Is there an expense, deduction or tax credit that currently does not exist, but you feel should exist? Give this tax credit a name and describe it: . Who should benefit from it? . Under what conditions or limitations? . How much should it be? If a credit, should it be refundable or non-refundable? Why? In formulating your answer, consider how the current expenses, deductions, and tax credits are described by the CRA. Try to mimic their (rather dry) style.