Which of the following is not one of the personal federal non-refundable tax credits available to reduce the federal tax liability?

Question

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The GST/HST credit is not a personal federal non-refundable tax credit that can be used to reduce the federal tax liability. It is a tax-free quarterly payment made to eligible individuals with low or modest incomes to help offset the GST/HST they pay on their purchases. The Canada employment credit, dividend tax credit, and adoption expense credit are all personal federal non-refundable tax credits that can be used to reduce the federal tax liability.

Which of the Following Is Not One of the Personal