<p>Only someone with an initial tax liability on line 28 can have anything on line 31. The tax credits on lines 29 through 33 are all non refundable tax credits. Non refundable tax credits can only reduce your tax liability. If you have no tax liability you cannot get one of the “non refundable” tax credits that only reduce your tax liability. If your tax liability is $0 then the maximum non refundable tax credit you can get is $0. If your tax liability is $50 then the maximum non refundable credit you can get is $50. All a non refundable tax credit can do is reduce your tax liability.</p>
<p>As explained previously a refundable tax credit is one you can get when you have no tax liability. Very few tax credits are refundable. The AOC os 40% refundable and 60% not refundable. </p>
<p>A person with a tax liability can get the 40% refundable part (up to $1000 on line 43) and also the 60% non refundable part (up to $1500 on line 31). </p>
<p>A person with no tax liability can get the 40% refundable part (up to $1000 on line 43) but can not get any of the 60% non refundable part ($0 on line 31).</p>
<p>In your case you have no tax liability - you cannot get any money from a non refundable tax credit.</p>
<p>So I would expect your return to show:
Line 31 $0
line 43 up to $1000</p>