Non Refundable Tax Credit

A credit refunded only when tax is owed.

Insurance answer
Since a non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero you might consider something like a charitable donation life insurance-type of policy. You could be making a gift of insurance to a beloved charity and reducing your tax bill at the same time. Talk to your insurance agent or broker about what options are available to you.