How to properly record a CRA INCOME tax refund?

We received an INCOME tax refund (no sales tax) from CRA in 2024 for overpaid taxes due to losses in 2023.

Tax refunds are not taxable "income" (if you can really call it income).

Is there are a way to create a "non-taxable" income account?

If so, will it impact the Retained Earnings?

thank you