Finance committee  Others in the Department of Finance who look after the Canada Pension Plan would be able to respond to your question. We can bring it back to them, or we can see at what point they'll be here on this bill.

Finance committee  My understanding is that for other parts of the bill you'll be able to ask our colleagues that question directly.

Finance committee  It's coming soon.

Finance committee  That's in this bill before you, and that's right. Child benefits, like some other income benefits, work on a July to June schedule. In July 2018 it will be based on your 2017 income. Both the maximum benefits and the income thresholds will be indexed at 1.5%, which is the indexation that applies to the 2018 tax year.

Finance committee  Over the fiscal planning period it's $5.6 billion nationally, so that seems consistent.

Finance committee  That's right, and just to confirm, that element of the proposal is not in this.

Finance committee  It would be fair to say that we can expect it in the next budget implementation act. We'd still like, in a lot of cases, people to fill out schedule 6. It could just mean they'll get the money sooner rather than later. In those cases where they don't right now under the current system, they're not receiving anything, and the proposal is for them to receive the benefit that they've earned and for CRA to do the calculations for them.

Finance committee  I think that's an important point. I'll just touch on them briefly, because others are better placed to discuss them than me. There are important initiatives in budget 2018 to provide more people support with tax filing, which is often an important gateway to receiving benefits, so there's more funding for the community volunteer income tax program that basically organizes volunteers across the country.

Finance committee  You have more targeted funding, in particular to go on reserves to reach out to indigenous communities to encourage them to file, but also to make sure their children are registered for the Canada child benefit. Maybe I'll just leave it there, but that work is important, too.

Finance committee  That's right. I think that's a fair observation. I mean, another way to think about it relates to what was said on the issue in a previous round of questions. There are different decisions in relation to work. I think a lot of research has shown that a key decision is just whether or not to be in the workforce.

Finance committee  It's going to depend on the situation. You can think of situations where it will take $1,000 more earnings, that they will owe.... Let's take your assumption that they have exhausted their taxable..., so their income is above the sum of their non-refundable credits. Then they are going to pay more tax, starting at a pretty low rate.

Finance committee  It can.

Finance committee  It can.

Finance committee  No, it can raise their effective marginal tax rate. I think in designing an income-tested benefit like this—especially something targeted at low-income workers—the idea is...there are trade-offs and you're trying to achieve the right balance. Research shows that individuals are particularly sensitive to incentives.

Finance committee  The basic personal exemption in 2017 was $11,635. That person will be able to claim the Canada employment credit, so about $1,150, roughly; their CPP contributions; and their EI premiums. Probably they're not quite tax—it's pretty close. For a single parent, it would probably be a bit....