In terms of the physical fitness credit, the budget announced that a small group of experts would be mandated to design the parameters of what activities would be eligible, what types of organizations would be eligible, what the objectives of the programs would be that would qualify for the credit. So in terms of the textbook--you were using the textbook credits as an example--that's another instance of the administrative details being worked out at this time.
In terms of your more fundamental question, there will be additional administrative costs. All new tax measures have administrative costs attached to them. That was taken into account at the time the budget was put in place, and the view was that the benefits were greater than the cost, of course.