The universal child care benefit is an interference with provincial jurisdiction in the sense that it affects provincial revenues. It's a benign interference; the provinces actually collect more tax revenue from the new benefit.
The difference with a refundable credit, as you probably know, is that there are no interference effects at all, because it's a purely federal transfer. What you see is what you get. It's a non-taxable benefit, and we think that's the way to go. It doesn't interfere with provincial competence, it's a transparent program, and people can actually see what they're getting.