You're correct that it is expected, certainly at the beginning, that it will be those who are at the lowest end. They may just be starting out in jobs or may have lower-paying jobs. They wouldn't get the tax deductions from RRSPs against their income to allow them to get the true benefits, and therefore TFSAs may be better for them. That's been a long-standing issue that I believe all parties have recognized.
The second major beneficiaries would be seniors who have to change their RRSPs into RRIFs and then have them paid out. For those who may be able to save a little bit extra for economic downturns, when their portfolios and their RRSPs may not be doing so well, this allows them to save in the good times to hopefully get them through some of the bad times, when the markets are not doing as well.
So certainly at the beginning we think that some of the major beneficiaries will be the young and the old and those with lower levels of income.