If I may, just to clarify, if it were posed as a fully refundable tax credit, that would be immensely better because it would be very difficult for a woman with her average female income to both earn enough money to support herself and whoever is in her household and spend time doing unpaid care work. Therefore, more than likely, that scenario focuses on individuals who are in single-income couples, and the woman herself would only realize the benefit of a tax credit if her husband or her partner had enough income to cash it out.
Therefore, it really would have to be a refundable credit, and at that point jurisdictional issues become problematic. Direct payments would be best, but if that couldn't be worked out with the provinces, then a refundable credit would be a major step down the road.