The Library of Parliament in 2006 released a document, presumably at the request of the government because you were interested in these measures, showing that the distribution of benefits from these two measures combined.... Well, the income splitting was divided between seniors and young families. That package of income-splitting measures cost roughly $5 billion at that time.
At that time, they said that $2.2 billion went to families with young kids, and that 8% of that bundle of money would flow to the bottom 50% of families. The higher up the income ladder you went, the more the benefits of income splitting accrued to very high-income earners. The bottom 50% of families in 2006 were at less than $60,000, so the 50% of families raising kids who were making less than $60,000 would get 8% of the benefit of that measure. Single parents, who are the poorest parents, would see nothing of it because there's no income to split.
With respect to the tax free savings account, the tax expenditures report that came out two months ago, in February 2013—note that it was the first time we lifted the hood on the tax free savings account—showed that people who were most likely to benefit from that measure were older than 65 and of high income. Although there was quite a large take-up of the program, the real benefits accrued to those with high incomes who had surpassed their ability to contribute to RRSPs. What was clearly created was an ability to expand tax sheltered accounts.
You've probably heard from the chartered accountants of Canada, who have referred to this tax measure as revolutionary. It's revolutionary, sir, because it is going to create a huge hole in the public purse as time progresses.