Also, the Canada workers benefit, to use the new name, phases in with earnings, it's flat for a while, and then it phases out with your net income. The proposal is to start phasing it out a little later so people can earn a bit more income before it starts to phase out and then phasing it out at a more gradual rate, at 12% instead of the current 15%. I talked about the increase of $170 in the maximum benefit but the increase can be significantly more than $170 for several types because they're benefiting from the two elements, both from the increase in the maximum benefit but also because it's phasing out more gradually as income increases.
As an example given in the budget, for a single worker, someone earning around $15,000 it would be about a $500 increase from the proposal included in budget 2018. There's that enrichment. The second is that we know, and in 2016 we published in our tax expenditure report, that everyone who is eligible currently for the working income tax benefit isn't claiming it. We estimated a take-up rate of about 85%. That means some low-income workers who are filing a tax return currently have to fill out schedule 6. Basically, the changes that are being proposed will be in the second budget implementation bill. To briefly set the stage, if someone doesn't claim it, the CRA will calculate it for them and pay it out.