On your first question, as you say, in the fall economic statement we reported that the cost of indexing in the 2020-21 fiscal year would be $505 million, and in the 2021-22 fiscal year it would be $1.2 billion.
On your second question, the government didn't make the decision until after the first budget implementation act, Bill C-15, was tabled in Parliament. That's why it's in the second budget implementation act.