It's not. I know that the question of whether it would muddy the tax code has come up time and time again. It does not. It is very simple to administer and it would be very simple to claim. It would be similar to claiming a donation that you made: you have to keep your receipt, and it has to be from a certified registered first aid provider.
If we had made this a progressive bill, if we had made it a progressive tax credit, I would agree with you. It would require the CRA to calculate income based on the credit and give out $5 here and $3 or $7 there. Then they'd have to deal with the onslaught of people asking, “Why didn't I get $15? I thought it was a $15 credit.” That's where it starts to muddy the tax code.
This does not. This is like throwing a grain of sand into the ocean.