Yes.
I have the numbers from the Department of Finance calculations here, using the Canada Revenue Agency claims, and they've analyzed who's claiming the tax credit and the amount of claims overall. They're finding that the lowest income people claim the tax credit less than those with all the other incomes. They're finding that individuals between, say, $37,000 and $123,000 of individual income have the highest claim ratio and individuals above $123,000 are roughly even.