I can provide a quick technical answer. The amounts being paid—certainly under part 1 of the act for the various COVID subsidies—are coming out of the consolidated revenue fund. That's the technical answer for where the refundable tax credit payments are coming from.
Of course, amounts going into the consolidated revenue fund are fungible, so there's no tracing of dollar for dollar, but the answer to the question is that they come out of the consolidated revenue fund.