With respect to the tax credit, it's important to understand that in terms of our thinking, the approach was never meant to alter any payroll systems. It was meant to be as straightforward as possible for the CRA to implement. It doesn't alter labour standards or collective agreements.
It's a flat, per-hour credit depending on hours worked. A full-time year is considered to be 1,500 to 2,000 hours, from the CRA's perspective. The credit is applied to the hours worked above and beyond that 2,000 hours. It's not meant to alter any existing CBAs or labour agreements.