No, it is not in Bill C-10, because the working income tax benefit increase involves consultations with provinces with respect to the design as it applies in each province.
The main element of the working income tax benefit is to try to supplement income where there's a loss of benefits, usually provincial benefits, as a result of a lower-income person beginning to work or working more. To make that effective, both the existing working income tax benefit and any supplement to it have to be worked out in some detail with each of the provinces. We're in the process of doing that.