You are correct, it's not in Bill C-10. But I would point out that it's common with tax changes to have them effective for a taxation year after a certain date. The home renovation tax credit, as stated in a notice of ways and means motion that has been tabled in the House, is to be effective for expenditures beginning the day after the budget, for a period of one year.
The credit that's earned by the taxpayers on those expenditures, which they can now make, and could have made commencing the day after the budget, will allow them, within the limits of the design of the tax credit, to reduce their taxes for the 2009 taxation year.
So I think the general answer to the question is yes, there is a requirement for legislation, obviously, to make this effective, but as is not uncommon with tax measures, it can be acted upon now, on the understanding that legislation will follow to put this into effect.