Thank you very much for your question, Ms. Shanahan.
The universal child care benefit was a transfer payment included in the Main Estimates. The Canada child benefit, on the other hand, is delivered through the tax system. Fiscal spending is not included in the Main Estimates.
The Main Estimates tabled in May, after the budget, would include the table reconciling the planned spending for 2017-18 with the forecasts in Budget 2017.
This is an example of the Canada child benefit. The new program is delivered through the tax system. It's a progressive measure that is phased out as family income goes up, whereas the previous universal program was delivered through program spending. As a result of that, they were accounted for differently. There is a confusion here that would be more easily explained if the main estimates followed the budget and there could be a reconciliation of those two.
In fact, the Canada child benefit has a significantly higher value. It's actually $23 billion, and again, as a progressive measure it means, for example, that a single parent making $30,000 per year with one child would be $6,000 better off, tax-free, over the previous system.
Again, one of the measures, the universal one, was accounted for differently in terms of spending versus the tax-based approach of the Canada child benefit, a progressive tax-based approach.