As a matter of fact, most whistle-blowers, the overwhelming majority, make their disclosures to their boss. They're not looking for trouble. They see a problem, and they say, “Boss, we have a problem. We need to deal with this.”
In response to the earlier question on loyalty, the studies have consistently shown 90%-96% of whistle-blowers never break ranks, because they think they're defending the organization and its mission. They just don't realize there's a conflict between the organization and its stated mission.
I agree with Bill C-290's broader scope of supervisors, because it allows the employee to circumvent when there's a conflict of interest. What if they learn, for example, that it's their boss who's the wrongdoer? They don't want to share all their evidence of that. They want to bring it to a party that doesn't have that conflict of interest.