The paper is called, Women, Tax and Social Programs: The Gendered Impact of Funding Social Programs Through the Tax System. I would have to say that when this was written, it was about a previous incarnation of the child tax benefit. So I haven't done much work on the child tax benefit recently, but certainly the critique of this benefit has essentially been that some women with low incomes are not getting access to it. I think the working income supplement has had some remedial effect in that regard.
On February 28th, 2008. See this statement in context.