Sure.
I think in part this issue was addressed in the testimony earlier this morning.
It was clearly stated by Professor Fortin that the Quebec child care system is not the ideal system. One of the reasons it isn't is that there continue to be two Quebec systems of child care. One is a regulated, subsidized child care system, and the other is a for-profit system that operates outside. Parents who access the regulated system have very low fees, and the money is paid directly to the service. In the other part of the sector parents have to pay and then apply for a tax refund. It's not a completely universal system. What we should do in Quebec and elsewhere in Canada is develop a genuinely universal system. The only way to do that effectively is to provide public funding directly to the services rather than direct funding through either tax credits or through subsidies to assist parents paying the user fee. As long as there's a high user fee, lower-income earners are going to be discouraged from accessing the system.
I've got a paper that I co-authored on why universality is important, and I would be happy to share that with you afterwards.