Hi there - yes, this is before tax. the Monthly amount shows as $40.00 with tax (for this bill, which also includes some time for last month as I just started with Koodo and this is my first bill) at $6.93.
On page 3 of your bill, there is a breakdown of the charges. You should see an item "SIM only 10$ discount". If you do not see this, you should speak to customer service to see why it was not activated on your account.