I have a question for the CRA officials.
I understand the explanation, and it makes sense to me. I understand you can disclose to the province if, in their last return of income, they have indicated it. So I don't see the confusion with a person's final return. But I also understand Mr. McKinnon's point about clarifying.
I am concerned and want to ask you about whether this is the standard way this is phrased in the act. If we take out “last”.... For instance, in other similar things in the act, do we make reference to the “last return”? If we don't have this word in, perhaps we run into an interpretive legal issue down the road that there is a difference between these, thereby causing confusion.