Finance committee  Yes.

Finance committee  Right now there is provision in the legislation for when you do a false statement and things like that. In the more severe cases, maybe fraud and things like that can be invoked under the Criminal Code. These amendments were put in place following a recommendation by OECD. They have a group who studied this and they recommended a specific offence for all the actions I mentioned: use, possession, acquisition, manufacture, development for sale, and sale of the software.

Finance committee  Good afternoon. My name is Pierre Mercille. I'm the senior legislative chief in the sales tax division of the Department of Finance. The amendment in respect of electronic suppression of sales software is both in part 1, for the Income Tax Act, and in part 2, for the Excise Tax Act.