International Trade committee  Thank you. As you highlight, the situation of U.S. residents holding a property in Canada was understood, in fact, in designing the tax. Part of it, I understand, in the work by our colleagues at the Department of Finance was to include that filing requirement. The intent of the levy is to identify non-resident owners of housing in Canada.

International Trade committee  The role of the Canada Revenue Agency absolutely is to interpret and administer the legislation. Where there's a desire for a substantive change to the legislation itself, then that would have to fall under the purview of the Department of Finance and, ultimately, parliamentarians.