International Trade committee  That would be a consideration that would require a legislative change on the part of the Department of Finance, so we'd leave it to them.

International Trade committee  We're certainly aware of the issue and following the situation in the U.S., but it's not something we could comment on at this time.

International Trade committee  Again, I think those questions on the intent of the legislation would be best placed to the Department of Finance.

International Trade committee  I appreciate the comment. I appreciate the information on those situations as well. That's certainly something we can look at in terms of our administration and how best to address those concerns. Thank you.

International Trade committee  I'll make a couple of comments. You referred to switching to a one-time declaration. The legislation is currently based on an annual filing. I just wanted to clarify that.

International Trade committee  Yes. I just wanted to clarify it in case there were others paying attention today. Secondly, on the question about the intent and the design of the legislation, again, that's for the Department of Finance, but I think if you look at the budget materials at the time it was introd

International Trade committee  No. I said in Canada generally. I'm sorry.

International Trade committee  I'm not familiar with that particular request. I'm sorry, I don't have all the information on that.

International Trade committee  Certainly one of the issues we have to work through in the administration of the legislation is the various ownership structures that might be in place. That is one of the issues we would be working through in our administration of it.

International Trade committee  You referred to “the minister” in your question. I believe you'd be referring to the Minister of Finance as opposed to the Minister of National Revenue, so that question would likely be better answered by colleagues at Finance Canada.

International Trade committee  We've heard from a variety of stakeholders on the issue of the levy itself. Generally speaking, we hear from individuals with respect to issues of how the levy would apply to them or not.

International Trade committee  The consultations were the purview of Finance colleagues. They would have the answers to that question.

International Trade committee  Again, a question about the broad policy intent of the legislation would be better put to the Department of Finance.

International Trade committee  That is a question that we've engaged with industry on in terms of how those accommodation units would be dealt with. That's certainly an issue that we are aware of, yes.

International Trade committee  Thank you for the question. I understand the concern about the filing of the form. By design, the nature of the tax return is intended to collect information, as my colleague Adnan referred to. It's one of many information returns that are required. In this case, there was a