International Trade committee  Madam Chair, if I could add to that, as well, we also have a rulings and interpretation service. If they have very specific, fact-oriented questions, they can write in to us and we respond to those. If a ruling can be issued, we will issue it. If not, an interpretation of the inf

International Trade committee  I don't have anything further to add to that. My expertise is on the GST side of housing.

International Trade committee  I definitely don't have them with me here. It's something we'd have to go back and take a look at in terms of what our comments are. We can get back to the committee on that.

International Trade committee  It's a question that CRA can't answer. It would have to be redirected to the Department of Finance—whether there would be any changes required to the legislation.

International Trade committee  Absolutely. Any time we receive concerns—if there are any concerns or questions, or if the legislation is not clear—we look at it from the interpretative aspects. If there are concerns, we definitely go back to the Department of Finance. That's our role, as part of the CRA: talk

International Trade committee  When the legislation came out, absolutely. We would have been reviewing the legislation. We would have provided our comments with regard to it. In terms of any concerns we might have received.... If we felt those were concerns, yes, we would have addressed them. If there were a

International Trade committee  We would follow whatever the law says with respect to determining that.

International Trade committee  I'm sorry. I said we would follow however the law is written when interpreting those aspects.

International Trade committee  We do have a notice, UHTN14, that talks about how you can determine what area it is in order to determine whether or not you fall in one of those areas.

International Trade committee  Again, based on how it's written and how it's determined, you would have to follow and apply the rules.

International Trade committee  Again, if it meets the aspects of the legislation...in terms of that, you'd have to look at all the facts and how it applies to your property, if it meets those facts and how we determine that. You would then have to pay, or at least disclose the property.

International Trade committee  I'll defer to Mr. Khan.