That was in the context of the sale of an emission allowance on the secondary market. If a business has a surplus of emission allowance and they sell it to another business that needs the emission allowance to meet its targets for the provincial regime, for example, the general rule with the GST is that the vendor collects the tax from the purchaser and remits it to the CRA.
The amendment here essentially says that, in the case of those emission allowances that are created by a government entity, the business—we're talking about large businesses here, not individuals—that was going to purchase those allowances from someone else, instead of disbursing the GST up front and waiting a month to claim the input tax credit, will not disburse it. It will not be collected by the vendor, but there will be a line on the return where the purchaser will self-assess the amount.
But as I said, since those businesses are usually involved in commercial activity, they will be allowed to take an offsetting input tax credit.