Thank you.
If I'm reading this correctly, Mr. Lalonde, subsection (1) applies to a taxation year
that begins after 2006, except that that subsection also applies to a taxation year of a taxpayer that begins before 2007 if sections 94.1 to 94.4 of the Act, as enacted by subsection 18(1), apply to that taxation year of the taxpayer.
I can't figure out what begins after 2006 that doesn't begin before 2007. It begins after 2006, but it applies to a taxation year of a taxpayer that begins before 2007. How can you be after 2006, but you're before 2007?