In terms of the Auditor General's comments, I think it's a difficult question, as far as what an amendment is and how broad it is. Part 1 makes amendments to non-resident trusts and foreign investment entities. The question is whether there are two amendments or 100. I think perhaps the focus has been rightly on comfort letters, because those are amendments whereby the Department of Finance has publicly stated to taxpayers that it intends to recommend a certain change.
On February 28th, 2013. See this statement in context.