That question can be addressed at many different levels. As I indicated earlier, in terms of having draft legislation that has not been enacted, it makes life more difficult for both taxpayers and the CRA, for example, because they may file their tax returns based on the draft legislation but, for financial statement purposes, be required to reflect the law as it stands and perhaps make a note. In terms of compliance, this would make life simpler for people.
On February 28th, 2013. See this statement in context.