For parts of it, this is the third time this bill has been before Parliament. It's consistent with the policy. The consultations have been undertaken in respect of the vast majority of it. In terms of how the tax system and tax law interact with individual taxpayers, certainly the CRA provides guidance. Tax law is ultimately reduced by the CRA and by the community at large into more digestible bits for people.
On February 28th, 2013. See this statement in context.