Thank you, Ms. Nash.
I'm going to take the next round as the chair.
I want to compliment all of you on your presentations. I appreciate the clarifications with respect to the process. Ms. Plant, I very much appreciated paragraph 3 of your statement, where you say:
Technical amendments are changes made to correct anomalies that arise after the original tax measure was passed and to correct consequences that were not intended. These amendments do not introduce new tax policy or change existing tax policy.
I think that's important for anyone following these hearings. When I told people in my riding that we were debating a 1,000-page tax bill, they got very nervous. They think somebody may want to increase their taxes, which is absolutely not the case. This is not changing tax policy. So I appreciate that clarification.
I did want to follow up with you on the point you made in paragraph 8, in reference to your recommendation that the department regularly draft technical amendments and release them to the public. We have the process with respect to the comfort letters, and then you have the process with respect to legislation. But what all three of you would probably recommend is that the department continue to draft legislation, put it forward, allow for input from the public and experts such as yourselves, modify or amend that as necessary, and then introduce tax legislation. I think that would be the process you would recommend.