We'll start with clause 42.
This amendment is similar to an amendment in the Income Tax Act in clause 21 of part 1. It's made to ensure consistency in respect of the administrative provisions across various tax statutes. The amendments deal with the issuance by the CRA of a requirement to a third party to provide information for the purpose of verifying compliance by unnamed persons. Similar to the Income Tax Act amendment, this amendment eliminates the ex parte aspect; instead, the CRA will give notice to the third party when it initially seeks a court order from a judge of the Federal Court. This amendment is in the non-GST/HST portion of the Excise Tax Act dealing with the taxation of certain fuels and other excisable products.
Clause 43 has to do with pension plan rules. My colleague, Greg Smart, will give some explanation.