I can take it from here.
This basically provides the Minister of National Revenue with the authority to withhold GST/HST refunds claimed by a business until such time as the business provides all prescribed business identification information. For example, when a business registers for GST purposes, it is generally required to provide CRA with basic business identification information, such as its name, ownership details, business activity, and contact information. CRA uses this registration information to manage business accounts and to improve tax compliance, including fraud detection. This measure will assist the Canada Revenue Agency in authenticating GST/HST registration and will ensure CRA compliance activities by improving the quality of data CRA uses to assess compliance risk.
Clause 46 is another amendment that deals with CRA's information requirements regarding unnamed persons and is also intended to ensure consistency across various tax statues with respect to the GST. It is very similar to the amendment I described earlier. This has to do with eliminating the ex parte aspect. Instead, CRA will have to give notice to the third party when it initially seeks a court order from a judge of the Federal Court.
Clauses 47 to 50 deal with amendments to the GST/HST health care services provisions.
The first amendment deals with the GST treatment of home and personal care services. Currently an exemption from the GST/HST is provided for publicly subsidized or funded homemaker services, such as cleaning, laundering, meal preparation, and child care when these services are rendered to an individual who requires assistance in his or her home due to age, infirmity, or disability. The first amendment proposes to expand this GST/HST exemption to specifically include publicly subsidized funded personal care services, such as bathing, feeding, and assistance provided to people who need assistance in their homes.
The second amendment deals with services that are provided solely for non-health care purposes. Under the GST/HST rules, services that are provided solely for non-health care purposes, even if supplied by health care professionals, are not considered to be basic health care services and are not eligible for the GST exemption. This proposed amendment clarifies that GST/HST applies to reports, examinations, and other services that are not performed for the purpose of protection, maintenance, or restoration of the health of a person or for palliative care.