Well, the changes sure bring in a lot of uncertainty for the tax practitioners. I'll take subsection 56(4), for example, which is an income tax section that has been there since...and it's retroactive. If ever assented to, it will be retroactive to October 2001, so we would have to refile for 10 years in the past. There's also section 18, paragraph 2.1(c), for the deduction of interest. That has been there for the longest time.
These bring in a lot of uncertainty. How much consultation there has been within the government, I do not know, but for me, in my private practice, in giving advice to my clients and telling them that something from seven years ago could come back and haunt them, it's certainly against the spirit of the act, which says that after three years you should have a filing position that is dead and you can move on.
So passing these would certainly help, and again, I invite you afterwards just to flip through it: the grey sections in the Income Tax Act are the proposed sections. This is not a catch. I have the French and English; just flip through it and you will see how many there are. They need to move or disappear after a certain period of time. Certain countries make them disappear after three years.