I think we're going to revisit clause 9 if we pass this bill, probably in the next budget cycle, because we're being told by tax preparers that this is going to create a lot of difficulties. It requires that tax preparers file returns electronically, but it doesn't allow tax preparers to effectively prepare someone's taxes and then the client can submit the return. It could create a problem where ultimately the final submission to Revenue Canada is not made by the client. There's a certain accountability that some individual taxpayers want to submit their tax return personally, as opposed to having their accountant do it. I think this is going to create some unintended consequences, and I'll express those now.
On June 4th, 2012. See this statement in context.