Some elements of the bill are in response to comments we received. I can give you one example, where financial institutions used to have to claim a rebate from the provincial component of the HST during the actual period in which they incurred the expenditure. This was not standard. For financial institutions, the general rule regarding a claim for a tax credit respecting inputs is two years. This is an example of the changes we made in response to consultations.
On November 1st, 2012. See this statement in context.