I think this question is best directed to Mr. McGowan. It builds on some of the things Mr. Brison was asking about in the context of international shipping.
I want to ask about clause 74. It amends the Income Tax Act in a number of ways to allow investments in trusts and partnerships involved in international shipping.
This defines “international traffic” to include “passengers or goods”. Does that include oil, commodities like oil? That's on page 183.