The CRA usually brings issues to our attention because representations are made to them that the rebate should apply in certain circumstances. There are all the steps at CRA where they decide whether they agree or not with the interpretation. In this case, basically they said this interpretation is not how the provision has been applied and interpreted since the GST has existed, but they flag the potential risk.
That's why we're making a clarifying amendment, to make sure the legislation will operate the way it was intended to.