That's correct. It's three years from the time the missing information is provided to the CRA, and it's in respect of those particular transactions, be they tax shelter or reportable transactions.
November 18th, 2013 / 3:40 p.m.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
That's correct. It's three years from the time the missing information is provided to the CRA, and it's in respect of those particular transactions, be they tax shelter or reportable transactions.
See context to find out what was said next.