They are decisions that were made by CRA.
The act is extremely complex, you realize. Taxpayers propose certain elements that haven't been provided for in the legislation or that fall in a grey area. Instead of going ahead and adopting a given practice, the taxpayer will ask the Canada Revenue Agency for an advance decision on the matter. The agency then states whether the practice is acceptable or not. That step protects the taxpayer against future prosecution were the agency to determine that the practice was not acceptable. That's why the system works.
The system falls short, however, to the extent that the government does not systematically call for the incorporation of those amendments in the Income Tax Act and other tax legislation. As a result, the Canada Revenue Agency has made decisions and authorized taxpayers to use certain methods, without necessarily validating those practices formally through legislation. Some of these decisions go back quite a while. I believe the last technical tax amendments bill contained decisions going back to 2001. They were finally ratified in that bill in 2013, if memory serves me correctly.
The motion doesn't call for all of those yet-to-be-confirmed decisions to be included in a bill. The motion states that, on an annual basis, the Standing Committee on Finance should be made aware of the decisions that were made so that it knows where things stand. It may also be appropriate to inform the committee of the government's intentions in that regard.