Again, it would be helpful to refer to proposed subclause 100(1) on page 252 of the bill. What my colleague is proposing relates to this subclause.
I think that the compliance and enforcement provisions in Part 1 of the new Greenhouse Gas Pollution Pricing Act are based on those in other acts administered by the Canada Revenue Agency. These compliance and enforcement rules work together to ensure that the Greenhouse Gas Pollution Pricing Act is applied effectively, efficiently and fairly.
For these reasons, I don't think subclause 100(3) is necessary. I think it's quite clear that the first two subclauses address this issue. Having said that, perhaps the officials here today would like to elaborate on that.
I will vote against my hon. colleague's proposal.