Good morning.
Part 2 of the bill would amend part IX of the Excise Tax Act to implement measures related to the goods and services tax and to the harmonized sales tax. The amendments begin in clause 41 and end at clause 60. The amendments under part 2 of the bill are essentially technical in nature. Generally speaking, they make minor improvements to the GST/HST rules to bring them into line with tax policy.
I'm going to describe the measures in the order in which they appear in the summary. However, the first measure, the purpose of which is to determine who is responsible for the tax payable on carbon emissions, has been referred to another committee. I'm going to name the clauses, but I won't outline the measures in detail. They are clauses 41, 44, 45, 48 and 53.
The first measure I'm going to describe is purely a timing rule, and it's found in clause 60.
The measure extends the assessment period for 60—