As part of clause 52, there are two other amendments, and they are proposed to align the GST/HST legislation with the existing rules under the Income Tax Act.
First, the measure removes a similar restriction in part 9 of the Excise Tax Act to enable tax information to be disclosed to Canadian police officers in respect of serious offences where such disclosure is currently permitted under the Income Tax Act. Second, the measure removes a similar restriction in part 9 of the Excise Tax Act to enable tax information to be disclosed solely for the purpose of a provision contained in a tax treaty and, again, where such disclosure is currently permitted in respect of taxpayer information under the Income Tax Act.
I'm going to mention here that similar amendments are also included in part 3 of the bill in respect of the Excise Act, 2001, and this, again, is to ensure consistency among similar rules across various tax statutes.
That concludes my description of the amendments proposed under part 2 of the bill.