The next measure deals with the reassessment period in the case of requirements for information and compliance orders. This is found in clauses 50 and 51.
The measure introduced a new rule to extend the assessment period of a person by the period of time during which a requirement for information or a compliance order is contested.
Mr. McGowan explained that to you earlier in respect of part 1 of the bill. This measure is similar to the measure included in part 1 of the bill in respect of the Income Tax Act, and the amendments to the GST legislation are made to ensure consistency between the various tax statutes. I'm going to mention right now that a similar amendment is made in part 3 of the bill in respect of the various excise tax statutes.