The next amendment is clause 52.
Again, this measure is consequential to the amendment to the Income Tax Act in part 1 of the bill. Similar to the amendments in part 1 of the bill that Mr. McGowan explained to you earlier, the measure removes a restriction in part 9 of the Excise Tax Act to enable the sharing of tax information with Canada's mutual legal assistance partners in respect of acts that, if committed in Canada, would constitute serious crimes.