That is correct.
It ensures the measure works appropriately and, as I said, this interpretive issue is dealt with appropriately going back 10 years, which aligns with the period for being able to retroactively go back and claim credits.
On November 1st, 2018. See this statement in context.
November 1st, 2018 / 9:10 a.m.
Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
That is correct.
It ensures the measure works appropriately and, as I said, this interpretive issue is dealt with appropriately going back 10 years, which aligns with the period for being able to retroactively go back and claim credits.
See context to find out what was said next.