The next measure is found in clause 18 of the bill. More particularly, it's found in subclauses 18(3), 18(6) and 18(11). It relates to another reassessment period in respect of foreign affiliates of a taxpayer. As we just discussed, there is an extended three-year reassessment period where a Canadian taxpayer gets reassessed in respect of a transaction with non-arm's-length non-residents. A lot of the times transactions with foreign affiliates would be caught in that, but not every transaction involving foreign affiliates is subject to this extended reassessment period. The measure would extend the reassessment period in respect of all transactions involving foreign affiliates of a taxpayer by three years in order to align it with the currently existing reassessment period for transactions with non-residents.
The next measure is found in clauses 22—