Again, it depends on the type of corporation. If the normal reassessment period is three or four years, it would be six or seven years.
The next measure is found in clauses 22, 23 and 24 of the bill. It relates to reassessment periods and requirements for information and compliance orders. As we've discussed, the Canada Revenue Agency has a limited amount of time in which to provide a reassessment of a taxpayer. What this measure would do is essentially stop the clock on the computation of that period of time while a requirement for information or a compliance order is being contested. The stop-the-clock period would start at the point when the requirement or order is contested and finish when it's finally disposed of, so that the time spent in court with respect to these orders and requests does not reduce the amount of time that the Canada Revenue Agency has.