With regard to the second amendment, we try to ensure that the French and the English version of the legislation say the same thing. In this case, there was ambiguity as to whether they were saying exactly the same thing. The interpretation principle says that you have to find a common interpretation between the English and the French, so we did a very small amendment here to ensure that both versions say the same thing. We don't believe this changes anything in how CRA interprets and will interpret that provision.
On May 27th, 2021. See this statement in context.