Clause 105 has two aspects.
The first aspect is that it's similar to the clause just above. It's a consequential amendment to the e-commerce amendments, and essentially it's to ensure that an existing rule in the legislation doesn't contradict what is intended to be done in the new provisions of e-commerce that come later in this bill.
The second aspect of it is that it deals with drop shipment rules. Essentially, it's a little bit complex. It deals with non-resident and resident, and it's using a series of transactions. Without going into details about what drop shipments are, I will say that the only amendment being made here is that these will apply mainly to goods. The CRA took the position that fungible goods—essentially, goods that are sold in bulk—may not.... Some businesses may not benefit from those rules because in the series of transactions, it may not be the same pound of ore or mineral that is transferred in the chain, and CRA has the position that it has to be the exact same goods. This is clarifying that fungible goods can benefit from those rules.