Thank you for the question.
The question provided more information to the Canada Revenue Agency on a very significant tax exemption, maybe one of the most significant tax exemptions for many Canadians, which is that they don't have to pay capital gains tax on the sale of their principal residence. That sale is something that had not been reported, so it was difficult for the Canada Revenue Agency to gather data on the compliance with the rules. It was also for analysis on policy to see that the policy was achieving its intended objective.
At the same time, there was some aggressive tax planning uncovered that was, for example, intended to provide access to the capital gains exemption for non-residents, which was unintended. That, along with the reporting change, was addressed in, I believe, 2016.
It helps provide information. It helps ensure that our voluntary compliance system is working correctly and that the appropriate tax benefits are going to the people who are selling their principal residences.