Mr. Pierre Mercille (Director General, Sales Tax Legislation, Sales Tax Division, Tax Policy Branch, Department of Finance) at the Finance Committee

I won't talk about the international agreement—I work in legislation—but I want to point out that this amendment applies only to individuals. It doesn't apply to corporations.

I also want to point out that it's a prohibition, but usually a prohibition comes with a consequence. There's no consequence here. The effectiveness of the amendment as drafted is not clear.

Thank you.