I can speak to the COVID measures in part 1 of the bill, the wage subsidy and rent subsidy. As I noted earlier, there have have been a number of iterative changes improving the programs. One of them was procedural in terms of applicants, namely, the measures that would provide a clear process for objection and the determination of an amount of an entitlement from an applicant for the wage or rent subsidies under the Income Tax Act. They can make an application, get a decision from the Canada Revenue Agency and then have a clear process for redress instead of, for example, launching a judicial review.
That's something that we've heard has been helpful for both taxpayers and the Canada Revenue Agency in preparing a clear process to help ensure that the rights of appeal are clear and followed.