There's a rule right now in the Income Tax Act that applies to prevent someone who has a tax liability from transferring their assets to a related person for less than fair market value in order to prevent that person from being able to pay their tax liability. For example, a corporation—if it were to transfer, if this rule didn't exist—could potentially destroy the tax liability and make it unrecoverable by transferring assets to a related shareholder or a company, or someone else. This exists to prevent that planning.
There is some very complicated tax planning that has been promoted by some advisors to people who are entering into transactions that are triggering tax liabilities as a way to try to avoid that obligation. As part of these schemes, they take assets out of companies and trigger tax liabilities, and try to strand that liability so that the CRA can never collect it. This change is intended to make certain technical changes that they try to rely on in that planning in order to cause this rule to not apply. There are also changes that are being made to some other statutes, as well as the Income Tax Act, because tax statutes and statutes that are similar to tax statutes all have this rule in them.
In terms of the amount of money, there's no revenue forecast for this measure specifically, because it's a measure that is intended to ensure that the revenue that's associated with other measures is able to be collected by the government. I don't have a specific revenue number to give you, but like other integrity measures, it's there to make sure that the revenue projections on other tax measures are satisfied.