Sure, I'll respond to that question.
There are a number of changes in the bill. They relate to the Income Tax Act as well as to other tax statutes.
There are different purposes for different changes. A number of them are to facilitate the ability for Canadians to file their taxes and to communicate with the CRA electronically, so, for example, there are changes to requirements for hand signatures. There is elimination of certain hand signatures that were previously required. That is to facilitate the ability for people to file more easily.
There are also other changes that are intended to make the process more efficient from the perspective of the government and from the CRA's perspective. For example, tax advisers who are filing more than five returns for certain types of returns are required to do it electronically. As well, large payments above $10,000 are required to be made electronically. That is really intended to increase the efficiency of the tax system.