This amendment concerns a number of benefits provided by Veterans Affairs Canada and the Department of National Defence generally to ill and injured members or former members. These are long-standing benefits that have historically been treated administratively as completely non-taxable. They're not reported on slips to taxpayers.
Recently there were some questions asked about whether that treatment was supported under the Income Tax Act, or whether, in fact, they should be taxable under current law. This amendment essentially confirms the historical treatment of these benefits, that they would be non-taxable, and it makes an amendment retroactively just to provide clarity.