Thank you, Madam Chair.
I'm Mark Maxson. I'm a director of employment and education in the personal income tax division at the Department of Finance.
With respect to feasibility, for the specific first amendment in respect of the labour mobility deduction, I can say that it does require that within six months after the day on which the section comes into force, a report be tabled with information on claims of the deduction as modified by this bill. Claims based on this modified version of the deduction will be made next spring, by April 30, 2027. Typically, the Department of Finance will not receive that information from the Canada Revenue Agency until mid-summer at the earliest. We get very preliminary information. It's really not complete and reliable information until late 2027.
I can't speak to exactly when this bill will receive royal assent and when the section comes into force, but there's a high likelihood that the data requested would not be available within six months of that date.