Just to follow up on that, what I'm trying to find out is whether there is any legal significance or meaning to the adjective “last”. Why do we need anything in there at all? I guess it would the substance of Mr. McKinnon's amendment.
It's almost understood: The agency may disclose to the province or territory the information collected in their return of income. Why do we have to qualify it in any way? I'm just trying to find out if there is a term of art or whether it is to be consistent with the Income Tax Act in some way.
If there isn't any reason, then I think it makes more sense to drop the word.