I have a kind of quibbly question. In the bill, proposed subsection 63.1(2) says, “in their last return of income, that individual authorized...” and so forth. Given that we're talking about people who are dying—or are potentially dead at some point—“their last return” is somewhat ambiguous. Do we mean the most recent return, or do we mean their actual last return, which typically would be filed by their estate and not meaningful in this case?
I'm wondering if the word “last” is meaningful in this, or should it be dropped?