Ms. Sheila Barnard at the Health Committee

On November 27th, 2018. See this statement in context.

November 27th, 2018 / 9:30 a.m.

Manager, Legislation Section, Stakeholder Relations Division (Individual Returns Directorate), Assessment, Benefit and Service Branch, Canada Revenue Agency

Sheila Barnard

I think I get what you're saying. In terms of that last return, you are asking whether it is the final return for someone who has passed away or just the annual tax return.

We have understood the intention of the bill to be the annual tax return that a person would file. For the last one, the reference would be the last tax year for which they have filed a tax return.

Does that help to clarify it?

See context to find out what was said next.