Mr. Lake, your question is excellent. We hesitated between six and five years. In Quebec, the taxation time limits are five years. We checked at the federal level to determine whether an act already provided for a measure governing the government itself.
The measure that we found in the Crown Liability Act, the CLPA, section 32, states that, in cases where the government is liable to a person and is in the wrong, retroactivity may be extended to six years.
We think that same measure should apply to an individual. If the government has not made an immediate claim, we think that the six-year retroactivity rule, which is already established, could enable us to govern ourselves in future, since we're not establishing a new rule.