Thank you, Mr. Chair. I'd like to make a few remarks about this amendment.
As you know, as things currently stand with that provision, I think it can be concluded that it satisfies the worthy goals of ensuring, first of all, that there is an awareness of the need to file taxes as well as the requirement of having an attachment to Canada. That said, I would say that there doesn't appear to be any need to introduce this amendment.
In addition to that, the other aspect of it that flummoxed me somewhat is the fact that this provision that has been proposed appears to add a physical residency requirement. I don't think that's what we would intend to do. I am very much against it.