Thank you, Mr. Chairman.
We're moving that proposed subparagraph 5(1)(c)(iii) of the act be replaced by the following:
met any applicable requirement under the Income Tax Act to file, as a person resident in Canada, a return of income in respect of three taxation years that are fully or partially within the five years immediately before the date of his or her application.
This amendment, Mr. Chairman, came about as a result of submissions by Mr. Kurland, one of the witnesses who spoke to us on this issue. The principle of it is that we want to ensure that someone who is applying for citizenship is living here. It's reasonable that we require that they file income tax as a resident during the same three-in-five period. The clause as it now stands isn't clear on that. That was Mr. Kurland's comment.
This amendment would therefore emphasize that the applicant for citizenship file their income tax as a resident of Canada. That's the principle of it and is the principle of the amendment.