Mr. Chair, I have a motion. It is that this committee consider together amendments on pages 60 to 104, because all of these amendments address provisions that are standard within existing tax legislation.
That is my motion. I have it in both French and English for everyone around the table. We can pass that.
I will speak to it a little bit. Changes that these amendments are suggesting would have significant impact on administration. The provisions that are suggested are directly parallel to similar provisions that appear in other tax statutes administered by the Canada Revenue Agency. In some cases, such provisions have appeared in one or more of the statutes for decades.
The Canada Revenue Agency and the Department of Finance have worked very hard to ensure that these types of provisions remain consistent in all federal tax statutes where possible. Changes to standard provisions take away consistency in law, and it will make it very confusing for the taxpayer. CRA officials have provided this committee with a table that I remind all honourable members illustrates the relationship between existing legislation and the amendments referred to in my motion.