There are a lot of exemptions.
Earlier, I listened to my colleagues' comments on what constitutes a cottage, what is eligible, what is not, what can be exempted. Members of the agricultural sector also called on the committee to point out that, even though they are theoretically exempt from the tax, they still has to file a return.
For any entrepreneur, filing a declaration entails costs and constraints. It's an added responsibility, especially for farmers, who already have their hands full. Some say it costs between $500 and $1,000 to produce. I don't think you'd disagree with those figures.
So why don't we systematically exempt those who are already exempt from the tax? Why don't we also exempt them from filing a return if the entire sector is exempt? It seems to me that this is cumbersome.