We are concerned about the departments' inability to retain this expertise and knowledge. We can understand that they may sometimes need to use the services of contractors to tap into their extensive expertise, but at the same time, it is important to train people in the department. If all of the work is contracted out, departments cannot retain any expertise.
With respect to chapter 3, exhibit 3.2. presents the chronology of legislation that was supposed to be adopted in 2002, but that because of elections, prorogations and other factors, had not yet been passed in 2008. There are several reasons for the delay, but with each passing year, the government has wanted to introduce technical amendments. As you mentioned, eight years have passed and it hasn't happened. This can create some confusion. In many ways, it also prevents the Department of Revenue from going back and demanding more money from taxpayers. We feel that it is important for the legislation to be clarified and for these technical amendments to be made to the Income Tax Act.