Thank you. That's a good question.
The Criminal Code includes that definition, but it also refers to other types of offences. Showing sexually explicit material to a child could very well violate the Criminal Code in a particular context, but it also mentions other Criminal Code offences. That's the answer to your question. It's not just a matter of setting limits. It's not the same thing.
As I mentioned at the outset, the government is also concerned about the mix of criminal law and regulatory law. If the intent is to create a regulatory framework, the positive obligation to limit access to pornography for children should be clarified. A regulatory framework should then be developed with appropriate penalties. However, the way the bill is currently drafted, it isn't clear whether Parliament's intent is to create a criminal offence or to establish a regulatory framework.