Mr. Speaker, we will support this amendment.
This is something that occurs from time to time, exceptionally, at Revenue Canada. It could be applied, we feel. Despite the difficulty of application, it would send a signal that the Government of Canada can apply a measure retroactively through its laws and regulations.
We are pleased, even though the committee, at recommendation 10, said not to change anything about keeping measures retroactive. We think it is a step in the right direction. It also sends a message.
Once again, we are not inventing sliced bread. It happens rarely, but it has happened at Revenue Canada. We therefore support Motion No. 7.