With regard to the child tax benefit calculated by the Canada Customs and Revenue Agency and its predecessor Revenue Canada for each of the tax years from 1994 to 1998 inclusive: ( a ) how many taxpayer files were reassessed because the child tax benefit was originally calculated using the income of one spouse instead of both spouses; ( b ) what is the total dollar amount that was reassessed because the child tax benefit was originally calculated using the income of one spouse instead of both spouses; ( c ) how many taxpayer files cannot be reassessed even though the child tax benefit was calculated by the Canada Customs and Revenue Agency/Revenue Canada using the income of one spouse instead of both spouses because the reassessment was statute barred having been over three years since the original assessment; and ( d ) what is the total dollar amount that should have been reassessed but cannot be reassessed even though the child tax benefit was calculated by the Canada Customs and Revenue Agency/Revenue Canada using the income of one spouse instead of both spouses because the reassessment was statute barred having been over three years since the original assessment?
In the House of Commons on May 30th, 2001. See this statement in context.