Madam Speaker, indeed, the purpose of the legislation is to fill gaps.
For instance, the legislation that is currently in place that is available for CRA targets charitable organizations, but there are many other organizations—educational organizations, not-for-profit organizations—that cannot be tracked in the same way and exist as gaps in our legislation.
This was identified in the Senate committee report and is an area of vulnerability that we have, because not-for-profit organizations, other educational organizations, or individuals may not be covered under the Revenue Canada organization, FINTRAC, or these kinds of things.
What I have identified is a gap that can be filled with this legislation. It is consistent with current legislation that is in place but does not extend to these organizations.