Mr. Speaker, I know that this legislation seeks to prevent double taxation as well. The member talked about dispute resolution. I know there were issues with many residents across Canada who own Canadian corporations. When the U.S. changed its tax rules recently, people living in the U.S. who own Canadian corporations ended up paying hundreds of thousands of dollars of double tax, and dispute resolution was not present.
Could the member describe how that would work to bring a timely resolution for these people?