Finance committee  This is legislation that the government wants to put in place. The CRA is already preparing the documentation to help the people who will have to comply with those rules. The goal is that when the government decides when they want to apply the carbon pricing, it will apply as of that time.

Finance committee  Yes, they are.

Finance committee  Yes. It's like under other statutes administered by the CRA.

Finance committee  Yes, it is. Essentially, these powers allow the minister, in a very simple way—it's not the minister herself who's going to do all the tasks—to delegate to officers, who are the people who work at the Canada Revenue Agency.

Finance committee  Yes.

Finance committee  I'm not aware of any such situation.

Finance committee  Yes. It's modelled on other statutes that are administered by the CRA.

Finance committee  It's the general power that CRA has to audit business. As I said, this is similar to other powers the CRA has when it administers other statutes. The way it's done in practice, CRA doesn't usually just show up at the business and ask questions. Usually, CRA staff contact the person.

Finance committee  Yes, all the provisions that you see in here that are administrative in nature, or related to enforcement by the CRA, are modelled on other statutes administered by the CRA.

Finance committee  This is modelled on other statutes administered by the CRA.

Finance committee  Essentially, the way part 1 of this bill has been designed, we have tried to put in place all the rules that are necessary to the proper functioning of the fuel charge. As I mentioned last time I was here, this is a new charge, a new area, and something the government doesn't have a lot of experience with.

Finance committee  I think the legislation provides for the return of the revenues. The legislation doesn't provide for amending other statutes.

Finance committee  The provision of the legislation says that the Minister of National Revenue, in the case of part 1 of this bill, must pay the amount.

Finance committee  It must be understood that those exemptions affect one link in the chain. Fuel consumption in the province will still be subject to the fuel charge or the regime set out in part 2 of the bill. There are distribution chains. This does not mean that they will be exempt from the charge, but rather that another person will pay for it.

Finance committee  Yes, in a number of cases.