International Trade committee  Yes.

International Trade committee  These are standard audit provisions, and should the books and records not be made available by the taxpayers, there are authorities who provide them.

International Trade committee  That's a standard provision in most tax legislation.

International Trade committee  Our income tax rulings section examined the provisions. Essentially we have issued technical questions and answers related to the income tax implications. Right now we're saying that the refunds would be taxable in the year received. I don't believe at this point there is any consideration of amending prior years' returns.

International Trade committee  We administer the provisions of annex 7C of the agreement. We have a form for independent remanufacturers to apply. Basically, we ask the independent remanufacturers for proof that they are independent by providing certification from the province that they do not hold crown tenure rights in the province in which they have operations.