International Trade committee  Essentially, this provision really, as it is contained in other statutes as well, refers to records that are outside of the country, and really this is to ensure that people do not place their records outside of the country so that they are inaccessible for basically verification and enforcement purposes.

International Trade committee  It's a standard provision. Again, we will provide you with that table, but that is the purpose of it.

International Trade committee  Just the reference.

International Trade committee  Just to verify, you're looking for the actual text of those clauses, right?

International Trade committee  Yes.

International Trade committee  Okay.

International Trade committee  Are you looking for the specific references?

International Trade committee  The whole act is quite long, as you can see.

International Trade committee  We can certainly provide you with the actual provisions that concur with section 89 of this act.

International Trade committee  You're welcome.

International Trade committee  Well, we call it a garnishment provision, and certainly this is a provision that is contained in our other statutes, as well. It is not commonly used, but the ability is there, yes.

International Trade committee  I don't think the minister ever has a blank cheque. I think the minister has to take all appropriate collection actions prior to this ever being considered. Certainly the minister wouldn't see that a liability was there and just go after a third party for an amount of money.

International Trade committee  Okay. The same provision exists in the Air Travellers Security Charge Act, which is section 75; in the Excise Act, 2001, it's section 289; in the Excise Tax Act, it's section 317; and in the Income Tax Act, it's section 224.

International Trade committee  Thank you. To begin, I believe that under clause 39, when you reference the Financial Administration Act, the element in the FAA that we would be referring to here is a remission order. A remission order is being considered. We certainly don't have it in place, yet. That will take some time, but it is being considered.

International Trade committee  They are.