International Trade committee  So far, this is only based on the 135,000 returned files. The number seems to be even, but a little bit gears towards the individual side. The majority has been filed by individuals.

International Trade committee  It's 50-plus per cent.

International Trade committee  That is correct.

International Trade committee  I would caution that this 135,000 is not the final number because we expect more returns to come in. Now—

International Trade committee  Absolutely. We'll be able to present data based on the location of the property and also based on whether it was filed by individuals, partnerships or corporations.

International Trade committee  I'm sorry. The number you're referring to is the T1 filing.

International Trade committee  As of June 15, we had received about 135,000 returns filed under UHT.

International Trade committee  The number I provided you with is the UHT.

International Trade committee  It's 135,000.

International Trade committee  Yes, that's correct.

International Trade committee  The CRA, Madam Chair, does not have, of course, all the information related to people who might be subject to this piece of legislation. At least at the start, we don't have that information. In terms of communication, we reach out using broader comms as opposed to targeted, client-specific communication.

International Trade committee  It's a policy question, so go ahead.

International Trade committee  There is a dispute mechanism, Madam Chair, within the legislation that allows individuals who have disagreements with the position taken by the minister to dispute that. We have an objection process. They can certainly go to the Tax Court of Canada if they're not satisfied with the outcome of the objection.

International Trade committee  Madam Chair, my area is responsible for administering the program from a processing perspective. The underused housing tax form that you fill out happens to be one of many what we call information returns that are filed with the agency. A number of these forms are collected to allow the agency to gather data to better administrate its programs.

International Trade committee  I think administratively we can certainly talk about what the agency has been doing and can do going forward to administratively assist those people. There are, of course, close to 15 exemptions available. Of course, we have put out a lot of information. We continue to engage with the communities across Canada and we continue to put out more information.