Finance committee  Yes. The tax credit amount, as it's referred to, is $5,000. It's the amount that shows up in your tax form, because there are a number of other credits also applicable at the 15% rate. You add up that amount and at the end you multiply the whole thing by 15%. That's why I mentioned $750 being 15% of $5,000.

Finance committee  Sure, I can respond to that. There were some questions posed earlier I think when the minister was here as well, and they may have referred to the measure as a tax credit, which was not completely accurate. This particular measure relates obviously to farmers. It talks about situations in which a farmer is required to dispose of their breeding herd because of drought conditions in the past and, with the new measure, the excess moisture or flood conditions.

Finance committee  You have to incur a liability. If you have signed the contract and you have to pay for them and you have title to those windows—

Finance committee  Sure. It's for costs incurred in respect of materials acquired and services provided before January 31. To the extent that title in the property has transferred to you—in this case, the windows—and to the extent that you have to pay for those windows—they are your windows, they exist—then—

Finance committee  That would be a helpful thing. It would make it easier for filing a return. Yes, that's true.

Finance committee  It would depend on whether you're filing electronically or not. If you're filing electronically, then like any other receipt that you're required to keep—say, for example, the—

Finance committee  If you're not filing electronically, you would file the receipts with your return.

Finance committee  I imagine that photocopies of the receipts would be fine.

Finance committee  Yes, an individual can file a tax return at any time after the end of the taxation year. They're due, of course, on April 30, for most individuals.

Finance committee  That's a different question, as to whether you can legally file a return and whether the form is available, printed or not. There may be electronic versions that you could use.

Finance committee  It depends on how early the forms get out.

Finance committee  I've never filed my return before April 30, so I wouldn't know.

Finance committee  I don't think we've brought anybody here from the Canada Revenue Agency, and they would be the ones who would have to respond to that question.

Finance committee  I guess you're speaking of the technical bill that was originally released by one side of the House and eventually tabled by the other. There were some representations, I think, at the Senate committee. That was properly recognized as a technical bill. It was a very large bill with over 500 pages, as I recall; this is a much shorter bill.

Finance committee  Those items would not have been in the income tax annex of the budget, since they're not dealing with income tax measures, but they would have been referred to elsewhere in the budget.