Finance committee  The federal system—I may be wrong, but I think the issuance of those allowances will only occur in 2020, or something like that. At that time, yes, it would apply.

Finance committee  That's because September 17 is the date on which the amendment was announced.

Finance committee  I'm not sure I can answer you immediately, but we can get you that information later.

Finance committee  As part of clause 52, there are two other amendments, and they are proposed to align the GST/HST legislation with the existing rules under the Income Tax Act. First, the measure removes a similar restriction in part 9 of the Excise Tax Act to enable tax information to be disclosed to Canadian police officers in respect of serious offences where such disclosure is currently permitted under the Income Tax Act.

Finance committee  There was discussion in respect of the main amendment to the Income Tax Act, the MLACMA, the Mutual Legal Assistance in Criminal Matters Act. I'm not sure about the last two I mentioned, because they're just essentially aligning with amendments to the Income Tax Act, and I don't know when those were made in the Income Tax Act and whether the consultation happened.

Finance committee  This is a similar question to what Mr. Julian asked, so I think we can come back to the committee with that response.

Finance committee  I'm going to clarify something on your last point. Both rebates that I'm talking about here are purely for the GST, or the federal component of the HST. In the case you describe, the entity would not be allowed to claim the book rebate. Usually, when there's a supply of a course and a supply of a book, the books are supplied separately from the course.

Finance committee  Yes, and I am telling you that the entity providing that course will not be able to claim the rebate in respect of those books.

Finance committee  The next measure deals with the reassessment period in the case of requirements for information and compliance orders. This is found in clauses 50 and 51. The measure introduced a new rule to extend the assessment period of a person by the period of time during which a requirement for information or a compliance order is contested.

Finance committee  I'll do my best.

Finance committee  The next amendment is clause 52. Again, this measure is consequential to the amendment to the Income Tax Act in part 1 of the bill. Similar to the amendments in part 1 of the bill that Mr. McGowan explained to you earlier, the measure removes a restriction in part 9 of the Excise Tax Act to enable the sharing of tax information with Canada's mutual legal assistance partners in respect of acts that, if committed in Canada, would constitute serious crimes.

Finance committee  The measure extends the assessment period for group registered educational savings plan trusts that have made a particular relieving and retroactive election under proposed regulations under the Excise Tax Act. Since the retroactive election would apply to the period from July 1, 2010, to July 22, 2016, the amendments ensure that the CRA is not statute-barred from assessing the past returns of the group RESP trusts that make the retroactive and relieving election.

Finance committee  They are 41 to 43, 46, 49, and 54 to 59. The measure ensures that the GST/HST treatment of investment limited partnerships is consistent with other collective investment vehicles by extending the special HST rules currently applicable to investment plans to investment limited partnerships.

Finance committee  If they sell the books for consideration, as opposed to giving them away, those sales are taxable and they're not supposed to claim the rebate in retrospect. When an entity buys and supplies books, normally the process that applies is that they purchase the book, they pax the tax to their vendor and they claim the tax credits.

Finance committee  Good morning. Part 2 of the bill would amend part IX of the Excise Tax Act to implement measures related to the goods and services tax and to the harmonized sales tax. The amendments begin in clause 41 and end at clause 60. The amendments under part 2 of the bill are essentially technical in nature.