Finance committee  I'm sorry. I don't have anything further to add apart from what the intention is. I don't know how the CRA or Revenue Québec is interpreting this particular provision.

Finance committee  It's a question of interpretation, and I have a bit of a difficulty understanding it myself. I believe that's correct, and I believe that's what Mr. Ste-Marie said earlier.

Finance committee  I'm Gregory Smart, an expert adviser at the Department of Finance. This goes back to the definition of “practitioner” in the act. First of all, a practitioner has to be licensed or otherwise certified to practise their profession in the province where the service is supplied. If the person is not required to be licensed or certified to practise that profession in that province, they'll have the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province.

Finance committee  Yes. That's correct. That's the intention.