Finance committee  Clause 104 is, again, a consequential amendment to the e-commerce provision, and it's basically there to ensure that there are no conflicts between some existing rules and the new rules that the bill adds with respect to those e-commerce transactions.

Finance committee  Clause 105 has two aspects. The first aspect is that it's similar to the clause just above. It's a consequential amendment to the e-commerce amendments, and essentially it's to ensure that an existing rule in the legislation doesn't contradict what is intended to be done in the

Finance committee  Again, clause 73 is a consequential amendment to the Air Travellers Security Charge Act, consequential to the amendment to the Income Tax Act, to the electronic delivery of requests for information to banks and credit unions.

Finance committee  Clause 74 is again a consequential amendment to the amendment to the Income Tax Act in respect of the electronic delivery of requests for information, but in this case it's for the Excise Act, 2001. Usually under this it's the tobacco, alcohol and cannabis taxation.

Finance committee  Clause 75 is the same explanation. It's consequential to clause 74 that is consequential to the income tax amendment.

Finance committee  Clause 76, again, is a consequential amendment under the Excise Act, 2001, for the electronic delivery of requests for information that are consequential to the amendment to the Income Tax Act.

Finance committee  On clause 77, it's the same thing. It's consequential to the amendment to the Income Tax Act. In this case, it's how the CRA can prove in court that the electronic request for information was sent.

Finance committee  Clause 78, again, is a consequential amendment to the amendment to the Income Tax Act, but in this case it's the rules under the Greenhouse Gas Pollution Pricing Act, and just, by the way, part 1 of that act, which is the fuel charge.

Finance committee  Clause 79 is consequential to clause 78, which is consequential to the income tax amendment, again in respect of the electronic delivery of requests for information to banks and credit unions.

Finance committee  I think we are at clause 79.

Finance committee  I just said it was consequential to clause 78.

Finance committee  On clause 80, it's the same thing. It's consequential to the income tax amendment, and this is the rule that explains how CRA will prove that the electronic request was sent to the particular bank or credit union.

Finance committee  I hope Mr. McGowan didn't go too far, because these are income tax regulations, so it would be for him to explain this. I'm not sure if he left. Clauses 81 to 99 are actually on income tax.

Finance committee  Okay. I'm sorry about that.

Finance committee  No, this is just a consequential amendment on the electronic delivery of requests for information.