Finance committee  Okay. Part 3 amends the Federal-Provincial Fiscal Arrangements Act to provide legislative authority to make payments to provinces in respect of two taxes. The first tax is the tax on specified investment flow-through entities. When this tax was introduced in 2006, the government indicated that it would be sharing revenues with provinces and territories that are parties to the tax collection agreements.

Finance committee  It would just be data so that we could determine the amount of the taxes that should be paid to the provinces.

Finance committee  For Quebec, Quebec is not party to a tax collection agreement so we don't impose a tax. We don't have a provincial component on the taxes imposed in Quebec. Quebec has chosen to impose its own tax in both of these cases.