Le paragraphe 50(1) du projet de loi est assez complexe, mais la disposition pertinente est le paragraphe 5 du nouvel article 163.2 proposé qui a été amendé par le comité permanent des finances de la Chambre des communes.
When you actually look at subclause 50(1) of the bill, it is a little complex, but the relevant part is subsection 5 of the proposed new section 163.2 in the income tax provisions, which have been amended by the House of Commons Standing Committee on Finance.