Yes. they are quite similar to the provisions of the Income Tax Act. They do contain some of the modifications included originally in the Estate Tax Act, I believe in 1958. In other words, there are some minor differences between the provisions of this bill and the provisions of the Income Tax Act, but the provisions of this bill follow quite closely those of the Estate Tax Act.
Then the committee went on to discuss clause 27. It will be seen from the beginning of these particular minutes that the hon. member for Parry Sound-Muskoka did not attend that meeting of the committee.
Subtopic: PROVISION FOR ESTABLISHMENT OF CONTRIBUTORY PROGRAM