I move amendment No. 20 :
In subsection (3), page 24, line 33, to delete "nine days immediately" and substitute "ninety days".
This amendment is necessary because the time provided is insufficient to allow an accountant to furnish to the Collector General a true and correct return; nine days is clearly inadequate—indeed, grossly inadequate—and I do not think it would be possible to work with such a period. That is not to say that, in some circumstances, if everything is running smoothly the taxpayer would not be able to submit his account within that period but, in many cases, it would be quite impracticable and the period needs to be considerably lengthened. I think that view is pretty widely shared by people in business and by accountants who have a good deal to do with furnishing these returns.