Madam Speaker, I move, seconded by the honourable Member for Baffin Central, that Bill 20, An Act to Amend the Income Tax Act, No. 2, be read for the second time. Madam Speaker, this bill amends the Income Tax Act to provide that the refundable income tax credit for individuals is not available to trusts, estates or individuals who earn business income in the territories but reside outside the territories on the last day of the taxation year.