Thank you. Thanks very much, Mr. Chair. I appreciate that. I move that clause 4 of Bill 43 be amended by adding the following after proposed clause 3.5:

3.6.(1) In this section,

"first offset year" means the period that begins on July 1, 2019, and ends on June 30, 2020;

"initial offset amount" of a taxpayer means an amount that the taxpayer is deemed to have paid under subsection 3.5(3) during October or April in the first offset year.

(2) For the purpose of subsection 3.5, in the first offset year, the months specified for a taxation year are October and April.

(3) For the purpose of calculating the initial offset amount, the percentage "25 percent" in subsection 3.5(3) is to be read as "50 percent."

(4) A determination by the Minister as to whether an individual is deemed to have paid an initial offset amount in the amount, if any, of the deemed payment is final and not subject to review or appeal.

(5) No portion of an initial offset amount is to be

(a) charged or given as security;

(b) garnished or attached;

(c) subject to execution or seizure; or

(d) retained by the Minister and applied to reduce any debt owing to the Government of the Northwest Territories or the Crown in Right of Canada.

(6) Notwithstanding this section and section 3.5, the Minister shall not make a payment in relation to an offset amount and no individual is entitled to receive a payment in relation to that amount after June 30, 2021, unless the individual's entitlement to the payment arose by reason of an assessment or reassessment made under the act on or before June 30, 2021.

Thank you, Mr. Chair.