OFA provides comments to the Minister of Finance & Deputy Prime Minister, the Honourable Chrystia Freeland, regarding Bill C-8 and delayed tax returns for farmers. Farming is a capital-intensive business that requires substantial investments to remain completive. This puts farmers awaiting a tax refund in a difficult position from a cash-flow perspective and causes unnecessary confusion and uncertainty. OFA encourages parliament to pass Bill C-8 without delay. In the meantime, OFA urges you as Minister of Finance to instruct the Canada Revenue Agency (CRA) to process these tax returns now and perform a reassessment if necessary once Bill C-8 receives royal assent.