16. Amendment of section 36B

In the ITA, in section 36B(1)(e) —

replace “and 92L” with “, 92L and 92M”;

replace “and 92L(7)” with “, 92L(7) and 92M(7)”; and

in the definition of “local employee”, in paragraph (b), replace “or 2024 (for the purposes of section 92L)” with “, 2024 (for the purposes of section 92L) or 2025 (for the purposes of section 92M)”.