AN ACT TO ENABLE PERSONS WHO HAVE NOT FURNISHED A RETURN OF INCOME OR A FULL RETURN OF THE INCOME FOR ANY YEAR OF ASSESSMENT COMMENCING PRIOR TO APRIL 1, 2002, TO MAKE A DECLARATION IN RESPECT THEREOF, TO INDEMNIFY SUCH PERSONS AGAINST LIABILITY TO PAY CERTAIN TAXES AND AGAINST INVESTIGATIONS, PROSECUTIONS OR PENALTIES IN RESPECT THEREOF, WITH A VIEW TO SECURING COMPLIANCE IN THE FUTURE BY SUCH PERSONS WITH TAX LAWS; AND TO PROVIDE FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO.