Numbers fall in all provinces except Alberta, B.C.
Cutoff drawing near for 1985 to 1994 taxation years
2004 date falls later in most provinces
Policy designed to plug tax revenue leakage caused by non-residents investing in funds and income trusts
Critics say proposed policy will hinder investment
Adjustments to be limited to 10 years
Initiative designed to increase deterrence
A number of other sweeteners help small business
Taxes collected beyond any limitation period will not be reimbursed
Comments due April 30