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(2) Subsection (1) applies to statements
made after the day on which this Act is
assented to.
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| 1990, c. 45,
s. 12(1)
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71. Paragraph 298(1)(e) of the Act is
replaced by the following:
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(e) in the case of any penalty payable by the
person, other than a penalty under section
280, 285 or 285.1 , more than four years
after the person became liable to the
penalty;
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| 1990, c. 45,
s. 12(1)
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72. Subsection 327(3) of the Act is
replaced by the following:
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| Penalty on
conviction
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(3) A person who is convicted of an offence
under this section is not liable to pay a penalty
imposed under any of sections 283 to 285.1
for the same evasion or attempt unless a notice
of assessment for that penalty was issued
before the information or complaint giving
rise to the conviction was laid or made.
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| 1999, c. 26
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73. (1) Paragraph 36(7)(a) of the Budget
Implementation Act, 1999, chapter 26 of the
Statutes of Canada, 1999, is replaced by the
following:
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(a) the references to ``$955'', ``$755'' and
``$680'' in paragraphs (a) and (b) of the
description of F in subsection 122.61(1) of
the Act, as enacted by subsection (2), shall
be read as references to ``$785'', ``$585''
and ``$510'', respectively; and
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(2) Subsection (1) is deemed to have come
into force on June 17, 1999.
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