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An Act to amend the Customs Act and to
make related amendments to other Acts
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| 2001, c. 25
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408. (1) In this section, ``other Act''
means the Act entitled An Act to amend the
Customs Act and to make related
amendments to other Acts, being chapter 25
of the Statutes of Canada, 2001.
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| Amendment
to Customs
Act
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(2) On the later of the coming into force
of subsection 19(1) of the other Act and
subsection 332(1) of this Act, the portion of
subsection 28(1) of the Customs Act before
paragraph (a) is replaced by the following:
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| Liability of
operator
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28. (1) The operator of a sufferance
warehouse, bonded warehouse or duty free
shop is liable for all duties or taxes levied
under the Customs Tariff, the Excise Act, the
Excise Act, 2001, the Excise Tax Act, the
Special Import Measures Act or any other law
relating to customs on goods that have been
received in the warehouse or duty free shop
unless the operator proves that the goods
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| Amendment
to other Act
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(3) If subsection 332(2) of this Act comes
into force before subsection 19(2) of the
other Act, then that subsection 19(2) is
repealed on the day on which that
subsection 332(2) comes into force.
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| Amendment
to other Act
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(4) If subsection 332(2) of this Act and
subsection 19(2) of the other Act come into
force on the same day, then that subsection
332(2) is deemed to have come into force
before that subsection 19(2) and subsection
(3) applies.
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| Amendment
to Customs
Act
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(5) On the later of the coming into force
of section 58 of the other Act and section 297
of this Act, the description of B in
paragraph 97.29(1)(a) of the Customs Act is
replaced by the following:
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B is the amount, if any, by which
the amount assessed the transferee under
subsection 297(3) of the Excise Act, 2001,
subsection 325(2) of the Excise Tax Act and
subsection 160(2) of the Income Tax Act in
respect of the property exceeds the amount
paid by the transferor in respect of the amount
so assessed, and
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| Amendment
to Tax Court
of Canada Act
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(6) On the later of the coming into force
of section 100 of the other Act and section
397 of this Act, subsection 2.2(2) of the Tax
Court of Canada Act is replaced by the
following:
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| Definition of
``amount in
dispute''
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(2) For the purposes of this Act, the
``amount in dispute'' in an appeal means
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(a) in the case of an appeal under Part V.1
of the Customs Act, the total of all amounts
assessed by the Minister of National
Revenue under section 97.44 of that Act;
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(b) in the case of an appeal under the Excise
Act, 2001,
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(i) the amount of duty, refund or relief
that is in issue in the appeal,
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(ii) any interest under that Act that is in
issue in the appeal, and
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(iii) any amount of duty, refund or relief
under that Act, that is likely to be affected
by the appeal in any other appeal,
assessment or proposed assessment of the
person who has brought the appeal; and
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(c) in the case of an appeal under Part IX of
the Excise Tax Act,
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(i) the amount of tax, net tax and rebate,
within the meaning of that Part, that is in
issue in the appeal,
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(ii) any interest or penalty under that Part
that is in issue in the appeal, and
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(iii) any amount of tax, net tax or rebate,
within the meaning of that Part, that is
likely to be affected by the appeal in any
other appeal, assessment or proposed
assessment of the person who has
brought the appeal.
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| Amendment
to Tax Court
of Canada Act
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(7) On the later of the coming into force
of subsection 101(1) of the other Act and
subsection 398(1) of this Act, subsection
12(1) of the Tax Court of Canada Act is
replaced by the following:
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| Jurisdiction
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12. (1) The Court has exclusive original
jurisdiction to hear and determine references
and appeals to the Court on matters arising
under the Canada Pension Plan, the Cultural
Property Export and Import Act, Part V.1 of
the Customs Act, the Employment Insurance
Act, the Excise Act, 2001, Part IX of the Excise
Tax Act, the Income Tax Act, the Old Age
Security Act and the Petroleum and Gas
Revenue Tax Act, where references or appeals
to the Court are provided for in those Acts.
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| Amendment
to Tax Court
of Canada Act
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(8) On the later of the coming into force
of subsection 101(2) of the other Act and
subsection 398(2) of this Act, subsections
12(3) and (4) of the Tax Court of Canada Act
are replaced by the following:
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| Further
jurisdiction
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(3) The Court has exclusive original
jurisdiction to hear and determine questions
referred to it under section 97.58 of the
Customs Act, section 204 or 205 of the Excise
Act, 2001, section 310 or 311 of the Excise Tax
Act or section 173 or 174 of the Income Tax
Act.
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| Extensions of
time
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(4) The Court has exclusive original
jurisdiction to hear and determine
applications for extensions of time under
subsection 28(1) of the Canada Pension Plan,
section 33.2 of the Cultural Property Export
and Import Act, section 97.52 or 97.53 of the
Customs Act, subsection 103(1) of the
Employment Insurance Act, section 197 or
199 of the Excise Act, 2001, section 304 or 305
of the Excise Tax Act or section 166.2 or 167
of the Income Tax Act.
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| Amendment
to Tax Court
of Canada Act
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(9) On the later of the coming into force
of section 102 of the other Act and section
399 of this Act, subsection 18.18(2) of the
Tax Court of Canada Act is replaced by the
following:
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| Calculation of
time limits
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(2) For the purpose of calculating a time
limit for the purposes of section 18.3003 or
18.3005, the following periods shall be
excluded:
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(a) the period beginning on December 21 in
any year and ending on January 7 of the next
year; and
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(b) the period during which proceedings are
stayed in accordance with subsection
106(3) of the Customs Act, subsection
219(3) of the Excise Act, 2001 or subsection
327(4) of the Excise Tax Act.
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| Amendment
to Tax Court
of Canada Act
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(10) On the later of the coming into force
of section 103 of the other Act and section
400 of this Act, subsection 18.29(3) of the
Tax Court of Canada Act is replaced by the
following:
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| Extensions of
time
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(3) The provisions referred to in subsection
(1) also apply, with any modifications that the
circumstances require, in respect of
applications for extensions of time under
subsection 28(1) of the Canada Pension Plan,
section 33.2 of the Cultural Property Export
and Import Act, section 97.51 or 97.52 of the
Customs Act, subsection 103(1) of the
Employment Insurance Act, section 197 or
199 of the Excise Act, 2001, section 304 or 305
of the Excise Tax Act or section 166.2 or 167
of the Income Tax Act.
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| Amendment
to Tax Court
of Canada Act
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(11) On the later of the coming into force
of section 104 of the other Act and section
401 of this Act, section 18.3001 of the Tax
Court of Canada Act is replaced by the
following:
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| Application
- Customs
Act, Excise
Act, 2001 and
Excise Tax Act
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18.3001 Subject to section 18.3002, this
section and sections 18.3003 to 18.301 apply,
with any modifications that the circumstances
require, to an appeal under
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(a) the Excise Act, 2001 if
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(i) a person has so elected in the notice of
appeal for an appeal under that Act or at
such later time as may be provided in the
rules of Court, and
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(ii) the amount in dispute does not exceed
$25,000; and
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(b) Part V.1 of the Customs Act or Part IX of
the Excise Tax Act if a person has so elected
in the notice of appeal for an appeal under
that Act or at such later time as may be
provided in the rules of Court.
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| Amendment
to Tax Court
of Canada Act
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(12) On the later of the coming into force
of section 105 of the other Act and section
402 of this Act, subsection 18.3002(3) of the
Tax Court of Canada Act is replaced by the
following:
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| Costs
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(3) The Court shall, on making an order
under subsection (1), order that all reasonable
and proper costs of the person who has brought
the appeal be borne by Her Majesty in right of
Canada where
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(a) in the case of an appeal under Part V.1
of the Customs Act, the amount in dispute
does not exceed $10,000;
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(b) in the case of an appeal under the Excise
Act, 2001, the total of sales by the person for
the prior calendar year did not exceed
$1,000,000; and
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(c) in the case of an appeal under Part IX of
the Excise Tax Act, the amount in dispute
does not exceed $7,000 and the aggregate of
supplies for the prior fiscal year of the
person did not exceed $1,000,000.
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| Amendment
to Tax Court
of Canada Act
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(13) On the later of the coming into force
of section 107 of the other Act and section
403 of this Act, subparagraphs
18.3007(1)(c)(i) and (ii) of the Tax Court of
Canada Act are replaced by the following:
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(i) under Part V.1 of the Customs Act, the
amount in dispute does not exceed
$50,000,
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(ii) under the Excise Act, 2001, the
amount in dispute in the appeal does not
exceed $50,000 and the aggregate of
sales by the person for the prior calendar
year did not exceed $6,000,000, or
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(iii) under Part IX of the Excise Tax Act,
the amount in dispute in the appeal does
not exceed $50,000 and the aggregate of
supplies for the prior fiscal year of the
person did not exceed $6,000,000.
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| Amendment
to Tax Court
of Canada Act
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(14) On the later of the coming into force
of section 108 of the other Act and section
404 of this Act, paragraphs 18.3008(a) and
(b) of the Tax Court of Canada Act are
replaced by the following:
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(a) in the case of an appeal under Part V.1
of the Customs Act, the amount in dispute
does not exceed $10,000;
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(b) in the case of an appeal under the Excise
Act, 2001, the amount in dispute does not
exceed $25,000 and the aggregate of sales
by the person for the prior calendar year did
not exceed $1,000,000; and
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(c) in the case of an appeal under Part IX of
the Excise Tax Act, the amount in dispute
does not exceed $7,000 and the aggregate of
supplies for the prior fiscal year of the
person did not exceed $1,000,000.
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| Amendment
to Tax Court
of Canada Act
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(15) On the later of the coming into force
of section 109 of the other Act and section
405 of this Act, subsection 18.3009(1) of the
Tax Court of Canada Act is replaced by the
following:
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| Costs -
appeal under
Customs Act,
Excise Act,
2001 or
Excise Tax Act
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18.3009 (1) If an appeal referred to in
section 18.3001 is allowed, the Court shall
reimburse to the person who brought the
appeal the filing fee paid by that person under
paragraph 18.15(3)(b). The Court may, in
accordance with the rules of Court, award
costs to that person if the judgement reduces
the amount in dispute by more than one half
and
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(a) in the case of an appeal under Part V.1
of the Customs Act, the amount in dispute
does not exceed $10,000;
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(b) in the case of an appeal under the Excise
Act, 2001
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(i) the amount in dispute does not exceed
$25,000, and
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(ii) the total of sales by the person for the
prior calendar year did not exceed
$1,000,000; or
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(c) in the case of an appeal under Part IX of
the Excise Tax Act,
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(i) the amount in dispute does not exceed
$7,000, and
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(ii) the aggregate of supplies for the prior
fiscal year of the person did not exceed
$1,000,000.
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| Amendment
to Tax Court
of Canada Act
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(16) On the later of the coming into force
of section 110 of the other Act and section
406 of this Act, subsection 18.31(2) of the
Tax Court of Canada Act is replaced by the
following:
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| Determination
of a question
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(2) If it is agreed under section 97.58 of the
Customs Act, section 204 of the Excise Act,
2001 or section 310 of the Excise Tax Act that
a question should be determined by the Court,
sections 17.1, 17.2 and 17.4 to 17.8 apply, with
any modifications that the circumstances
require, in respect of the determination of the
question.
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Bill C-24
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| Condition -
Bill C-24
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409. (1) Subsections (2) to (9) apply if Bill
C-24, introduced in the 1st Session of the
37th Parliament and entitled An Act to
amend the Criminal Code (organized crime
and law enforcement) and to make
consequential amendments to other Acts
(referred to in this section as the ``other
Act''), receives royal assent.
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| Amendment
to Criminal
Code
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(2) If section 4 of the other Act comes into
force before section 326 of this Act, then, on
the later of the day on which that section 4
comes into force and the day on which this
Act is assented to,
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(a) that section 326 is repealed; and
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(b) paragraph (g) of the definition
``offence'' in section 183 of the Criminal
Code, as enacted by that section 4, is
replaced by the following:
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(g) any of the following provisions of the
Excise Act, 2001, namely,
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(i) section 214 (unlawful production,
sale, etc., of tobacco or alcohol),
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(ii) section 216 (unlawful possession
of tobacco product),
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(iii) section 218 (unlawful possession,
sale, etc., of alcohol),
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(iv) section 219 (falsifying or
destroying records),
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(v) section 230 (possession of property
obtained by excise offences), or
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(vi) section 231 (laundering proceeds
of excise offences),
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| Amendment
to Criminal
Code
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(3) If section 4 of the other Act and section
326 of this Act come into force on the same
day, then that section 4 is deemed to have
come into force before that section 326 and
subsection (2) applies.
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| Amendment
to Criminal
Code
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(4) If section 4 of the other Act comes into
force after section 326 of this Act, then, on
the coming into force of that section 4,
paragraph (g) of the definition ``offence'' in
section 183 of the Criminal Code, as enacted
by that section 4, is replaced by the
following:
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(g) any of the following provisions of the
Excise Act, 2001, namely,
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(i) section 214 (unlawful production,
sale, etc., of tobacco or alcohol),
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(ii) section 216 (unlawful possession
of tobacco product),
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(iii) section 218 (unlawful possession,
sale, etc., of alcohol),
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(iv) section 219 (falsifying or
destroying records),
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(v) section 230 (possession of property
obtained by excise offences), or
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(vi) section 231 (laundering proceeds
of excise offences),
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| Amendment
to Criminal
Code
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(5) If section 327 of this Act comes into
force before subsection 12(2) of the other
Act and Bill C-36, introduced in the 1st
Session of the 37th Parliament and entitled
the Anti-terrorism Act, receives royal assent,
then, on the later of the coming into force of
section 33 of the Anti-terrorism Act and that
section 327, paragraph (b.1) of the
definition ``enterprise crime offence'' in
section 462.3 of the Criminal Code is
replaced by the following:
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(b.1) an offence against section 214, 216,
218, 230 or 231 of the Excise Act, 2001,
section 153, 159, 163.1 or 163.2 of the
Customs Act, subsection 52.1(9) of the
Competition Act or subsection 4(1), (2),
(3) or (4), or section 6, or subsection
13(1), 14(1), 16(1) or (2), 17(1), 18(1),
19(1), 20(1), 21(1) or 22(1) or section 23
of the Security of Information Act, or
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| Repeal of
amendment in
this Act to
Criminal
Code
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(6) If section 327 of this Act comes into
force after subsection 12(2) of the other Act,
then, on the later of the day on which that
subsection 12(2) comes into force and the
day on which this Act is assented to, that
section 327 is repealed.
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| Repeal of
amendment in
this Act to
Criminal
Code
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(7) If section 327 of this Act and
subsection 12(2) of the other Act come into
force on the same day, then that section 327
is deemed to have come into force after that
subsection 12(2) and subsection (6) applies.
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| Repeal of
amendments
in this Act to
Customs Act
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(8) If section 62 of the other Act comes
into force before sections 342 to 344 of this
Act, then, on the later of the day on which
that section 62 comes into force and the day
on which this Act is assented to, those
sections 342 to 344 are repealed.
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