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Bill C-25

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	(2) Subsection (1) applies to statements made after the day on which this Act is assented to.
1990, c. 45, s. 12(1)	71. Paragraph 298(1)(e) of the Act is replaced by the following:
	(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;
1990, c. 45, s. 12(1)	72. Subsection 327(3) of the Act is replaced by the following:
Penalty on conviction	(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.
1999, c. 26	BUDGET IMPLEMENTATION ACT, 1999
	*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:*
	(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
	(2) Subsection (1) is deemed to have come into force on June 17, 1999.