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Canada Revenue Agency Act

Version of section 186 from 2002-12-31 to 2005-12-11:


Marginal note:References in documents and other provisions

 Any expression referring to the Deputy Minister of National Revenue or the Department of National Revenue in any document, any instrument made under an Act of Parliament, or any provision of an Act of Parliament not amended by this Act must, unless the context otherwise requires, be read as a reference to the Commissioner of Customs and Revenue or the Canada Customs and Revenue Agency, respectively.

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