(3) On the first day on which both section 13 of the other Act and section 138 of this Act are in force, paragraph 462.48(2)(c) of the Criminal Code is replaced by the following:
- (c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of Part IX of the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Underused Housing Tax Act or the Select Luxury Items Tax Act to which access is sought or that is proposed to be examined or communicated; and