Amendment to section 253 expands cross references to include additional penalty provisions and replaces an earlier cross reference.

Amendment to section 253(1) of the Income tax Act substitutes and inserts cross references to include additional penalty provisions, replaces a prior reference to a sub section of another provision with a direct reference to the newly cited penalty provision, and adds an express citation after the first occurrence of the provision cited under section 263 so that section 253(1) covers actions under the newly referenced penalty provision.

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