Marginal note:Commencement of legal proceedings

• 104. (1) Any action, suit or other legal proceeding in respect of any obligation or liability incurred by the Department of National Revenue may be brought against the Agency in any court that would have had jurisdiction if the action, suit or proceeding had been brought against the Department.

• Marginal note:Continuation of legal proceedings

  (2) Any action, suit or other legal proceeding to which the Department of National Revenue is a party that is pending in any court on the coming into force of this section may be continued by or against the Agency in the like manner and to the same extent as it could have been continued by or against the Department.

Marginal note:Evidentiary presumption

105. Every affidavit sworn, or document purporting to be certified, by an officer of the Department of National Revenue before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the Agency on or after that day.

106. to 185.1 [Amendments]

186. [Repealed, 2005, c. 38, s. 52]

187. [Repeal]

Marginal note:Coming into force

Footnote ^*188. This Act or any of its provisions comes into force on a day or days to be fixed by order of the Governor in Council.

• Return to footnote ^*[Note: Act in force November 1, 1999, see SI/99-111.]