Versions of s. 121.1(2)
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Subsection (1) does not apply in any of the circumstances described in any of subsections 30(2) and 32(2) and (3) of the Excise Act, 2001.
Subsection (1) does not apply in any of the circumstances described in any of subsections 30(2) and 32(2) and (3) of the Excise Act, 2001.