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the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Canada Revenue Agency, may make one or more copies, or have them made; and
the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Canada Revenue Agency, may make one or more copies, or have them made; and
the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Canada Customs and Revenue Agency, may make one or more copies, or have them made; and