Section 134 — Immigration and Refugee Protection Act: Defence — incorporation by reference

No person may be found guilty of an offence or subjected to a penalty for the contravention of a provision of a regulation that incorporates material by reference, unless it is proved that, at the time of the alleged contravention, the material was reasonably accessible to the person; reasonable steps had been taken to ensure that the material was accessible to persons likely to be affected by the regulation; or the material had been published in the Canada Gazette .