It may well be another example of something that needs to be harmonized between the code and the act. They were developed at different times by different people, in 2004 and 2006. One was developed by the House and its committee, and the other one was developed by the government as part of Bill C-1, I believe, back in 2006.
That's why there are differences like that. I don't fully understand yet the foundation for those differences, because I haven't had time to really study it.