Where in paragraph 17(d) it says “by the Minister under section 45 or by regulation”, it's something that's going to be made by the use of a regulation or more, but it's the use of the regulation. In paragraph 17(e), under “subject to any regulations”, you have no choice other than to put an “s” there. It's “any” of the Canadian “regulations”.
On June 14th, 2017. See this statement in context.