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CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in this Registration Statement of E-xact Transactions Ltd. on Form S-8 of our report dated February 18, 2000, appearing in the Annual Report on Form 10-KSB of E-xact Transactions Ltd. for the year ended December 31, 1999. /s/ Deloitte & Touche LLP Vancouver, Canada October 10, 2000
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