No one is sure why the magazine exemption lists the Lee Enfield magazine. The section describing the L-E mag is one that exempts magazines from restriction:
(2) Paragraph (1)(a)
does not include any cartridge magazine that [This means that the following items are exempt, but would otherwise be covered by (1)(a), the LE would not be covered by (1)(a)]
(a) was originally designed or manufactured for use in a firearm that
(i) is chambered for, or designed to use, rimfire cartridges,
(ii) is a rifle of the type commonly known as the “Lee Enfield” rifle, where the magazine is capable of containing not more than 10 cartridges of the type for which the magazine was originally designed, or
(iii) is commonly known as the U.S. Rifle M1 (Garand) including the Beretta M1 Garand rifle, the Breda M1 Garand rifle and the Springfield Armoury M1 Garand rifle;
Basically the Act is so poorly written that it looks like they believed the L-E was a semi (see the reference to the Garand above) and exempted it from restriction, not knowing themselves that it was already exempt as a bolt gun. There's a ton of those types of error throughout the Act, but what do you expect when a bunch of primarily French speaking lawyers write a law covering items they don't understand or have any knowledge of, and then another lawyer with no knowledge translates that into English.
For those curious, here is the (1)(a) that the section above is referring to:
(1) Any cartridge magazine
(a) that is capable of containing more than five cartridges of the type for which the magazine was originally designed and that is designed or manufactured for use in
(i) a semi-automatic handgun that is not commonly available in Canada,
(ii) a semi-automatic firearm other than a semi-automatic handgun,
(iii) an automatic firearm whether or not it has been altered to discharge only one projectile with one pressure of the trigger,
(iv) the firearms of the designs commonly known as the Ingram M10 and M11 pistols, and any variants or modified versions of them, including the Cobray M10 and M11 pistols, the RPB M10, M11 and SM11 pistols and the SWD M10, M11, SM10 and SM11 pistols,
(v) the firearm of the design commonly known as the Partisan Avenger Auto Pistol, and any variant or modified version of it, or
(vi) the firearm of the design commonly known as the UZI pistol, and any variant or modified version of it, including the Micro-UZI pistol; or
I don't see anything that describes an L-E there, do you?
Here's the footnote for all of that:
https://laws-lois.justice.gc.ca/eng/regulations/SOR-98-462/FullText.html