| http://www.w3.org/ns/prov#value | - For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country.R.S., 1985, c. 1 (2nd Supp.), s. 54; 2001, c. 25, s. 38(F).
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