| http://www.w3.org/ns/prov#value | - was acquired for use in Canada in a business carried on by the taxpayer that,(i) for the fiscal period in which the property was acquired, or(ii) for the fiscal period in which the business first commenced selling goods in reasonable commercial quantities,whichever was later, was a business in which the aggregate of(iii) its net sales, as they would be determined under paragraphs 71A(2)(d) and (f
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