| http://www.w3.org/ns/prov#value | - ); 7.- warranty replacement property and replacement parts supplied by a non-resident at no charge other than for shipping and handling; and 8.- goods valued at $20 or less sent to a person by mail or courier at an address in Canada, except for the following prescribed goods: excisable goods (such as beer, tobacco, and wine); books, newspapers, magazines, periodicals, or other similar publications
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