| http://www.w3.org/ns/prov#value | - A non-resident person who (a) carries on a business principally in Canada, (b) manufactures or processes goods in Canada, (c) operates an oil or gas well in Canada or extracts petroleum or natural gas from a natural accumulation thereof in Canada, or (d) extracts minerals from a mineral resource in Canada, and who pays or credits an amount to another non-resident, is deemed to be a person resident
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