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StatuteExcise Tax Act

Section 67 — Excise Tax Act: Taxes on goods imported by Crown

Text of the provision Official document

The tax imposed under Part III is applicable to goods imported by Her Majesty in right of Canada;

and to goods imported by Her Majesty in right of a province.

Official source: laws-lois.justice.gc.ca

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Statutory text from an official public source. Informational content — does not replace advice from a qualified lawyer.