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  1. Vessel Duties Reduction or Removal Regulations - SOR/90-304 (Section 6)

     In the case of a vessel used to transport cargo between a point in Canada west of the meridian of longitude ninety-five degrees and a point in Canada east of the meridian of longitude ninety-five degrees, with the exception of movements between points in Canada north of the meridian of latitude sixty degrees, the customs duty on the vessel shall be removed.

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