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  1. Excise Tax Act - R.S.C., 1985, c. E-15 (Section 295)
    Marginal note:Definitions
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    • (5) An official may

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      • (d) provide confidential information

        • (i) to an official of the Department of Finance solely for the purposes of

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        • (iv.2) to a person authorized by the governing body of a first nation listed in the schedule to the First Nations Goods and Services Tax Act solely for the purposes of the formulation, evaluation or initial implementation of fiscal policy relating to a tax referred to in that Act,

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  2. Excise Tax Act - R.S.C., 1985, c. E-15 (SCHEDULE III)

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    • 2 Articles imported for the personal or official use of the Heads of Diplomatic Missions, High Commissioners representing other of Her Majesty’s Governments, Counsellors, Secretaries and Attachés at Embassies, Legations and Offices of High Commissioners in Canada, Trade Commissioners and Assistant Trade Commissioners representing other of Her Majesty’s Governments, Consuls General, Consuls and Vice-Consuls of Foreign Nations, who are natives or citizens of the countries they represent and are not engaged in any other business or profession.

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    • 21 Original sculptures and statuary; the first twelve replicas thereof; assemblages; all the foregoing when produced by a professional artist and valued at not less than seventy-five dollars each.

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    • 3 Parts and equipment installed on the tax exempt goods mentioned in paragraphs 1(a) and (b) of this Part prior to the first use of those tax exempt goods.

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    • 10 Parts and equipment installed on the tax exempt goods mentioned in sections 1, 2, 4, 5, 6, 7 and 9 of this Part or designed for permanent installation on the tax exempt goods mentioned in section 3 of this Part where the sale price by the Canadian manufacturer or the duty paid value of the imported article exceeds two thousand dollars per unit; all parts and equipment installed on the tax exempt goods mentioned in sections 1, 2, 3, 4, 5, 6, 7 and 9 of this Part prior to the first use of those tax exempt goods; except that parts and equipment installed on the tax exempt goods mentioned in section 1 of this Part are exempted from tax only if they are designed to facilitate the carriage or handling of freight.

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