3 For the purposes of section 8 of Schedule VII to the Act, the following goods and circumstances are prescribed:
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(e) crude oil where
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(ii) title to the crude oil is not held by a person in Canada at the time of importation,
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(iii) title to the crude oil is not intended to pass and does not pass to a person in Canada while the crude oil is in Canada,
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(iv) title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Canada while the refined products are in Canada, and
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