Government of Canada / Gouvernement du Canada
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Courier Imports Remission Order

Version of section 5 from 2006-03-22 to 2020-06-30:

 Where the benefit of remission is not received at the time of importation, the remission granted under section 4 is granted on the condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods for which remission is claimed.

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