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I-2 - Tobacco Tax Act
Section 9.0.2
Disposition versions
9.0.2. For the purposes of sections 9 and 9.0.1, tobacco bound for Québec that is present in a preclearance perimeter or preclearance area, within the meaning of section 46 of the Preclearance Act, 2016 (S.C. 2017, c. 27), is deemed to be brought into Québec.
