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For the purposes of the Special Import Measures Act, the rate of exchange used by the Minister for determining the value in Canadian dollars of a currency of a country other than Canada shall be the rate prevailing on the date of sale to a Canadian importer or the date of direct shipment to Canada, whichever date is applicable according to the Special Import Measures Regulations, of the goods whose value in Canadian currency is to be determined.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.