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(c)a reference to “the province in which the customs office where the alcoholic beverages are imported is situated” in paragraph 2(a) of the Tariff Item No. 9807.00.00 Exemption Order is to be read as “the province where the settler enters Canada”.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.