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(1.1)The goods referred to in subsection (1) are subject to a surtax in the amount of the following percentages of the value for duty determined in accordance with sections 47 to 55 of the Customs Act:
(a)in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1 or 2, 25%; and
(b)in the case of goods that are classified or otherwise classifiable under any of the tariff items set out in Schedule 1.1 or 2.1, 50%.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.