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Excise Act, 2001

Version of section 75 from 2003-01-01 to 2007-06-21:

Marginal note:Importations involving a provincial authority

 If bulk alcohol is imported under circumstances in which subsection 3(1) of the Importation of Intoxicating Liquors Act applies, the alcohol is deemed, for the purposes of this Act, to have been imported by the person who would have been the importer in the absence of that subsection and not by Her Majesty in right of a province or a liquor authority.

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