Government of Canada / Gouvernement du Canada
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Tariff Classification Advance Rulings Regulations

Version of section 10 from 2006-03-22 to 2014-02-27:

Marginal note:Minister bound

 An advance ruling shall remain in effect and shall bind the Minister if:

  • (a) there is no change in the material facts, circumstances or the laws of Canada on which the ruling is based;

  • (b) the person to whom the advance ruling was given has acted in accordance with the ruling; and

  • (c) it has not been revoked.

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