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If you return to Canada by commercial aircraft, you will receive a Form E311, CBSA Declaration Card to complete before you land

Efforts to reduce smoking and improve health are being hampered by the black market trade of millions of illegal cigarettes filled with human excrement, dead flies, rat droppings, mould and asbestos, local authority leaders have warned

Floor taxes are typically used to prevent businesses from avoiding taxes by stockpiling products before a tax goes into effect