<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150406s2015    onc     o    f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Bequests – tariff item No. 9806.00.00 </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Canada Border Services Agency, </marc:subfield>
      <marc:subfield code="c">2015.</marc:subfield>
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      <marc:subfield code="a">Customs D memoranda. D2, International travel, </marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Legs – numéro tarifaire 9806.00.00.</marc:subfield>
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      <marc:subfield code="a">Includes references.</marc:subfield>
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      <marc:subfield code="a">Superseded Memorandum D2-1-5 dated August 31, 2011. This memorandum outlines and explains the conditions under which bequests of personal and household effects may be imported by residents of Canada without the payment of duties.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">60 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-2-1-5-2015-eng.pdf</marc:subfield>
    </marc:datafield>
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