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Returning with gifts While gifts you send while outside Canada do not count as part of your personal exemption, those accompanying you when you return to Canada, whether gifts for others or gifts you received, are subject to personal exemption limits

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Less than a week after the legislative amendment, which raised both the specific and ad valorem tax on cigarettes and other tobacco products, prices have surged in retail outlets across the country

Smoking plays a significant role in the cessation of melanin production and therefore the hair shaft begins to grey prematurely