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並前往https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ep-002/status-bunker-fuel-oil-purpose-definition-diesel-fuel-subsection-2-1-excise-tax-act.html

The Status of Bunker C Fuel Oil for the Purpose ... - Canada.ca

The Status of Bunker C Fuel Oil for the Purpose of the Definition of 'Diesel Fuel' in Subsection 2(1) of the Excise Tax Act (ETA)

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