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OUT 22 \'39 14:38 FR MIN OF LABOR CBI 416 326 1277 TO 918199533582P.05/27APPENDIX \'A\” DRAFT. Between:WALMART CANADA INC.RAIL WHOLESALE CANADA CANADIAN SERVICE SECTOR DIVISION OF THE UNITED STEELWORKERS

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The Canada ruling opens door refers to a tax ruling in Canada that clarifies the tax implications of certain transactions or activities for taxpayers, often related to cross-border transactions.

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