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Beneficial duty rate After each trip outside Canada of 48 hours or longer, in addition to being eligible for a personal exemption of CAN$800 (48-hour) or CAN$800 (7-day), you are entitled to a beneficial duty rate of 7% for additional goods valued up to CAN$300 over your exemption amount

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They are simple because each takes something the public is extremely familiar with (a draft, a family) and, with a single tweak, completely turns it on its head

The thing I hated most about the tobacco process was the suckering part

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For various reasons, the number of stores dwindled to seven as of 2007, when the stores were purchased by the owners son