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I think it's something we have to do: to learn to adapt to all the changes, all the mandates, all the regulations, but every year there's something new, and we just adapt and keep rolling, Lowe said

Later on that same form the CBSA states under the heading of Special Duty: After each trip outside Canada of 48 hours or longer, you are entitled to a special duty rate of 7%

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I prefer this one, and not by a small margin