OBS_VALUE: <ul><li><a href=https://laws-lois.justice.gc.ca/eng/acts/I-21.8/index.html target=_blank>Investment Canada Act(Investment Canada Act (R.S.C., 1985, c. 28 (1st Supp.)), adopted 1985, with latest modification of 1.07.2020.)</a></li><li><a href=https://laws.justice.gc.ca/eng/acts/E-15/index.html target=_blank>Excise Tax Act(Excise Tax Act (R.S.C., 1985, c. E-15), adopted in 1985, last amended 28/08/2019, Section 240(4))</a></li></ul>