OBS_VALUE: <ul><li><a href=https://laws.justice.gc.ca/eng/acts/C-52.6/index.html target=_blank>Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))(Customs Act (R.S.C., 1985, c. 1 (2nd Supp.)), adopted 1985, with latest modification of 21.09.2017, 101, 107)</a></li></ul>