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This guide is distributed for information purposes only and does not necessarily reflect the views of the Government of Canada or constitute an endorsement of any commercial product or person. Neither Canada nor its ministers, officers, employees or agents make any warranty with respect to this guide or assumes any liability arising from this guide.
© Her Majesty the Queen in Right of Canada, 2002
Cat. No. M92-23/2002E
ISBN 0-662-31793-9
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