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February 14, 1968 Revenue — Selective employment tax — Qualifying activities — Waste paper sorted, graded, baled and sold to paper and board mills — Whether part of process of “manufacturing” — Whether “manufacture” — Waste paper merchants — Whether “dealers in waste paper” — Selective Employment Payments Act, 1966 (c32) s.1(2)(a) — Standard Industrial Classification Orders XV, XVI, XX.

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