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The College may also require parents or guardians to certify they claimed the student as a dependent on their most recent federal tax returns, as set forth in Section VII D below

On this page Making your declaration Goods to declare Personal exemptions Restrictions and prohibited goods False declarations and the seizure of goods Public health Travelling with money and valuable items Making your declaration Canadian citizens and permanent residents of Canada must declare the goods they are bringing back from outside Canada

In developed economies such as the US, UK and France, e-cigarettes have increasingly taken the place of ordinary cigarettes, with recent studies suggesting they are a genuine help in kicking the habit