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A Canadian parent company (P Co.) has a wholly owned sales company in Mexico (M Co.). It will continue to manufacture and assemble product in

A Canadian parent company (P Co.) has a wholly owned sales company in Mexico (M Co.). It will continue to manufacture and assemble product in Canada as well as research, design, pilots and purchasing.M Co. will sell to the Mexican retail market through an Independent company (I Co.). The products to be sold have the following attributes.

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