00000nam 2200000za 4500 9.830829 CaOODSP 20221107145620 cr ||||||||||| 170118s1993 onc #o||||f|0| 0|eng d CaOODSP eng n-cn--- F32-10/1993E-PDF Jewellery tax evaluation report [electronic resource]. Ottawa : Dept. of Finance, 1993. i, 16 p. Digitized edition from print [produced by Finance Canada]. Issued also in French under title: Rapport d'évaluation de la taxe sur les bijoux. "June 1993." "The excise tax on jewellery is applied under the Excise Tax Act to items commonly or commercially known as jewellery, including diamonds and other precious or semi-precious stones. The tax is also applied to clocks and watches for personal use valued at more than $50. The tax is levied at a rate of 10 per cent on the manufacturer's sale price for jewellery produced in Canada and on the duty-paid value of imported jewellery. For the 1991-92 fiscal year, total revenue from the tax amounted to $48 million. About $14 million of these revenues came from imported jewellery. ..."--Intro. gccst Taxes gccst Jewellery Canada. Department of Finance. Rapport d'évaluation de la taxe sur les bijoux (CaOODSP)9.830857 PDF 1.01 MB https://publications.gc.ca/collections/collection_2017/fin/F32-10-1993-eng.pdf