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| 01524nam 2200265za 4500 |
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| 001 | 9.830829 |
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| 003 | CaOODSP |
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| 005 | 20221107145620 |
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| 007 | cr ||||||||||| |
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| 008 | 170118s1993 onc #o||||f|0| 0|eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aF32-10/1993E-PDF |
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| 245 | 00|aJewellery tax evaluation report |h[electronic resource]. |
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| 260 | |aOttawa : |bDept. of Finance, |c1993. |
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| 300 | |ai, 16 p. |
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| 500 | |aDigitized edition from print [produced by Finance Canada]. |
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| 500 | |aIssued also in French under title: Rapport d'évaluation de la taxe sur les bijoux. |
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| 500 | |a"June 1993." |
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| 520 | |a"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. |
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| 692 | 07|2gccst|aTaxes |
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| 692 | 07|2gccst|aJewellery |
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| 710 | 1 |aCanada. |bDepartment of Finance. |
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| 775 | 08|tRapport d'évaluation de la taxe sur les bijoux |w(CaOODSP)9.830857 |
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| 856 | 40|qPDF|s1.01 MB|uhttps://publications.gc.ca/collections/collection_2017/fin/F32-10-1993-eng.pdf |
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