Jewellery tax evaluation report .: F32-10/1993E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.830829&sl=0
| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | Jewellery tax evaluation report . |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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." |
| Publishing information | Ottawa : Dept. of Finance, 1993. |
| Description | i, 16 p. |
| Catalogue number |
|
| Subject terms | Taxes Jewellery |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.- Date modified: