00000nam 2200000zi 4500 9.894733 CaOODSP 20221107173827 m o d f cr cn||||||||| 201216s2020 oncd ob f000 0 eng d 9780660369389 CaOODSP eng rda CaOODSP n-cn--- Rv4-145/2020E-PDF Tax gap for federal excise duty on cigarettes. [Ottawa] : Canada Revenue Agency = Agence du revenu du Canada, [2020] 1 online resource (42 pages) : graphs text txt rdacontent computer c rdamedia online resource cr rdacarrier Cover title. Issued also in HTML format. Issued also in French under title: Écart fiscal lié aux droits d’accise fédéraux sur les cigarettes. Includes bibliographical references (pages 40-42). "The objective of this report is to estimate federal excise duties revenue loss from illegal production/smuggling of cigarettes (also referred in this report as the federal cigarette duty gap). In fact, illegal production/smuggling of cigarettes by unlicensed manufacturers is regarded as the main source of tax loss in relation to federal excise duties, taxes, and other specific levies in Canada"--Executive summary, page 2. Cigarettes Taxation Canada. Canada Revenue Agency, issuing body. Écart fiscal lié aux droits d'accise fédéraux sur les cigarettes. (CaOODSP)9.894734 PDF 999 KB https://publications.gc.ca/collections/collection_2021/arc-cra/Rv4-145-2020-eng.pdf HTML N/A https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/tax-canada-a-conceptual-study/federal-excise-duty-cigarettes.html