Tax gap for federal excise duty on cigarettes.: Rv4-145/2020E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.894733&sl=0
| Department/Agency | Canada Revenue Agency, issuing body. |
|---|---|
| Title | Tax gap for federal excise duty on cigarettes. |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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). |
| Publishing information | [Ottawa] : Canada Revenue Agency = Agence du revenu du Canada, [2020] |
| Description | 1 online resource (42 pages) : graphs |
| ISBN | 9780660369389 |
| Catalogue number |
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| Subject terms | Cigarettes -- Taxation -- Canada. |
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