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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

Publication information
Department/Agency
  • Canada Revenue Agency, issuing body.
TitleTax gap for federal excise duty on cigarettes.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
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]
Description1 online resource (42 pages) : graphs
ISBN9780660369389
Catalogue number
  • Rv4-145/2020E-PDF
Subject terms
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