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.
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publications.gc.ca/pub?id=9.830829&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | Jewellery tax evaluation report . |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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." |
| Information sur la publication | Ottawa : Dept. of Finance, 1993. |
| Description | i, 16 p. |
| Numéro de catalogue |
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| Descripteurs | Taxes Jewellery |
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