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000
| 01654cam 2200349zi 4500 |
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| 001 | 9.877394 |
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| 003 | CaOODSP |
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| 005 | 20221107164949 |
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| 006 | m o d f |
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| 007 | cr |n||||||||| |
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| 008 | 190802e198611##onc||||#ob f000 0|eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 041 | |aeng|bfre |
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| 043 | |an-cn--- |
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| 086 | 1 |aCo52-44/1986E-PDF |
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| 245 | 00|aExcise tax : |bimpact of removal. |
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| 264 | 1|a[Ottawa] : |bCommunications Canada, |cNovember 1986. |
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| 300 | |a1 online resource (1 volume (various pagings)) |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 500 | |aDigitized edition from print [produced by Innovation, Science and Economic Development Canada]. |
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| 500 | |a"Background study." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"Books and periodicals are currently exempt from federal sales tax (FST). Exemption serves to promote easy access to information and avoids difficult administrative problems for Revenue Canada and tax payers... The Department of Communication commissioned Woods Gordon to determine what general impacts abolition would have on the book and periodical industries. The study was expected to be largely qualitative in nature"--Introduction, page i. |
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| 546 | |aIncludes executive overview in French. |
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| 692 | 07|2gccst|aSales taxes |
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| 692 | 07|2gccst|aBooks |
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| 692 | 07|2gccst|aPeriodicals |
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| 710 | 1 |aCanada. |bDepartment of Communications. |
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| 856 | 40|qPDF|s4.35 MB|uhttps://publications.gc.ca/collections/collection_2019/isde-ised/Co52/Co52-44-1986-eng.pdf |
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