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| 01890cam 2200349zi 4500 |
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| 001 | 9.894733 |
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| 003 | CaOODSP |
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| 005 | 20221107173827 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 201216s2020 oncd ob f000 0 eng d |
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| 020 | |a9780660369389 |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv4-145/2020E-PDF |
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| 245 | 00|aTax gap for federal excise duty on cigarettes. |
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| 264 | 1|a[Ottawa] : |bCanada Revenue Agency = Agence du revenu du Canada, |c[2020] |
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| 300 | |a1 online resource (42 pages) : |bgraphs |
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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 | |aCover title. |
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| 500 | |aIssued also in HTML format. |
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| 500 | |aIssued also in French under title: Écart fiscal lié aux droits d’accise fédéraux sur les cigarettes. |
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| 504 | |aIncludes bibliographical references (pages 40-42). |
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| 520 | |a"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. |
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| 650 | 0|aCigarettes|xTaxation|zCanada. |
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| 710 | 2 |aCanada Revenue Agency, |eissuing body. |
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| 775 | 08|tÉcart fiscal lié aux droits d'accise fédéraux sur les cigarettes.|w(CaOODSP)9.894734 |
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| 856 | 40|qPDF|s999 KB|uhttps://publications.gc.ca/collections/collection_2021/arc-cra/Rv4-145-2020-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/tax-canada-a-conceptual-study/federal-excise-duty-cigarettes.html |
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