Excise Act, 2001 : explanatory notes and draft regulations / published by The Honourable Martin Cauchon, P.C., M.P., Minister of National Revenue and The Honourable Jim Peterson, P.C., M.P., Secretary...: F2-129/2001E-PDF
"The legislation to which these explanatory notes relate implements a modern legislative and administrative framework for the taxation of spirits, wine and tobacco products. The legislation also implements the changes to ships' stores provisions announced by the government on September 27, 2001 and the tobacco tax increases announced on November 1, 2001. The explanatory notes describe the legislation, clause by clause, for the assistance of Members of Parliament, taxpayers and professional advisers."--Preface, p.7 of 225.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.698472&sl=0
| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | Excise Act, 2001 : explanatory notes and draft regulations / published by The Honourable Martin Cauchon, P.C., M.P., Minister of National Revenue and The Honourable Jim Peterson, P.C., M.P., Secretary of State (International Financial Institutions). |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| Note(s) | The catalogue number (F2-129/2001E) and ISBN (0-660-18691-8) for the print edition have been incorrectly copied in this electronic publication. |
| Publishing information | Ottawa - Ontario : Finance Canada December 2001. |
| Description | 225p.figs., table |
| Catalogue number |
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| Subject terms | Legislation Customs and excise Tariffs Beverage industry Tobacco industry |