Traduction de «remission tax » (Anglais → Français) :

35. Where the subsidy in relation to any subsidized goods is contingent on the export of the goods and is in the form of an exemption from or remission, refund or drawback equal to an amount greater than the duties or taxes levied on the production, purchase, distribution, transportation, sale, export or import of the goods, the amount of subsidy shall be determined by deducting the amount of duties or taxes levied on or in respect of the exported goods, or the amount of duties or taxes that would have been levied on or in respect of ...[+++]the goods if they had not been exported, from the amount of the exemption, remission, refund or drawback that was granted in connection with the goods, and dividing the result by the quantity of goods, in relation to which the exemption, remission, refund or drawback was granted, that were exported during the period for which the duties or taxes were exempted, remitted, refunded or drawn back.

35.01 (1) Where the subsidy in relation to any subsidized goods is contingent on the export of the goods and is in the form of an exemption from or remission, refund or drawback equal to an amount greater than the duties or taxes levied on goods consumed in the production of the exported goods, the amount of subsidy shall be determined by deducting the amount of duties or taxes levied on or in respect of the consumed goods from the amount of the exemption, remission, refund or drawback that was granted in connection with the consumed ...[+++]goods, and dividing the result by the quantity of goods, in relation to which the exemption, remission, refund or drawback was granted, that were exported during the period for which the duties or taxes were exempted, remitted, refunded or drawn back.

His Excellency the Governor General in Council, considering that it is in the public interest to make the annexed remission order, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17 of the Financial Administration Act, to revoke the Foreign Organizations Remission Order, C.R.C., c. 766, and to make the annexed Order respecting the remission of customs duty, excise tax and sales tax on goods imported for meetings in Canada of foreign organizations, in substitut ...[+++]ion therefor.

The Committee considered the following Statutory Instruments without comment: SI/2000-83 — Order Amending Certain Orders Made under the Financial Administration Act, 2000-2 SI/2001-23 — Order Respecting the Remission of Interest Payments Owing to the Government of Canada on Loans Made to the Republic of Cameroon, the Republic of Madagascar and the Republic of Zambia SI/2001-28 — Secretariat of the Convention on Biological Diversity Remission Order (Part IX of the Excise Tax Act) SI/2001-30 — Order Repealing Certain Remission Orders Made under the Financial Administration Act (2000-2) SI/2001-31 — Order Repealing Certain Remission Orders ...[+++]Made under the Financial Administration Act (2000-3) SI/2001-93 — Government of Jamaica Remission Order SI/2001-101 — Order Respecting the Withdrawal from Disposal of Certain Lands in Nunavut (National Park — Bathurst Island, Nunavut) SI/2001-108 — Order Respecting the Withdrawal from Disposal of Certain Lands in the Northwest Territories (Salt River First Nation, N.W.T).

importations of official publications issued under the authority of the country or territory of export, international institutions, regional or local authorities and bodies under public law established in the country or territory of export, and printed matter distributed on the occasion of elections to the European Parliament or on the occasion of national elections in the country in which the printed matter originates by foreign political organisations officially recognised as such in the Member States, in so far as such publications and printed matter have been subject to tax in the country or territory of export and have not benefited from remission of tax on ...[+++] export.

However, since the question of the place of taxation - in particular for supplies of goods - can be addressed only in the light of the answers which will emerge as the debate progresses, at this stage we propose basing ourselves on the idea that there are two aspects to the objective in view: to make transactions subject to tax without the remission of tax/charging of tax mechanism and without deferral or suspension of tax, and to avoid, as far as possible, the constraints under which traders operate today.