Traduction de «Loi sur la taxe d'accise » (Français → Anglais) :

Each Member State shall apply either an overall minimum excise duty (specific duty plus ad valorem duty excluding VAT), the incidence of which shall be set at 57% of the retail selling price (inclusive of all taxes) and EUR 60 per 1000 cigarettes for cigarettes of the price category most in demand, or an overall minimum excise duty (inclusive of VAT), the incidence of which shall be set at 71% of the retail selling price of the price category most in demand.

That is why we think that in the future, instead of requiring a minimum incidence of excise duty exclusive of value added tax, it would be appropriate to work on the basis of a system which provides for a minimum rate of excise duty inclusive of the applicable value added tax.

Your Committee also examined 10 bills including C-4, An Act An Act to amend the Standards Council of Canada Act; C-5, An Act to amend the Bankruptcy and Insolvency Act, the Companies' Creditors Arrangement Act and the Income Tax Act; C-15, An Act to amend, enact and repeal certain laws relating to financial institutions; C-19, An Act to implement the Agreement on Internal Trade; C-36, An Act to amend the Income Tax Act, the Excise Act, the Excise Tax Act, the Office of the Superintendent of Financial Institutions Act, the Old Age Security Act and the Canada Shipping Act; ...[+++]C-37, An Act to implement an agreement between Canada and the Russian Federation, a convention between Canada and the Republic of South Africa, an agreement between Canada and the United Republic of Tanzania, an agreement between Canada and the Republic of India and a convention between Canada and Ukraine, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; C-70, An Act to amend, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts; C-82, An Act to amend certain laws relating to financial institutions; C-92, An Act to amend the Income Tax Act, the Income Tax Application Rules and another Act related to the Income Tax Act; and C-93, An Act to implement certain provisions of the budget tabled in Parliament on February 18, 1997.

Hon. Raymond Chan (for the Minister of Finance) moved: Motion No. 120 That Bill C-70, in Clause 262, be amended by (a) replacing lines 11 and 12 on page 359 with the following: ``province out of amounts received in a fiscal year under Part IX of the Excise Tax Act'' (b) replacing line 30 on page 359 with the following: ``of amounts received in a fiscal year under Part IX of the Excise Tax Act to a person'' (c) replacing line 41 on page 359 with the following: ``advance out of amounts received in a fiscal year under Part IX of the Exci ...[+++]se Tax Act'' Mr. Yvan Loubier (Saint-Hyacinthe-Bagot, BQ) moved: Motion No. 121 That Bill C-70 be amended by deleting Clause 263.

...usiness Corporations Act and to make consequential amendments to other Acts; C-13, An Act to amend the Excise Tax Act and a related Act; C-15, An Act to revise certain income tax law amendments in terms of the revised Income Tax Act and Income Tax Application Rules; C-27, An Act to amend the Income Tax Act, the Income Tax Application Rules, the Canada Pension Plan, the Canada Business Corporation Act, the Excise Tax Act, the Unemployment Insurance Act and certain related Act; C-46, An Act to establish the Department of Industry and to amend and repeal certain other Acts; C-59, An Act to amend the Income Tax Act and the Income Tax ...[+++] Application Rules; C-70, An Act to amend the Income Tax Act, the Income Tax Application Rules and related Acts; C-90, An Act to amend the Excise Tax Act and the Excise Act; C-91, An Act to continue the Federal Business Development Bank under the name Business Development Bank of Canada; C-93, An Act to amend the Cultural Property Export and Import Act, the Income Tax Act and the Tax Court of Canada Act; C-99, An Act to amend the Small Business Loans Act; C-102, An Act to amend the Customs Act and the Customs Tariff and to make related and consequential amendments to other Acts; C-103, An Act to amend the Excise Tax and the Income Tax Act; C-105, An Act to implement a convention between Canada and the Republic of Latvia, a convention between Canada and the Republic of Estonia, a convention between Canada and the Republic of Trinidad and Tobago and a protocol between Canada and the Republic of Hungary, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; S-2, An Act to implement a convention between Canada and the Republic of Hungary, an agreement between Canada and the Federal Republic of Nigeria, an agreement between Canada and the Republic of Zimbabwe, a convention between Canada and the Argentine Republic and a protocol between Canada and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to income taxes and to make related amendments to other Acts; S-9 An Act to amend the Canada-United States Tax Convention Act, 1984; and Regulations proposed to the Export Development Act. ...

Also as part of the government's efforts to meet its deficit reduction targets, the budget of February 17, 1995 proposed to increase the rate of excise tax on leaded and unleaded gasoline and aviation gasoline by 1.5 cents per litre (1635 ) To give legislative effect to the proposals Bill C-90 contains amendments to the Excise Tax Act that will increase the excise tax on leaded gas and aviation gasoline from 9.5 cents per litre to 11.0 cents per litre and the excise tax on unleaded gasoline and aviation gasoline from 8.5 cents to 10 cents per litre.