Traduction de «taxe sur les marchandises » (Français → Anglais) :

non-excisable goods

Commodity Tax Development

Goods Tax Act

Fall while boarding or alighting from goods vehicle

agree that import duties be charged on the whole consignment on the basis of the tariff classification of the goods which are subject to the highest rate of import duty

ship sailing with the sole purpose of selling duty-free / tax-free goods

dispatcher of freight | freight dispatching officer | freight dispatching operator | freight transport dispatcher

dangerous goods safety guide | hazardous goods safety adviser | dangerous goods safety adviser | dangerous goods transport person

check delivery on receipt | examine deliveries on receipt | check deliveries on receipt | check deliveries with receipt

| Community transit and transit under TIR carnets: procedure allowing the movement of third-country goods free of duties and charges between two points of Community territory or between different parties to the TIR (Transports Internationaux Routiers) Convention.Inward processing: customs procedure allowing third-country products to be imported without import duty and re-exported after processing.Customs warehousing: customs procedure allowing third-country goods to be stored without import duty.Simplified procedures: procedures allowing goods to be declared without all the statements or documents necessary and/or without needing to pres ...[+++]ent the goods at the customs office.

(b) where the tax-paid goods are used goods, the goods shall be deemed, for the purposes of section 176, to be used tangible personal property supplied in Canada by way of sale on January 1, 1991 to the person in respect of which tax was not payable by the person and to have been acquired for the purpose of supply in the course of commercial activities of the person for consideration paid on that day equal to 50% of the amount at which the goods would be required to be valued on that date for the purpose of computing the person’s income from a business for the purposes of the Income Tax Act.

(3) The ownership of goods in a duty free shop may be transferred to a person having a licence in respect of another duty free shop, on condition that the goods are dealt with in accordance with any law relating to customs and excise, and, in the case of intoxicating liquor, in accordance with section 15.

Basically, the two agreements prohibit the charging of fees and various taxes for goods traded between the two nations, fees and taxes for goods consumed within either one of these two countries.