Excise Act Review A Proposal for a Revised Framework for the Taxation of Alcohol and Tobacco Products Table of Contents Part I: Introduction.
Part II: Scope of the Review and Criteria for a Revised Excise Framework. Part III: Production Levy Versus Sales Levy.
Part IV: Proposal for a Revised Excise Framework - Imposition and Control Structures. Part V: Proposal for a Revised Excise
Framework - Administration and Compliance.
Part VI: Proposal for a Revised Excise Framework - Revenue Canada Administration. Part VII: Summary and Conclusions.
Part VIII: Process. Technical Annexes Annex I: Excise Duty on Spirits .
Annex II: Excise Duty on Beer.
Annex III: Excise Duty on Wine.
Annex IV: Industrial or Non-Beverage Use of Spirits, Wine or Beer.
Annex V: The Design of the Excise Duty on Tobacco. |