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247 Rent Contract. 248 Revenue / Inland ... 258.7 Stamp Duty Reimbursement Fees. 259 Stamp Statute. ... Alberta, 1906-1910 - Revenue stamps of Canada; British ...
In Canada, legislation dictates the method by which stumpage fees are calculated according to market conditions. Each Canadian province has its own calculation method based on market-based benchmark prices. Long-term agreements are reached regarding the management and harvesting performed on each province's crown land.
A rental agreement or lease may include a "rent review" clause which makes provision for the rental amount to be increased, the process for the landlord to provide notice of a rent increase and the options available to the tenant regarding acceptance or rejection of the proposed increase. [3]
Stamp duty is a tax that is ... the fee was introduced by Legislative Decree 4755 Official Gazette Α΄164/15.5.1930 which was replaced by P.D. 28.7.1931/1931, also ...
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In 1862, Vancouver Island adopted decimal currency and sold the stamp for 5 cents, before issuing its own 5 and 10 cent stamps in September 1865. Meanwhile, British Columbia had increased the postal rate to 3 pence but continued to use the unified stamp. In November 1865, British Columbia issued its own stamps and the unified stamp became invalid.
British Columbia Hydro and Power Authority, the SCC declared that a government levy would be in pith and substance a tax if it was "unconnected to any form of a regulatory scheme." [5] The test for a regulatory fee set out in Westbank requires: a complete, complex and detailed code of regulation;
The HST includes the provincial portion of the sales tax but is administered by the Canada Revenue Agency (CRA) and is applied under the same legislation as the GST. The HST is in effect in Ontario , New Brunswick , Newfoundland and Labrador , Nova Scotia and Prince Edward Island .
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