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Canada Customs and Revenue Agency (CCRA; French: Agence des douanes et du revenu du Canada, ADRC) was a department of the government of Canada and existed from November 1, 1999 until December 12, 2003. It was created from the merging of Revenue Canada with Canada Customs. [1] [2]
The GST applies nationally. 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.
Montreal-Trudeau International Airport: for CTP participants only; when travelling to the U.S. from one of the permitted airports on any Air Canada, Air Canada Express and Air Canada Rouge flight via Montreal, or travelling from the U.S. on any Air Canada, Air Canada Express and Air Canada Rouge flight to Montreal, [1] leave Canada within 24 hours.
The Old Custom House (French: Ancienne-Douane) is a building in what is now Old Montreal, which served as Montreal's first custom house. The building was completed in 1836, designed by Montreal architect John Ostell in the Palladian revival style. It is a National Historic Site of Canada. [1] It now houses the Pointe-à-Callière Museum's gift ...
The goods and services tax [1] (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST).
The cultural exemption is a concept that originated in international economic law and more specifically in bilateral and regional free trade agreements. The cultural exemption takes the form of a clause that has the effect of excluding from its scope cultural goods and services that would otherwise be covered by the commitments arising from the agreement in question. [1]
Halsbury’s Laws of Canada provides authoritative expert commentary by many of Canada's leading legal subject matter experts. They include Associate Judge Linda S. Abrams, Peter A. Downard, Professor Bruce Feldthusen, the Hon. Stephen E. Firestone, the Hon. Stephen Goudge, Alan D. Gold, the Hon. Roger T. Hughes, Ian Hull, the Rt. Hon. David Johnston, Professor Bruce MacDougall, the Hon ...
The Directorate-General of Customs and Indirect Taxes (French: Direction générale des douanes et droits indirects, DGDDI), commonly known as les douanes (Customs), is the customs service of the French Republic. It is responsible for levying indirect taxes, preventing smuggling, surveilling borders and investigating counterfeit money.