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ALCOHOL TOBACCO TAX [1 record]

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Record 1 1995-04-18

English

Subject field(s)
  • Taxation
  • Public Sector Budgeting
CONT

Revenue Canada is responsible for administering Canadian tax policy, trade and border policies. It collects federal income tax; personal income tax on behalf of all provinces except Alberta, Ontario and Québec; the Goods and Services Tax (GST) in all provinces except Quebec; commodity taxes, alcohol and tobacco taxes at the border on behalf of certain provinces; employee and employer contributions under the Canada Pension Plan; and employee and employer premiums for Unemployment Insurance.

French

Domaine(s)
  • Fiscalité
  • Budget des collectivités publiques
CONT

Revenu Canada administre la politique fiscale, la politique commerciale et la politique de sécurité frontalière. Il perçoit l'impôt sur le revenu fédéral, l'impôt sur le revenu des sociétés au nom de toutes les provinces, sauf l'Alberta, l'Ontario et le Québec, la taxe sur les produits et services (TPS) dans toutes les provinces, sauf le Québec, les taxes à la consommation, les taxes à l'importation et les taxes d'accise, les taxes provinciales de vente et les taxes sur le tabac et l'alcool aux frontières pour certaines provinces, les cotisations que versent les employés et l'employeur au Régime de pensions du Canada, ainsi que les primes que versent les employés et l'employeur au titre de l'assurance-chômage.

Spanish

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