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FRAIS EMBARQUEMENT [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-06-25

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
  • Transport of Goods
CONT

The legislation is clear and unambiguous in providing that the costs of the shipping and loading charges incurred in respect of transporting the goods directly from the place within the country of export to Canada are to be deducted from the value for duty of the imported goods to the extent that such charges were included in the price paid or payable for the goods.

Key term(s)
  • loading charge
  • loading fee
  • laoding expenses

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
  • Transport de marchandises
CONT

L'appelant n'a pas réussi à prouver, comme il lui incombait de le faire, que le montant réclamé pour le transport représente les frais de chargement, de déchargement, de manutention, les coûts d'assurance et d'autres frais relatifs au transport des marchandises, conformément au sous-alinéa 48(5)b)(i) de la Loi sur les douanes.

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
  • Transporte de mercancías
CONT

Franco al costado del buque: [el] comprador paga el transporte desde el puerto convenido, gastos de carga y descarga, seguros, trámites, licencias y derechos de importación.

Save record 1

Record 2 2001-07-31

English

Subject field(s)
  • Statutes and Regulations (Air Transport)
CONT

The concept is clear: whether he charges everything on the landing tax, for parking or for the boarding tax, in the end the cost is always transferred to the passenger.

French

Domaine(s)
  • Réglementation et législation (Transp. aérien)
CONT

La taxe d'embarquement est obligatoire dans tous les aéroports, tant sur les lignes domestiques qu'internationales. Elle n'est jamais comprise dans le prix des billets d'avion.

OBS

Différentes taxes peuvent être perçues suivant le pays et la réglementation en vigueur. Au Canada, la seule taxe imposée est la taxe canadienne sur le transport aérien (Canadian Air Transportation Tax).

Spanish

Save record 2

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