TERMIUM Plus®

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SALES TAX SYSTEM [1 record]

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Record 1 1994-01-17

English

Subject field(s)
  • Taxation
CONT

These changes began with the major reforms of the income and sales tax systems, and continued with adjustments made to the taxation of manufacturing and processing and research and development (R&D) in the February 1992 budget and the December 1992 Economic and Fiscal Statement.

French

Domaine(s)
  • Fiscalité
CONT

Les réformes en profondeur apportées à la fiscalité directe et au régime de taxe de vente ont été suivies d'aménagement des règles fiscales applicables aux activités de fabrication et de transformation ainsi qu'à la recherche-développement (R-D) dans le budget de février 1992 et dans l'Exposé économique et financer de décembre 1992.

Spanish

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