Properties (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
legislation
|
| gptkbp:amends |
Budget_Implementation_Act,_2018
|
| gptkbp:appliesTo |
manufacturers
importers |
| gptkbp:covers |
fuel
alcoholic beverages tobacco products |
| gptkbp:effectiveDate |
April 1, 1991
|
| gptkbp:enactedBy |
gptkb:Parliament_of_Canada
|
| gptkbp:enforces |
penalties for non-compliance
|
| gptkbp:governs |
excise taxes
|
| https://www.w3.org/2000/01/rdf-schema#label |
Excise Tax Act
|
| gptkbp:impact |
government revenue
|
| gptkbp:influences |
pricing of goods
|
| gptkbp:isActiveIn |
academic research
|
| gptkbp:isAttendedBy |
Finance Act
|
| gptkbp:isChallengedBy |
court cases
business groups |
| gptkbp:isConnectedTo |
environmental policies
|
| gptkbp:isCriticizedFor |
complexity
consumer advocates high rates |
| gptkbp:isDiscussedIn |
legal literature
tax policy debates |
| gptkbp:isEvaluatedBy |
effectiveness
economic studies |
| gptkbp:isInfluencedBy |
economic conditions
|
| gptkbp:isLinkedTo |
public health initiatives
international trade agreements |
| gptkbp:isLocatedIn |
regulations
|
| gptkbp:isPartOf |
fiscal policy
federal budget planning Canadian_tax_system |
| gptkbp:isPromotedBy |
government campaigns
|
| gptkbp:isPublishedIn |
gptkb:Canada_Gazette
|
| gptkbp:isReferencedIn |
tax compliance guides
|
| gptkbp:isRelatedTo |
Provincial sales tax
|
| gptkbp:isReviewedBy |
Parliamentary committees
tax experts |
| gptkbp:isSubjectTo |
political scrutiny
court interpretations |
| gptkbp:issuedBy |
gptkb:Canada_Revenue_Agency
|
| gptkbp:isSupportedBy |
government officials
public health advocates |
| gptkbp:isUsedFor |
funding public services
|
| gptkbp:provides |
tax exemptions
tax rebates |
| gptkbp:relatedTo |
gptkb:Goods_and_Services_Tax_(GST)
Harmonized Sales Tax (HST) |
| gptkbp:requires |
record keeping
|
| gptkbp:subject |
audit_by_Canada_Revenue_Agency
|