Collection search - AUTOMOBILE REPLACEMENT PARTS PURCHASED BY ; CANADIAN AUTOMOBILE COMPANIES FROM ; INDEPENDENT CANADIAN MANUFACTURERS USING ; TOOLS & DIES OF AUTOMOBILE COMPANIES PROPER BASIS FOR COMPUTING SALES TAX IN THE CASE OF SPARE PARTS ACQUIRED FROM SUPPLIERS BY THE PRINCIPAL CANADIAN MANUFACTURERS OF AUTOMOBILES. THE SPARE PARTS ARE PURCHASED FROM SUPPLIERS WHO MANUFACTURE THE PARTS BY THE AUTOMOBILE COMPANIES & ARE RESOLD TO DEALERS IN AUTOMOBILES WHETHER THE SALES TAX SHOULD CONTINUE TO BE COMPUTED ON THE PRICE PAID BY THE AUTO COMPANIES TO THE SUPPLIERS OR ON THE PRICE CHARGED BY THE AUTO COMPANIES TO THEIR DEALERS. REVIEW OF THE SIX CLASSES OF TRANSACTIONS TO DETERMINE WHETHER THE AUTO COMPANY IS THE MANUFACTURER OR PRODUCER UNDER THE EXCISE TAX ACT. STATUTE: EXCISE TAX ACT S2(1)(a)(ii), S30(1) & (2) EXCISE TAX ACT S2(1)(a)(ii), S30(1) & (2)
-
Record information – Brief AUTOMOBILE REPLACEMENT PARTS PURCHASED BY ; CANADIAN AUTOMOBILE COMPANIES FROM ; INDEPENDENT CANADIAN MANUFACTURERS USING ; TOOLS & DIES OF AUTOMOBILE COMPANIES PROPER BASIS FOR COMPUTING SALES TAX IN THE CASE OF SPARE PARTS ACQUIRED FROM SUPPLIERS BY THE PRINCIPAL CANADIAN MANUFACTURERS OF AUTOMOBILES. THE SPARE PARTS ARE PURCHASED FROM SUPPLIERS WHO MANUFACTURE THE PARTS BY THE AUTOMOBILE COMPANIES & ARE RESOLD TO DEALERS IN AUTOMOBILES WHETHER THE SALES TAX SHOULD CONTINUE TO BE COMPUTED ON THE PRICE PAID BY THE AUTO COMPANIES TO THE SUPPLIERS OR ON THE PRICE CHARGED BY THE AUTO COMPANIES TO THEIR DEALERS. REVIEW OF THE SIX CLASSES OF TRANSACTIONS TO DETERMINE WHETHER THE AUTO COMPANY IS THE MANUFACTURER OR PRODUCER UNDER THE EXCISE TAX ACT. STATUTE: EXCISE TAX ACT S2(1)(a)(ii), S30(1) & (2) EXCISE TAX ACT S2(1)(a)(ii), S30(1) & (2)
Hierarchical level:File (Accession level)Date:1955/06/28-1955/09/22Reference:RG13, Box number: 37, Microfilm reel number: T-17322, File number: HQDOJ-9-173229, File part: 1File no. (creator):HQDOJ-9-173229BAN no.:2000-01084-9Type of material:Textual materialFound in:Archives / Collections and FondsItem ID number:4497271Context of this record: -
Record information – Details Date(s):1955/06/28-1955/09/22Place of creation:CanadaLanguage of material:EnglishFinding aid no.:Container note(s):Source:GovernmentFormer archival reference no.: -
Ordering and viewing options Conditions of access:You can order materials in advance to be ready for you when you visit. You will need a user card to do this.
Cannot visit us on site? You can purchase a copy to be sent to you. Some restrictions may apply.