Statute
Section 212 — Excise Tax Act: Imposition of goods and services tax
Text of the provision Official document
Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada tax on the goods calculated at the rate of 5% on the value of the goods.
Official source: laws-lois.justice.gc.ca
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