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  2. SECURITY BONDS.

    Rice as harvested and bagged is exempt. Rice polished or dressed is taxable because the rice as grown has been subjected to a process or treatment resulting ...

    Article : 1,733 words
  3. REGISTRATION CERTIFICATES.

    The quotation of certificates required by the Sales Tax Assessment Acts must be made in writing in respect of each importation or purchase of goods made ...

    Article : 1,212 words
  4. WATER SUPPLIES.

    Imported samples for use by travellers are subject to sales tax. The tax is payable at the time of the entry of the samples at the Customs, and ...

    Article : 1,672 words
  5. NEWSPAPERS.

    Sales tax is not payable in respect of sales to newspaper proprietors of the following goods:- Stitching wire for use in stapling ...

    Article : 454 words
  6. MATRICES FOR ADVERTISERS.

    Metal spraying consists of the application of metal cuttings to articles by means of sprays, the result of which is similar in appearance' to electroplating or spray ...

    Article : 1,173 words
  7. THE CANADIAN ACT.

    The Federal Commissioner of Taxation (Mr. R. Ewing), replying to a letter from the Perth Chamber of Commerce in reference to the procedure followed by ...

    Article : 186 words
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