Our government has reduced the business tax rate, eliminated the federal capital tax and provided an incentive for provinces to eliminate their own general capital taxes.

(76) In addition, the significant reduction in mobile termination rates throughout the Union in the recent past should now allow the elimination of additional roaming charges for incoming calls.

This government has addressed small and medium-sized businesses with respect to whether it will be reducing the general corporate tax rate, eliminating the corporate surtax, eliminating the federal capital tax.

This scheme that the minister now has announced, without any notice to anybody, cuts the CRTC from setting phone rates, eliminates competition and consumer choice, and forces rural Canadians to finance temporary discounts in urban centres.

4. If a Party reduces its applied most favoured nation customs duty rate after the entry into force of this Agreement and before the end of the transitional period, the Tariff Elimination Schedule of that Party shall apply to the reduced rates.

I. REVIEW 1. Since 1989, the Community has achieved unprecedented results in the tax sphere as part of the moves to complete the internal market by 31 December 1992: - adoption by the Council, on proposals from the Commission, of all the basic legislation abolishing customs and tax controls at internal borders as from 1 January 1993; - approximation of the rates of VAT (15% minimum standard rate from 1 January 1993) and of excise duty in the Community through the setting of common minimum rates applicable from 1 January 1993, and the abolition of the higher VAT rates; - elimination ...[+++] on 1 January 1992 of the principal forms of double taxation detrimental to cooperation between companies from different Member States; - innovative proposals relating to environmental protection: substantial tax relief for fuels of agricultural origin, introduction of a CO2 tax subject to certain conditions.