Indirect taxes, which are levied on transactions and commodities, include, for example, sales tax, value-added tax and excise taxes.

The exemption, remission or deferral of prior-stage cumulative indirect taxes on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported product ...[+++]s even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) .

Cost-recovery fees charged to businesses should not be greater than the direct cost of providing the services rendered as provided for under government policy. Other fees and charges that may be designated to recover indirect service costs and/or excess economic rents really are taxes and should be administered separately from direct cost-recovery fees.

While underlying inflation is relatively subdued, the bank expects that high energy prices and changes in provincial indirect taxes will keep total CPI inflation above 3 per cent in the short term.

Nevertheless, if a penalisation of cross-border mobility is to be avoided some aspects of occupational pension schemes should receive some attention at the Community level as potential obstacles to labour mobility: Long vesting and waiting periods can hinder labour mobility because they make the level of retirement income contingent on long uninterrupted employment periods with the same employer; migrant workers must have a right to leave pension rights in a previous pension scheme where these rights should be protected against erosion through inflation; transfer values representing acquired pension rights should be calculated in a fai ...[+++]r manner; and, finally, double taxation, especially as a result of taxes on transfer values should be avoided.

As SkyDome's principal tenant, our lease indirectly pays a substantial proportion of the stadium's municipal property taxes.