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______________________________________________________________________________<strong>Stewart</strong> <strong>McKelvey</strong>Doing Business in Atlantic Canada• Duty Drawbacks and Deferral ProgramThe Canadian government has arranged for the return of custom duty paid when the goods are imported ifthey are later exported or used for certain domestic manufacturing. To qualify for a drawback, you mustshow that the goods were later exported, destroyed under Customs supervision, discovered to be obsoleteor surplus, used as ship's stores or used in the assembly, manufacture, or attachment to goods that werelater exported or consumed in Canada. These duties are now recovered as an input tax credit. The DutyDeferral Program provides up-front relief of custom duties, anti-dumping and countervail duties, surtaxes,certain excise taxes and in some instances the harmonized sales tax. This program saves money byreducing the cost of production for goods destined for export from Canada.• Canadian Film or Video Production Tax CreditThe Canadian Film or Video Production Tax Credit (“CPTC”) is a fully refundable tax credit for films andvideos produced and owned by Canadian corporations. Under the CPTC program, the Canadian Audio-Visual Certification Office (“CAVCO”) performs two distinct functions: 1) Canadian content certification, and2) estimation of the eligible expenses of production. In order for a production to qualify as Canadian contentfor tax credit purposes through CAVCO, the production must meet specific criteria for key creative personneland production costs, which are outlined in their guidelines. The CPTC is available at a rate of 25% ofeligible salaries and wages. Eligible salaries and wages qualifying for the tax credit may not exceed 60% ofthe cost of the production, net of assistance, as certified by the Minister of Canadian Heritage. Therefore,the tax credit could provide a refund of up to 15% of the cost of production, net of assistance.For further information, call 1-888-433-2200 or visit http://www.cra-arc.gc.ca/E/pub/tg/rc4164/rc4164-06e.pdfPage 101
OUR OFFICE ADDRESSESNEW BRUNSWICKFREDERICTONSuite 600, Frederick Square77 Westmorland StreetPO Box 730, Fredericton, NB E3B 5B4Tel 506.458.1970 Fax 506.444.8974E-mail fredericton@smss.com•MONCTONSuite 601, Blue Cross Centre644 Main StreetPO Box 28051, Moncton, NB E1C 9N4Tel 506.853.1970 Fax 506.858.8454E-mail moncton@smss.com•NEWFOUNDLAND & LABRADORST. JOHN’SSuite 1100, Cabot Place100 New Gower StreetPO Box 5038, St. John’s, NL A1C 5V3Tel 709.722.4270 Fax 709.722.4565E-mail st-johns@smss.comNOVA SCOTIAHALIFAXSuite 900, Purdy’s Wharf Tower One1959 Upper Water StreetPO Box 997, Halifax, NS B3J 2X2Tel 902.420.3200 Fax 902.420.1417E-mail halifax@smss.comSAINT JOHNSuite 1000, Brunswick House44 Chipman HillPO Box 7289, Postal Station ASaint John, NB E2L 4S6Tel 506.632.1970 Fax 506.652.1989E-mail saint-john@smss.com•PRINCE EDWARD ISLANDCHARLOTTETOWN65 Grafton StreetPO Box 2140, Charlottetown, PE C1A 8B9Tel 902.892.2485 Fax 902.566.5283E-mail charlottetown@smss.com•
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DOING BUSINESS IN ATLANTIC CANADA
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Stewart McKelveyDoing Business in A
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Packaging and Labelling Requirement
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CHAPTER 1INTRODUCTION
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CHAPTER 2FORMS OF BUSINESS ORGANIZA
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CHAPTER 7PROPERTY LAW
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CHAPTER 11PRIVACY LAW
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Page 87 and 88: CHAPTER 13ENVIRONMENTAL LAW
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Page 101 and 102: CHAPTER 15ABORIGINAL LAW
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Page 107 and 108: CHAPTER 16MUNICIPAL LAW
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