| 词条 | Canadian content value |
| 释义 |
}} IRB Canadian content value (CCV) is the percentage of the selling price of a product or service which represents Canadian labour and materials and is potentially eligible as an offset against a Canadian Industrial Regional Benefits (IRB) obligation with the Government of Canada.[1] Canadian content value is measured in Canadian dollars and is calculated by an IRB contractor. Calculating CCVIndustry Canada recommends two methods for calculating Canadian content value, depending on whether the selling price of the product or service can be substantiated:[2] the net selling price method and the cost aggregate method. Net Selling Price MethodIf the selling price of a product or service can be substantiated, a Canadian Industrial Regional Benefits (IRB) contractor may use the net selling price method. This is calculated as the total selling price of the product minus any customs duties; excise taxes; GST, HST and all provincial sales taxes; and any costs associated with ineligible business activities, such as the value of goods imported into Canada. Cost Aggregate MethodThe cost aggregate method must be used if the selling price of a product or service cannot be substantiated. In this method, an IRB contractor aggregates the costs of parts and materials produced in Canada; Canadian transportation costs; Canadian labour costs; Canadian real estate costs; Canadian insurance costs; and several other eligible expenses. References1. ^Industrial Regional Benefits Glossary 2. ^Industrial Regional Benefits Model Contract Clause 4.0 External links
1 : Economy of Canada |
| 随便看 |
|
开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。