TAILIEUCHUNG - MEMORANDUM D17-1-10: In Brief

The EFS data also include information on method-of-payment. Purchases are identified as having been made with cash (this category also includes spending with a debit card), or having been made with a credit card. This makes it possible to distinguish the way that households spend out of current versus future income during the pay period. We lay the groundwork for our analysis with some simple descriptive statistics. Table 1 verifies that household characteristics are orthogonal to distance from payday, showing that sample means of household characteristics change very little with distance from payday. Thus, although we include demographics in our regressions to check whether these variables affect expenditure. | 1 1 Canada Border Agence des services Services Agency frontaliers du Canada Ottawa November 28 2012 MEMORANDUM D17-1-10 In Brief CODING OF CUSTOMS ACCOUNTING DOCUMENTS This memorandum has been revised to reflect the creation of the Canada Border Services Agency on December 12 2003. Additional revisions include the implementation free trade agreements revisions to the GST and updates to B3 examples with the changes specified as follows 1. The implementation of the following free trade agreements a Bill C-2 Canada and the States of the European Free Trade Association Iceland Liechtenstein Norway and Switzerland Free Trade Agreement on January 29 2009 CEFTA b Bill C-24 Canada-Peru Free Trade Agreement CPFTA on August 1 2009 c Bill C-2 Canada-Colombia Free Agreement CCOFTA on August 15 2011. 2. The revised rate of GST to show as 5 . 3. The elimination of excise tax on clocks. 4. Many of the B3 examples have been changed to reflect the new classification provisions. 5. In Appendix B the B3 examples for tobacco products have been amended with new coding instructions. 6. The excise tax on tobacco products has been eliminated and replaced by excise duty. 7. The heavy vehicle weight tax has been replaced by the fuel-inefficient vehicle tax which applies to automobiles including station wagons vans and sport utility vehicles designed primarily for use as passenger vehicles. 8. In Appendix H the lists have been updated. 9. Tariff treatment codes 22 23 and 24 will be used for goods entitled to the CEFTA Tariff Iceland Norway Switzerland and Liechtenstein . 10. Tariff treatment code 25 will be used for goods entitled to the CPFTA Peru . 11. Tariff treatment code 26 will be used for goods entitled to the CCOFTA Colombia . Printed in Canada Canada 1 1 Canada Border Agence des services Services Agency frontaliers du Canada Ottawa November 28 2012 MEMORANDUM D17-1-10 CODING OF CUSTOMS ACCOUNTING DOCUMENTS This memorandum describes various forms of accounting documentation and gives

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