translate English to French: Excise Tax Act Clause 89 Excise tax on jewellery ETA Schedule I, Sections 5, 5.1 and 5.2 Existing sections 5, 5.1 and 5.2 of Schedule I to the Excise Tax Act set out the rates of excise tax that are applicable to, respectively, clocks, articles made of semi-precious stones and articles commonly known as jewellery (whether real or imitation), that are manufactured and sold in, or imported into, Canada.
5, 5.1 et 5.2 Les articles 5, 5.1 et 5.2 de l’annexe I de la Loi sur la taxe d’accise établissent le taux de la taxe d’accise applicable aux articles suivants qui sont fabriqués et vendus au Canada ou importés : horloges (art. 5); articles faits de pierres semi-précieuses (art.