ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ4 ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ:
- ˑ ˑ ˑ ˑ;
- ˑ ˑ ˑ, ˑ ˑ ˑ;
- ˑ ˑ ˑ ˑ( ˑ ˑ ˑ ˑ ˑ ˑ ˑ);
- ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ: ˑ ˑ ˑ ˑ ˑ ˑ ˑ- ˑ ˑ ˑ1970- ˑ, ˑ ˑ ˑ ˑ ˑ0 ˑ ˑ ˑ1980- ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ[1, ˑ. ˑ38-39].
ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ( ˑ), ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ. ˑ ˑ ˑ ˑ, ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ() ˑ ˑ10 ˑ ˑ ˑ( ˑ) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ( ˑ ˑ). ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ[20, ˑc.30].
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ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ[17, ˑ.701].
, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ[17, ˑ.711].
ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ[17, ˑ.712].
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ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑBarents ˑGrup ˑUSA. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ[17, ˑ.713-715]. ˑ
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ(HM ˑTreasury). ˑ ˑ ˑ ˑ ˑ ˑ ˑ(Inland ˑRevenue ˑ- ˑ) ˑ ˑ ˑ ˑ ˑ ˑ ˑ(HM ˑCustoms ˑand ˑExcise ˑ- ˑ), ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ[17, ˑ.733].
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ[17, ˑ.734].
ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ: ˑ ˑ ˑ ˑ ˑ-, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
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ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ65 ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ: ˑ ˑ ˑ; ˑ ˑ; ˑ ˑ ˑ ˑ ˑ( ˑ ˑ); ˑ ˑ ˑ ˑ( ˑ); ˑ ˑ ˑ ˑ ˑ. ˑ65 ˑ ˑ ˑ ˑ ˑ7 ˑ ˑ, ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑcall-, ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑcall-, ˑ ˑ ˑ ˑ ˑ: ˑ, ˑ- ˑ( ˑ ˑ), ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ. ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ100 ˑ. ˑ ˑ.
ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ(Canada ˑCustoms ˑand ˑRevenue ˑAgency). ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ.
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ˑ ˑ ˑ ˑ ˑ ˑ ˑ(taxpayer ˑname), ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ(SIN).
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ2 ˑ% ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ150 ˑ ˑ ˑ ˑ ˑ ˑ ˑ30 ˑ- ˑ ˑ. ˑ, ˑ ˑ ˑ ˑ- ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ: ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ
ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ5 ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ50 ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ100 ˑ ˑ- ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ250 ˑ.. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ(, ˑ, ˑ ˑ ˑ). ˑ ˑ ˑ ˑ ˑ ˑ3 ˑ ˑ8 ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ4 ˑ.
ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ, ˑ ˑ, ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ; ˑ ˑ1951. ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ.
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ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ() ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ[17, ˑ.771].
ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ- ˑ ˑ[17, ˑ.772].
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ- ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ.. ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ- ˑ ˑ(). ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ.. ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ.. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ31.12.1996. ˑ ˑ1- ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ( ˑ26). ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ.. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ- ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ( ˑ ˑ), ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
, ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ(), ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ. ˑ, ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ.
ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
1) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ2118-1 ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ1 ˑ ˑ1992. ˑ
2) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ( ˑ) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ, ˑ, ˑ ˑ, ˑ, ˑ ˑ( ˑ ˑ ˑ ˑ) ˑ ˑ ˑ ˑ.
3) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ:
- ˑ ˑ ˑ23 ˑ ˑ1998. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ;
- ˑ ˑ ˑ ˑ ˑ ˑ ˑ9 ˑ ˑ2004. ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
4) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ.
5) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
6) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ(, ˑ) ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ, ˑ- ˑ ˑ ˑ90 ˑ.
7) ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ.
8) ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ- ˑ ˑ ˑ ˑ.
ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ, ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ: ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ.
ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑѻ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ. ˑ ˑ ˑ, ˑ ˑ ˑ ˑ ˑ ˑ ˑ, ˑ ˑ ˑ ˑ. ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ ˑ.