My question is regarding Khums payment on Fragrances.

This is a 3 part question.

1) Do I have to pay khums on fragrances that I purchased throughout the year and still have remaining at the end of the year.

2) if 1 is true, what is the khums rate? Is it the same rate of 20%. I read someplace that it was 1/3 of 20 so wanted to confirm.

3) if 1 is true, is khums to be paid on the price I purchased on including tax I paid to the Canadian government, or the price without tax? Or resale price?

Anything which you have purchased for your use even though you have not used it completely but it has lost the market value ( anyone would buy it from you and the shop keeper would not take it back from you) there is no khums on it and it would be considered as your expense. There is no Khums on one's genuine expense.