Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
XXXXX
XXXXX
XXXXX
XXXXX
XXXXX
XXXXX
Case Number
106558
July 25, 2008
Dear XXXXX:
I am replying to your letter of XXXXX a copy of which was forwarded to me by XXXXX, regarding the paper burden involved in certain excise and income tax filings. I will attempt to address the concerns you have raised and clarify for you our system of processing claims.
In your first comment regarding the concerns of xxxxx, you mention that with the 2007 Excise Tax Act changes, the filing of federal excise tax refunds has become more of a burden. The intent of the changes last year was, however, to provide for an alternate method for end-users to claim refunds, thus ensuring that diesel fuel used as ships' stores was not taxed. Previously, only licensed fuel producers were entitled to file refund claims, and not end-users.
To file for a refund, it is necessary to file a completed N15E form (Application for Refund/Deduction of Excise Taxes) which when received by the Summerside Taxation Centre, all relevant information is entered in their computer system. The excise tax auditor would then be able to access this information when required.
You also indicated that xxxxx would submit the invoice copies with their claim. Please be advised that the N15E form specifically states that applicants are not to submit documents with their claim. When the excise tax auditor is assigned a claim to verify, a request for the supporting documents from the claimant may be made at that time.
An end-user may also continue to purchase diesel fuel on an excise tax-exempt basis, at the time of purchase, if they are able to certify that the diesel fuel is for use as ships' stores, by completing forms K36A and K36B at the time of delivery.
If xxxxx would like to discuss the matter further with respect to XXXXX refund claims, please have them contact:
XXXXX
XXXXX
Compliance Programs Branch
Canada Revenue Agency
112 Kent Street, 8th Floor
Ottawa ON K1A 0L5
XXXXX
In XXXXX, you refer to the requirement by all corporations to complete the General Index of Financial Information (GIFI) Form to be filed with their T2 returns. The reason for this requirement is to increase our efficiency by collecting financial statement information in a standardized format.
I hope these explanations satisfy your concerns. Should you wish to discuss these matters further, please contact Mr. Duncan Jones, Manager, Excise Taxes and Other Levies, at (613) 957-8154.
Sincerely,
XXXXX
XXXXX
XXXXX
UNCLASSIFIED
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