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.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
XXXXX
Case Number: 117250
Attention: XXXXX
August 31, 2009
Dear Ms. XXXXX:
Subject:
_Excise Interpretation
Prescribed tobacco products of a brand
Thank you for your letter of XXXXX, concerning your client's application for prescribed tobacco products of a brand. Your client, XXXXX, has made requests for additions to the prescribed tobacco products of a brand set out in Stamping and Marking of Tobacco Product Regulations and the prescribed tobacco products of a brand set out in the Regulations Relieving Special Duty on Certain Tobacco Products. The Canada Revenue Agency (CRA) has received requests from XXXXX dated XXXXX; XXXXX; XXXXX and XXXXX.
A tobacco licensee may request additions to the prescribed tobacco products of a brand set out in the Stamping and Marking of Tobacco Product Regulations and the prescribed tobacco products of a brand set out in the Regulations Relieving Special Duty on Certain Tobacco Products. These regulations have the force of law. The requests for additions involve amendments to the above-named regulations. Any changes or additions to regulations must follow a required regulatory process.
The regulatory process requires a thorough review by the CRA to determine suitability, i.e. whether the request has been submitted previously and whether the requestor has the appropriate licences. As part of the regulatory review process, the CRA drafts the proposed amendment, monitors its progress, responds to issues raised and prepares the final amendment submission.
The regulatory process also requires additional reviews by the Department of Justice, Privy Council Office, Minister of National Revenue, Treasury Board Secretariat and Treasury Board. As well, a pre-publication phase in the Canada Gazette allows various interest groups and individuals, and Canadians in general, a final opportunity to review and comment on a regulatory proposal at the last stages of the regulation making process. The final stage is approval by the Governor General in Council. Additional information about the regulatory process is available at www.regulation.gc.ca.
A regulatory process is currently underway to propose amendments to the above-named regulations. Please be assured that CRA is working diligently on the proposal and its advancement through the regulatory process.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Goods and Services Tax Rulings, do not bind the CRA with respect to a particular situation. Future changes to the Excise Act, 2001, regulations, or our interpretative policy could affect this interpretation.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-941-2664.
Yours truly,
Suzanne Leclaire
Manager
Excise Duty Operations - Tobacco Unit
Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate
cc: XXXXX.
XXXXX
Enc.: GST/HST Memorandum 1.4, Goods and Services Tax Rulings
UNCLASSIFIED
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