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, 20th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
Case Number: 119039
Attention:XXXXX
November 4, 2009
Dear XXXXX:
Subject:
GST/HST RULING
Refunds under the Excise Tax Act
Thank you for your letter of XXXXX, which was forwarded to us on XXXXX, concerning the application of excise tax on gasoline product lost due to a leak.
All legislative references are to the Excise Tax Act (ETA) and the regulations there under, unless otherwise specified.
Statement of Facts
We understand that the gasoline product was lost due to a leak in the underground storage tank.
Ruling Requested
You would like to know the reason why the excise tax on the lost gasoline product cannot be refunded.
Ruling Given
No provisions exist in the ETA that would allow for a refund of excise tax under the circumstances described.
The ETA does provide for refunds of excise tax under certain circumstances. For those that do not hold a licence under the ETA refunds can be allowed for:
• Goods Exported.
• A vendor who sells fuel for use as Ships' Stores.
• A vendor who sells diesel fuel exclusively as heating oil.
• An end-user who purchases diesel fuel and uses it as heating oil.
• An end-user who purchases diesel fuel and uses the diesel to generate electricity, except where the electricity so generated is primarily used in the operation of a vehicle.
• End-user who purchases and uses fuel for use as Ships' Stores.
This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. We are bound by this ruling provided that none of the above issues are currently under audit, objection, or appeal, that no future changes to the ETA, regulations or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-957-4138. Should you have additional questions on the interpretation and application of GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
Nathalie Robitaille
Excise Taxes and Other Levies Unit
Excise Duties and Taxes Division Division
Excise and GST/HST Rulings Directorate
2009/10/02 - RITS 116671 - Activities of a Tobacco Licensee
UNCLASSIFIED
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