Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada.
[Addressee]
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 20th floor
320 Queen Street
Ottawa ON K1A 0L5
Case Number: 140010
November 23, 2011
Dear [Client:]
Subject:
EXCISE RULING
Imports of Approved Formulations [Excise Duty Implications of Specially Denatured Alcohol]
Thank you for your correspondence of November 4, 2011, concerning [...] ([Company A's]) name change and resultant need for a new ruling letter. The rulings that were issued on December 7, 2006 and [mm/dd/yyyy] concerned the application of section 2 of the Excise Act, 2001 ("Act") and the definition of "approved formulation" to various goods that [Company A] imports.
Rulings on the products were previously issued on December 7, 2006 (reference 81764) and [mm/dd/yyyy] (reference [#]). The rulings were based on the material safety data sheets supplied by various foreign businesses that stated the specifications of the products. You have stated that there have been no changes to those products' specifications since the rulings were issued.
You have requested another ruling because the Canada Border Services Agency (CBSA) requires the ruling letter to specify your current name in order to treat your imports as approved formulations not subject to the additional duty (equivalent to excise duty) levied on bulk and packaged spirits, under sections 21.1 and 21.2 of the Customs Tariff respectively.
Statement of Facts
Our understandings of the facts are as follows:
1. [...] [Company B] was purchased by [...] in [mm/dd/yyyy] and subsequently [Company B's] legal name was changed to [Company A]. [Company A's] Business Number (BN) is [...] (previous BN [...]).
2. [Company A] holds a registration under their BN for specially denatured alcohol (SDA) pursuant to the Act, that allows the company to purchase or import SDA grades (as recognized under the Denatured and Specially Denatured Alcohol Regulations) for sole use in its own processes.
3. The following descriptions in paragraphs # 4 to # 45, inclusive, relate to the products for which the Scientific and Engineering Directorate of the Canada Border Services Agency (previously known as the Laboratory and Scientific Services Directorate) have previously advised us qualify as "approved formulations", a term defined in section 2 of the Act.
4. [...]
5. [...]
6. [...]
7. [...]
8. [...]
9. [...]
10. [...]
11. [...]
12. [...]
13. [...]
14. [...]
15. [...]
16. [...]
17. [...]
18. [...]
19. [...]
20. [...]
21. [...]
22. [...]
23. [...]
24. [...]
25. [...]
26. [...]
27. [...]
28. [...]
29. [...]
30. [...]
31. [...]
32. [...]
33. [...]
34. [...]
35. [...]
36. [...]
37. [...]
38. [...]
39. [...]
40. [...]
41. [...].
42. [...]
43. [...]
44. [...]
45. [...]
Ruling Requested
You asked for a reissuance of the rulings that had determined the products above would qualify under the provisions of section 2 of the Excise Act, 2001. The reissuance was to meet CBSA's requirement that the ruling be in the name of [Company A].
Ruling Given
Based on the facts set out above, and on the advice previously provided by the Scientific and Engineering Directorate of the Canada Border Services Agency, we rule that the goods described in paragraphs # 4 to # 45, inclusive, are "approved formulations" under paragraph (b) of the definition of that term in section 2 of the Act.
This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Goods and Services Tax Rulings, which also applies to rulings issued under the Excise Act, 2001. We are bound by this ruling provided that none of the above issues is currently under audit, objection, or appeal, that no future changes to the Act, its regulations, or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.
For your convenience, please find enclosed a copy of GST/HST Memorandum 1.4, Goods and Services Tax Rulings.
If you require clarification with respect to any of the matters discussed in this letter, please call me directly, at (613) 954-5894, or Richard Crompton, at (613) 941-1497.
Sincerely,
Tim Krawchuk
Manager
Excise Duty Operations - Alcohol
Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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