2 February 2006 Excise Interpretation 52964 - Importation of Denatured and Undenatured Alcohol

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.

Dear XXXXX:

This is in reply to your letter XXXXX and our telephone conversation XXXXX concerning the operations of your client XXXXX.

As indicated in our telephone conversation, I would like to confirm that as a licensed manufacturer under the Excise Tax Act XXXXX, your client is eligible to purchase gasoline exempt of excise tax that will be further blended with fuel additives. Your client would be responsible to remit excise tax on such blended gasoline when it has been delivered to a purchaser. Please note that gasoline that will not be further blended must be purchased on an excise tax-paid basis.

I have contacted XXXXX the XXXXX Tax Services Office to discuss this issue. He is in agreement with the above position.

If you require clarification with respect to any of the issues discussed in this letter, please call me directly at (613) 954-5899.

Yours truly,

Darren Weiner
Excise Tax Unit
Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate

2006/02/02 — RITS 57775 — Request for a Ruling on Excise Tax on Air Conditioners