9 May 2005 Excise Interpretation 60262 - Excise Tax Rates on Jewellery, etc.

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:

Thank you for your letter XXXXX concerning the application of the excise taxes to the operations of XXXXX. In your correspondence, you are requesting confirmation of ruling XXXXX given by the Canada Revenue Agency (CRA) to your client XXXXX. Specifically, you would like to confirm that jet fuel purchases by XXXXX for a domestic leg of an international flight can be sold for use as Ships' Stores.

The CRA would like to confirm ruling XXXXX given to XXXXX. Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met:

•   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and

•   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage.

XXXXX is eligible to file for a refund using form N15 Application for Refund/Deduction of Excise Taxes to recover the excise taxes paid on the jet fuel sales to XXXXX for use as Ships' Stores. A refund application must be made within two years from the date fuel is sold to XXXXX.

We trust this addresses your letter. Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 954-6718.

Yours truly,

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

2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol