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.
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January 19, 2005
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Dear XXXXX:
Thank you for your letter XXXXX concerning the intent of XXXXX to launch various brands of XXXXX.
Based on the information provided, and previous similar occurrences, the Canada Revenue Agency has no objection to the proposed marketing of the product without the freshness and provincial codes required under the existing Memorandum of Understanding. However, you should also obtain approval from all of the other provincial tobacco tax officials to whom you sent copies of your letter.
I appreciate you advising this Division and our provincial counterparts of your company's plans to sell tobacco products in non-standard packaging. Also, I would appreciate your informing this Division of any future plans of this nature, along with details as to the number of packages involved and where they will be marketed.
Should you require further information or have any questions with respect to this letter, please do not hesitate to contact Mark Hartigan, manager, Excise Duty Operations - Tobacco, at (613) 954-5894 or myself at (613) 954-0111.
Phil McLester
Director
Excise Duties and Taxes Division
Excise and GST/HST Rulings
[i] 1. Subsection 56(1) of the Canada Transportation Act states that Part II of the Canada Transportation Act does not apply to aircraft that are used by the Canadian Armed Forces or by any other armed forces cooperating with the Canadian Armed Forces and that bear the insignia or markings of the Canadian Armed Forces or those other armed forces.
[ii] 2 Subsection 56(2) of the Canada Transportation Act states that Part II of the Canada Transportation Act does not apply to the operation of an air flight training service, aerial inspection service, aerial construction service, aerial photography service, aerial forest fire management service, aerial spraying service or any other prescribed air service.
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