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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Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5XXXXX
XXXXX
XXXXXXXXXX
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Case Number: RITS 57775February 2, 2006
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Subject:
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EXCISE RULING
Request for a Ruling on Excise Tax on Air Conditioners
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Dear XXXXX:
This correspondence is further to our telephone conversation XXXXX. We received your request for a ruling on the application of excise tax on certain air conditioners from our XXXXX office XXXXX. All legislative references are to the Excise Tax Act and the regulations therein, unless otherwise specified.
Statement of Facts
We understand that XXXXX installs certain models of air conditioning units in off road equipment and farm related machinery including big trucks, loaders, excavators and tractors. Specifically, you have indicated the following model numbers manufactured by XXXXX manufacturer of heavy equipment heat/cool systems: XXXXX. You also provided the specifications for each of these models.
Ruling Requested
You would like to know if these units are subject to the excise tax of $100.00 at the time of importation.
Ruling Given
Upon examination of the specifications of these air conditioning units we rule that the units are not subject to the excise tax of $100.00.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at (613) 952-5323.
Yours truly,
David F. Turnbull
Excise Taxes Unit
Excise Duties & Taxes Division
Excise and GST/HST Rulings Directorate
2005/09 — RITS 63055 — Licences Issued Under the Excise Act, 2001
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