18 May 2007 Excise Interpretation 88230 - XXXXX

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.

XXXXX

As per our telephone conversation XXXXX the following is an informal "general information" response to XXXXX query. You wish to confirm that no excise duty or customs duty implications are associated with XXXXX exportation of denatured ethanol to Canadian-based ethanol customers such as fuel distributors and/or oil companies that will blend the ethanol with gasoline. It is our understanding that XXXXX is a wholesale marketer of denatured ethanol based in XXXXX. Further, XXXXX may sell ethanol to Canadian customers to be blended with gasoline. XXXXX wishes to confirm that no excise duties or customs duties would apply in this scenario. Please note that denatured alcohol does not attract excise tax under the Excise Tax Act. Based on the information provided, it would appear that your product meets the specifications of a denatured alcohol grade 2-F as set out in the Specially Denatured Alcohol Regulations and, as such, would not attract excise duty under the Excise Act, 2001.

I am unable to address the Customs aspect, as it is a separately administered program. I can however provide you with their telephone number, which is 1-800-461-9999.

For your convenience I have also listed the relevant web site addresses.

•   Canada Border Services Agency: http://cbsa-asfc.gc.ca/menu-eng.html

•   Canada Revenue Agency: http://www.cra-arc.gc.ca/tax/business/menu-e.html

Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate
Legislative Policy and Regulatory Affairs
Place de Ville
320 Queen Street
Tower A, 20th floor
Ottawa Ontario K1A 0L5

2007/07/03 — RITS 85409 — Request for Reconsideration of Instrument Certification Requirements as Outlined in EDM 1.1.5