15 April 2003 Excise Interpretation 44924R - Request for Brands to be Prescribed

XXXXX

This letter is further to our letter XXXXX, concerning the addition of a number of brands and brand extensions to the list of tobacco product brands to be prescribed for purposes of the export tax and the marking exemptions.

We have noted that the following three brand extensions were inadvertently overlooked, and should have been included in the list of tobacco product brands in Appendix A of our letter:

XXXXX

These three brand extensions will be included in the lists of other tobacco products to be submitted for prescription by the Governor General in Council under the Stamping and Marking of Tobacco Products Regulations and the Regulations Relieving Special Duty on Certain Tobacco Products. These regulations will be recommended for approval under subsection 38(3) and paragraph 58(1)(a) of the Excise Act, 2001 ("new Act"), which is scheduled to be implemented on July 1, 2003.

As noted by Mr. Phil McLester in his letter XXXXX, and again in his letter XXXXX, any future approvals of prescribed tobacco products or prescribed cigarette formulas, except those requested prior to March 31, 2003, will not be granted on a "pre-approved" basis. All such prescriptions will now have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the new Act.

We sincerely regret these unintended oversights in our letter of XXXXX. Should you require further information, please contact me at (613) 954-4208 or Steve Mosher at (613) 941-1497.

Preston Gallant
Manager
Excise Duty Section
Excise Duties and Taxes Division

XXXXX XXXXX