26 February 2004 Excise Interpretation 48767 - (unnamed)

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 intent of XXXXX to re-market tins of the XXXXX brand of cigarettes in most of the provinces. Please accept our apologies for the delay in responding to your letter.

From the perspective of the Canada Revenue Agency, and based upon our previous correspondence with your company, we have 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 confirmations 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 me at (613) 954-0111 or Marc Rivard at (613) 957-4136[.]

Phil McLester
Director
Excise Duties and Taxes Division
Excise and GST/HST Rulings