August 2017

Enquiries, rulings and interpretations

To make a general or technical enquiry or for a ruling or interpretation on excise taxes, the tax on insurance premiums, the air travellers security charge (ATSC) or the softwood lumber products export charge, contact the following:

Excise Duties and Taxes Division
Excise and GST/HST Rulings Directorate
Canada Revenue Agency
Place de Ville, Tower A, 11th floor
320 Queen Street
Ottawa ON K1A 0L5

Telephone: 1-866-330-3304
Fax: 1-613-954-2226

Excise licence requests

An excise tax is currently imposed on the following:

• fuel-inefficient automobiles;
• air conditioners designed for use in automobiles, station wagons, vans and trucks; and
• gasoline, diesel fuel and aviation fuel.

To request an excise tax licence or make general enquiries on licensing requirements, contact the office mentioned above.

Account enquiries

To make enquiries regarding your excise tax, tax on insurance premiums or air travellers security charge account, you can:

• view account information online at E-services for Businesses; or
• call Business Enquiries at 1-800-959-5525.

To make enquiries regarding your softwood lumber products export charge account, call 1-866-330-3304.

For online access to any account, such as viewing up-to-date account balances and transactions, transferring payments and more, go to:

• Represent a Client, if you are an authorized representative or employee; or
• My Business Account, if you are the business owner.

Processing enquiries related to tax returns or refund applications

Enquiries related to the processing of a tax return or a refund application should be made to the following:

Specialty Business Returns Unit
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2

Telephone: 1-877-432-5472
Fax: 1-902-432-5593