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.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
Case Number: # 116970
Attention: XXXXX
February 10, 2010
Dear XXXXX:
Subject:
GST/HST INTERPRETATION
Manufacturer's Licence under the Excise Tax Act
Thank you for your letter of XXXXX concerning XXXXX qualification for a manufacturer's licence (E licence) under the Excise Tax Act.
All legislative references are to the Excise Tax Act (ETA) and their regulations unless otherwise specified.
Statement of Facts
Our understanding is as follows:
XXXXX is in the process of applying for an E licence for a recently purchased company in XXXXX named XXXXX.
XXXXX blends biomass and diesel for resale as biodiesel or furnace oil.
XXXXX is a division of XXXXX does not hold an E licence.
The total value of excise taxable goods manufactured for sale or for own use exceeds $50,000 per calendar year.
Ruling Requested
You would like to know if XXXXX qualifies for a manufacturer's licence under the ETA.
Interpretation Given
Based on the information provided, XXXXX would be required to obtain an E licence under the ETA.
Persons applying for an E licence must complete Form L15, Application for Licence Under the Provisions of the Excise Tax Act. I have enclosed Form L15 and the form is also available on the CRA Web site at http://www.cra-arc.gc.ca/E/pbg/ef/l15/README.html. The completed form should be sent to the following address:
XXXXX.
We have informed our regional office of your intention to apply for an E licence and have forwarded a copy of your letter for their information. If you wish to contact the XXXXX region by telephone, toll-free, please call XXXXX.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-957-4138. Should you have additional questions on the interpretation and application of GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
Nathalie Robitaille
Excise Taxes and Other Levies Unit
Excise Duties and Taxes Division Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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