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.
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August 13, 2004
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Dear XXXXX:
Thank you for your letters XXXXX requesting that a brand of cigarettes, including its brand extensions, be prescribed for the purposes of exemption from export markings under section 38(3) and special duty under subsection 58(1) of the Excise Act, 2001. Specifically, your request was for the following brand extensions:
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
• XXXXX
XXXXX
Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001.
I also understand from your letter that, none of these brand extensions have been or are currently sold in the domestic Canadian market. Furthermore, it is not your intention to sell these brands in the Canadian market as these products will be exported and sold exclusively outside of the Canadian domestic market.
Based on the above, we agree to recommend XXXXX brand extensions to become prescribed brands for the purposes of the exemption from the special duty and marking provisions under the Excise Act, 2001. Another tobacco licensee has previously requested the XXXXX brand extensions to be prescribed so we cannot accede to this aspect of your request. In this regard, we will recommend that the Governor General in Council approve the XXXXX brand extensions listed above as prescribed brands for the purposes of the next amendments to the Regulations Relieving Special Duty on Certain Tobacco Products and the Stamping and Marking of Tobacco Products Regulations.
Please note that requests for regulatory changes will be processed once a year. Furthermore, this request, conditional to approval by the Governor General in Council, will likely be in the official regulations by the spring of 2005.
Should any brand extensions included on the prescribed brand list be offered for sale in the Canadian duty-paid market at any time, except as provided for in subsections 38(3) and 58(1) of the Excise Act, 2001, the exemptions from the tobacco marking requirements and the payment of special duty would no longer apply. Please note that these conditions apply to the brand extensions regardless of who makes them available for sale in the Canadian duty paid market.
We are also requesting that all manufacturers submit samples of new brands to the Canada Revenue Agency's Laboratory and Scientific Services Directorate for testing. Samples should be submitted when the brand is first manufactured, and if there is a change in formulation. Please submit the samples to the Excise Laboratory Division at 79 Bentley Avenue, Ottawa, Ontario K1A 0L5.
Should you require any further information, please do not hesitate to contact me at (613) 954-5894 or Richard Crompton at (613) 957-4156.
Sincerely,
Mark Hartigan
A/Manager
Excise Duty Operations - Tobacco
Excise Duties and Taxes Division
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2004/08/13 — RITS 52712 — Request for Prescribed Brands From Tobacco Licensee Based on XXXXX
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