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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Tax Exemptions Subsection 4(2) of the ETA exempts the following types of insurance from the tax: • any contract of life insurance; • personal accident insurance; • sickness insurance; • insurance against marine risk; • insurance against nuclear risk to the extent that the insurance is not in the opinion of the Commissioner available in Canada; or • any other contract of insurance entered into after February 19, 1973 to the extent that the insurance is not, in the opinion of the Commissioner, available within Canada. ... As discussed by telephone [...], the questions under the heading Authorized Insurers in your letter require further development and, as such, will be the subject of a subsequent letter. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2006/05/23 — RITS 78827 — Digital Up Timer ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Robert Murray Other Levies/Autres Prélèvements Excise Duties and Taxes Division / Division des droits et des taxes d'accise (613) 957-7593 (613) 954-2226 Rob.Murray@cra-arc.gc.ca 2007/05/11 — RITS 87268 — Excise Tax Status for Fuel Used in Medivac Flights ...

5 December 2012 Excise Interpretation 146713- Deductibility of “Check-off Fees” to determine “FOB Value” Unedited CRA Tags SLPECA 2006 / Export Charge, Exemptions, Charge on refunds (10- 18) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number 146713 December 5, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Deductibility of “Check-off Fees” to determine “FOB Value” This is in reply to your inquiry on behalf of […] on the subject noted above. […]. […] forwarded your submission to the Canada Revenue Agency (CRA). ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 155936 Business Number: [...] ... We understand the following facts: • [...] ([...][the Company]) has formulated a fuel creation process for the production of certified clear diesel. • The process involves the combination of standard diesel fuel with water in a [...] ratio using special equipment. • [the Company] does not have any bulk plants or refinery locations. • All fuel is physically processed on the sites of [the Company]'s customers. • [the Company] rents the equipment to their customers and the customers solely purchase and own the input fuel, input ingredients, and the output diesel created. • Included in the rental cost, [the Company] provides staff to operate and maintain the equipment on the customer's sites. • [the Company] charges a fee for every litre of output fuel created by the customer. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... " The stamped tobacco is permitted to be delivered to a duty free shop in accordance with paragraph 38(2.1)(a). [...]. ... Application In the instant case, according to [...] of Excise Duty in [...], [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... We understand you are importing B100 biodiesel blend for blending in your [...]. This is further blended with [...] other products to form [...] treating oil that is [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/07/05 — RITS 95225 — Calculation of Duties on Imported Cigars ...

INTERPRETATION REQUESTED You have provided a specific fact scenario: * Company A has global operations which include Canada. Insurance decisions are made from Company A’s global head office located outside of Canada. * Company A engages insurance broker AA’s local office to place its entire insurance program. * Company A works with insurance broker AA to design, manage and place all insurance for its global operations. * Insurance broker AA obtains all underwriting information for Company A’s global operations and places the insurance on a global basis. * Insurance broker AA works with its Canadian affiliate insurance brokerage, insurance broker BB, to manager certain aspect of the insurance policies for Company A’s Canadian operations. ... The fact scenario given would fall within the scope of a common situation occurring in the industry […], that being where: * more than one broker is involved in a placement, and * the coverage is provided by an insurer licensed in Canada, * with a licensed Canadian broker shown on the policy. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... I am including a copy of Excise Taxes and Special Levies Notices ET/SL 65 entitled "Notice to all Tax Practitioners, Licensed Manufacturers and Wholesalers, Fuel Distributors and Filers of End-User Refunds under the Excise Tax Act ". ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/06/07 — RITS 85746 — Tax Status of Denatured Ethanol ...