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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. ... As per your [mm/dd/yyyy] telephone conversation with rulings officer David May, [ACo] intends to import […] cigarettes […] and sell them to duty free shops located in […][Canada]. INTERPRETATION REQUESTED You would like to know the federal stamping requirements for imported […] cigarettes intended for sale, in Canada, to Canadian duty free shop operators. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... " Pursuant to subsection 23(2) of the ETA, the tax is payable by the manufacturer or wholesaler or by the importer of the goods on importation into Canada. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/26 — RITS 55567 — Application of Excise Tax to Modular Links ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/12 — RITS 76937 — Excise Tax on Watches, Post Bill C-259 ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 135525 August 22, 2011 Dear [Client]: Subject: Excise Interpretation Recovery of Federal Excise Tax Thank you for your fax of January 27, 2011 concerning the application of the Excise Tax Act (ETA) for fuel purchased by the [...] ... As well, there are no specific provisions within the ETA that would provide for a refund or exemption of the FET for the diesel used by the [...] ...

. / Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. [destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5 Numéro de dossier: 135650 1 juin 2011 Objet: INTERPRÉTATION DE L'ACCISE [bandelettes blanche d'ouverture- tabac] [Cher client], Nous avons bien reçu votre lettre le 18 mai 2011 ainsi que des bandelettes blanches d'ouverture, provenant de produits du tabac, sur lesquels la mention " CANADA- DUTY PAID- DROIT ACQUITTÉ- QUÉBEC " apparaît. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Leclaire Gestionnaire Opérations des droits d'accise- tabac Division des droits et des taxes d'accise 2005/05/02 — RITS 59118 — Part I of the Excise Tax Act ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/03/24 — RITS 78343 — Importation of Denatured and Undenatured Alcohol ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You have requested confirmation of your understanding of the Canada Revenue Agency (CRA) policy on a number of points that relate to the provision of exemption from FET to the purchasers of diesel fuel in the drilling and the oil & gas industry. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/18 — RITS 65231 — Refund of Federal Excise Tax on Fuel Sold for Use as Ships' Stores ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 2(1) of the Ships' Stores Regulations defines an international aircraft to mean "... an aircraft operating internationally in the transportation of passengers or goods, or both, for reward". ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/30 — RITS 65429 — Application of Excise Tax to Items Containing Precious Metals ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Point 2 – Our current understanding is that the process to file Drawback Claims is to submit the N15 form with the reason of 'Drawback Claim'. ... Yours truly, Darren Weiner Excise Tax and Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 90961 — Imported Tobacco Products Delivered to Duty Free Shops ...