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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. ... The customer paid a deposit of $[….] 3. The motor vehicle was expected to be delivered to the customer by the end of 2021. 4. ... The customer paid a deposit of $$[….]. 3. On [mm/dd/yyyy], the [Company] was acquired by [Client] (dba: [Client]). 4. ...

. / 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: 1. […][ACo] […] [sells] whole leaf tobacco products. 2. ... The Stamping and Marking of Tobacco Products Regulations (Regulations) describes “prescribed package” for the purpose of paragraph (a) of the definition "packaged" in section 2 of the Act as: (a) raw leaf tobacco is packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale; and (b) a tobacco product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapping that is customarily displayed to the consumer — in which it is normally offered for sale to the general public. ...

. / 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 tobacco product in question is a single leaf of tobacco that is not subject to any other process past curing. […]. ... The Stamping and Marking of Tobacco Products Regulations (Regulations) describes “prescribed package” for the purpose of paragraph (a) of the definition "packaged" in section 2 of the Act as: (a) raw leaf tobacco is packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale; and (b) a tobacco product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapping that is customarily displayed to the consumer — in which it is normally offered for sale to the general public. ...

. / 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. ... You also attached […] a purchase order and a pro-forma invoice of cigarettes under the brand “[…][Product 1]” to show the address of [ABC]. ... As an operator of duty free stores, Canadian manufactured tobacco and foreign brand tobacco cannot be delivered to [ABC], unless it is stamped and packaged with prescribed information. […]. ...

. / 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. ... Approximately […]% of fuel sales are to foreign and domestic commercial airlines operating flights carrying passengers. 3. Approximately […]% of fuel sales are to foreign and domestic carriers operating flights carrying only cargo, (for example UPS and FedEx). 4. ...

. / 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. ... Your letter is also encouraging as your comments, as well as information provided by the Excise Duties and Taxes Division, indicate that ongoing and forthright dialogue continues between […] and the CRA. […]. ... I note with interest, your suggestion that reconsideration be given to the administrative policy and an expansion of the criteria for Section 48 authorization to include […] regardless of the percentage of sales volume from their own production. ...

. / 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. ... Approximately [...] percent of the value of the property in Canada is situated in Quebec. The remaining [...] percent of value of the property is situated in other parts of Canada. 9. ...

. / 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 ETA defines a manufacturer or producer to include "... any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/03 F — RITS 52964 — [Un distributeur de produits de carburant moteur] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 21 of the Customs Tariff, the definition of "spirits" means, among other things, "... spirits as defined in section 2 of the Excise Act, 2001. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/12/12 — RITS 85003 — [Acceptable Levels of Concentration of Diethyl Phthalate as a Denaturant in Ethyl Alcohol That is Sold In or Imported Into Canada] ...

. / 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 320 Queen Street, 20th floor, Tower A, Place de Ville Ottawa, ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: # 109786 Attention: XXXXX October 16, 2009 Dear XXXXX: Subject:_Excise Interpretation Federal Excise Tax- Diesel- Foreign Vessels Thank you for your letter of XXXXX concerning the application of the Excise Tax on fuel for research vessels operating on the continental shelf of Canada, and potential amendments to the Ships Stores Regulations that could allow for an exemption for certain classes of vessels operating "outside of Canada", in International waters. ...