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31 October 2005 Excise Interpretation 62196 - "Goldsmiths' and Silversmiths' Products"

. / 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 Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/08/19 — RITS 62835 — Application of Excise Tax to Jewellery Findings ...

8 September 2005 Excise Interpretation 63228 - Application of subsection 4(4) 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. ... Ron Hagmann A/Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings 2005/10/06 — RITS 63688 — Application of $3.00 Exemption to Loose Diamonds ...

1 April 2005 Excise Interpretation 56283 - 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, Michael Moskovic Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/02/03 — RITS 53946 — [Determining the Manufacturer or Producer of Wine] ...

12 December 2006 Excise Interpretation 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. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/12/12 — RITS 82624 — [Approved Formulation of Denatured Alcohol] ...

19 October 2007 Excise Interpretation 90961 - Information on Excise Tax Drawback Claims

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Smith Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/07/10 — RITS 86372 — Requirement to be Licensed ...

5 July 2007 Excise Interpretation 94747 - Canadian Whisky and Excise Duty

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Joy Piepjohn Senior Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/09/05 — RITS 96337 — [Exemption Request Approval Process for Tax on Insurance Premiums] ...

3 January 2003 Excise Interpretation 42754 - Application of GST and Stamping Requirement for Tobacco Products Delivered to

Paragraph 23.11(1)(c) of the ETA calls for the tobacco products to be "delivered to a person for use as ships' stores in accordance with the regulations made under this Act and the Customs Tariff ", but makes no mention of title to the goods at the time of delivery. ... It may be best to use a " pro forma " invoice for shipments of duty paid tobacco products to CBWs and also to Canadian duty free shops. ...

22 January 2020 Excise Interpretation 204828 - Stamping and marking of tobacco products delivered to duty-free shops

. / 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 following is restricted to duty free shops licensed under the Customs Act – it does not apply to foreign duty free shops. ... If you require clarification with respect to any of the issues discussed in this letter, please call me directly at (343) 549-4904 Yours truly, Chris White Excise Duty Operations – Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...

23 November 2023 Excise Interpretation 9000253 - Application of the federal excise tax on diesel fuel

. / 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 would also like the Canada Revenue Agency (CRA) to amend our previous interpretation of case number [#]. ... As the product is considered a diesel fuel, the CRA remains it’s stance on it’s previous interpretation of case number [#]. ...

21 November 2023 Excise Interpretation 9000111 - Request for interpretation for the treatment of light fuel oil containing renewable diesel under the Greenhouse Gas Pollution Pricing Act

. / 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. ... Interpretation Given Under subsection 8(6), if a quantity of light fuel oil contains a particular proportion of biodiesel (expressed as a percentage) that exceeds 5%, the quantity of light fuel oil is deemed, for the purpose of this Part [1], to be the number of litres determined by the formula A × (100% – B)/98% where A is the number of litres that the light fuel oil would occupy at 15°C; and B is the particular proportion. ...

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