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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that, as stated in previous correspondence with you, all requests for prescribed tobacco products or prescribed cigarette formulas, submitted after March 31, 2003, will not be granted on a "pre-approved" basis. ...

We understand that […]. […][The Company] is considering the importation of […][the tobacco product] in 50 gram packages. ... Stamping & Packaging Tobacco products that are imported into Canada and destined for sale in the duty paid market must be packaged and stamped. ... Yours truly, Faye Chen Tobacco Operations Unit Excise Duty & Taxes Division Excise and GST/HST Rulings Directorate ...

. / 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. ... Agency arrangements – fuel charge Where a processing plant processes raw materials into various component fuels for a producer, and the processor (agent) is acting in the capacity as an agent of the producer (principal) and the agent makes a delivery of a type of fuel in a listed province on behalf of the principal, the agent may account for and pay the charge under subsection 17(1) or accept a valid exemption certificate under section 36. ...

. / 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. ... (Footnote 1) Based on this information, forestry may be considered farming and […] [a] farmer can contract out operations and functions and still meet the definition of a farmer as long as they are responsible for the overall farming operation. ... Yours truly, Janet Pelletier, CPA, CGA Rulings Officer Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate FOOTNOTES 1 Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business – Canada.ca, section 1.1      - 2-       ...

L401 & L401-1 – Fuel Charge Exemption Certificate & Schedule : Registered distributor for light fuel oil and gasoline [Province] 2. L402: Fuel Charge Exemption Certificate for Farmers [Province] * Signed on[mm/dd/yyyy], you prepared a written agreement titled […] (Agreement) with [Company B] that was signed by both parties on[mm/dd/yyyy]. ... Yours truly, Angelique St-Pierre Rulings officer Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate cc: Enc.         ...

STATEMENT OF FACTS We understand the following information pertaining to your request: 1. […], […] and […] (the requestors) have mushroom growing operations in the listed province of […]. 2. ... The natural gas provider did not provide relief based on the conclusion that […] and […] do not operate an eligible greenhouse. ... As mushroom is a fungus generally requiring dark conditions for growth, a person in the business of growing mushrooms would not be considered a greenhouse operator. […], […] and […] are not greenhouse operators nor do they operate eligible greenhouses. ...

. / 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 Requested You would like to know if the activities listed below, if undertaken by any one of your Canadian network offices on a global policy covering Canadian risks, would be sufficient to enable them to be viewed as the broker through whom insurance contracts are entered into or renewed for Excise Tax purposes. • Collecting insured data; • Developing program strategy/design; • Advising on local legal, regulatory and insurance practices; • Producing policy wordings; • Presenting proposal/terms to the insured; • Issuance of documents; • Invoicing of local premium; and • Local tax settlement. ...

The particular [...] at [Company B], due to some significant claim losses [...] ... Currently there are [...] insurers in this market place; [...]. There are a number of insurers that have left the market place such as [...]. ... Interpretation Given 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. ...

XXXXX XXXXX (10) New monthly return and refund claim forms The current " Monthly Return- Excise Duty- Tobacco ["] (Form K50T- revenue portion) will be replaced by the " Excise Duty Return- Tobacco Licensee " form. ... Drafts of the new refund claim form are not yet available. (11) New Excise Duty Memoranda Series Chapter 2, " Memoranda Relating to Licences and Registrations " will be mailed out with Information Bulletins and Licensing Kits by mid to late January 2003. These memoranda will address the following matters: •   Licence types •   Obtaining and renewing a licence •   Security requirements and guarantee bonds •   Approved financial institutions and bonding companies •   Branches and divisions •   Cancellations and suspensions •   Amalgamations and mergers •   Bankruptcies and corporate reorganizations •   Information for non residents Other memoranda will be available closer to the implementation date of the new Act. (12) New regulations The proposed regulations under the new Act were released for public comment in December 2001, including all those of direct interest to the tobacco industry. ...

(C) IMPORTED CIGARS- CALCULATION OF ADDITIONAL DUTY The additional duty on imported cigars is calculated as the greater of: •   $0.066 per cigar, and •   66%, computed on the "duty-paid value". For purposes of determining the additional duty on imported cigars, the Act provides that the term "duty-paid value" for imported cigars means: •   the value of the cigars for purposes of the duty (Whether or not the cigars are subject to duty) (calculated as a % of value) under the Customs Act, plus •   $16.60 per 1,000 cigars, plus •   Customs duty; plus •   the value of the cigar container. ... Yours truly, Douglas Wood, BComm, CGA Rulings Officer Excise Duty Operations- Tobacco Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/07/05 — RITS 94747 — Canadian Whisky and Excise Duty ...