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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. ... Subsequently, the unlicensed trader/broker would be eligible to claim a refund of the FET using Form N15 – Application for Refund/Rebate. ... Subsection 23(2) – By whom and when tax is payable – states that “…where goods are manufactured or produced and sold in Canada, the excise tax shall be payable by the manufacturer or producer at the time of delivery of the goods to the purchaser thereof.” ...

These retailers/dealers may also (deliver(Footnote1)) products to end customers of particular registered distributors, under a contractual agreement referred to as […] or […] or other name given to denote a similar contractual arrangement. ... Section 20 of the regulations, for purposes of paragraph 55(3)(c) of the Act, allows an operator of a […] facility to register as a distributor in respect of a fuel that is a qualifying […] fuel if that operator carries on the business of selling, delivering or distributing fuel of that type, in a listed province to a […], that is their customer, at the operator’s […] facility. This permits the operator of the […] to register as a distributor and provide relief from the fuel charge to the […] when qualifying fuel is delivered to that […] through their […], and the delivery is subject to an exemption certificate in accordance with the 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, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/09/08 — RITS 63228 — [Application of Section 158 of the Excise Act, 2001 on the Imported Vodka] ...

. / 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 2006/06/08 — RITS 79438 — Partial Exemption of Excise Tax for XXXXX ...

. / 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 2006/12/15 — RITS 85925 — Contract Brewing Under the Proposed Reduced Rates of Duty ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Examining the wording in question within its internal context, we are of the view that there is a link between "... the contract of insurance" referred to in the preamble to subsection 4(1) of the ETA, and the subsequent wording that refers to "... the business of insurance... ... Yours truly, Douglas Wood, CGA Rulings Officer Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/01/25 — RITS 82854 — Eligibility for an Excise Tax Refund on Purchases of Aviation 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. ... BACKGROUND […][You] imported […] electric vehicles, […] on […][mm/dd/yyyy] and paid the $100 excise tax on air conditioners […] [on each vehicle]. ...

INTERPRETATION REQUESTED You would like to know: (i) whether […][XYZ is exempt from] paying the 10% excise tax on insurance premiums for […][an insurance policy]; (ii) the time period for the exemption; […] STATEMENT OF FACTS […][The excise tax generally applies to certain classes of] insurance […] at a rate of 10% on the net premiums paid or payable […] during the immediately preceding calendar year [in respect of an insurance contract]. ... It is underwritten by […], a non-authorized insurer. I understand that this policy was not reported by a broker on Form B241 [Excise Tax Return – Broker]. ... ADMINISTRATIVE MATERIALS ETSL Memorandum 7.1 [X7.1- Special Levies – Insurance Premiums] elaborates on the application of this 10% excise tax. ...

. / 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 final product contains only the following: * apple juice and/or apple concentrate produced from apples harvested in [Province X]; * water sourced from Canada; * natural flavours produced in Canada from agricultural or plant products grown in Canada; * artificial flavours produced outside Canada from non-agricultural or non-plant products; and * sugar, yeast, filtering agents, and gases from outside Canada. 3. ... Yours truly, Rupam Faruquee Rulings Officer Excise Duty Operations – Alcohol Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 Section 2 2 Subsection 62(1) 3 Subsections 135(1) and (3) 4 Excise Duty Memorandum EDM 4.1.1 (http://www.cra-arc.gc.ca/menu/EXMS-e.html), paragraphs 37 to 42 ...