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Leg 1 [mm/dd/yyyy]: U.S. to Vancouver ([#] passengers) b. Leg 2 [mm/dd/yyyy]: Vancouver to Calgary (same [#] passengers) c. Leg 3 [mm/dd/yyyy]: Calgary to Edmonton (same [#] passengers) d. Leg 4 [mm/dd/yyyy]: Edmonton to Saskatoon (same [#] passengers) e. ... Proposed amendments to the ATSCA, if enacted, could have an effect on the […] [interpretation] provided herein. […]. ...

. / 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. Excise Tax and Fuel Charge Division Place de Ville, Tower A, 5th Floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] RITS: 9000236 August 15, 2024 Subject: EXCISE INTERPRETATION – Eligibility for Refund of Excise Tax Thank you for your letter of September 22, 2023 to the Canada Revenue Agency (CRA), concerning your eligibility for relief from the excise tax on fuel pursuant to section 68.17 of the Excise Tax Act (the Act) and the Ships’ Stores Regulations (the Regulations). ...

We understand that you are preparing to respond to [...] concerning excise duty amounts on imported cigars. The [...] apply to importations that occurred between [mm/dd/yyyy] and [mm/dd/yyyy] (the importation period). ... Therefore, depending on the date of importation, one of three rates would have applied: • From July 1, 2003 to June 30, 2006, inclusive, the rate applicable to imported cigars was $14.786 per 1,000 cigars. • From July 1, 2006 to December 31, 2007, inclusive, the rate applicable to imported cigars was $16.60 per 1,000 cigars. • As of January 1, 2008, the rate applicable to imported cigars is $18.50 per 1,000 cigars. ...

. / 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. Excise and Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 Addressee Case Number: 9000237 Attention: [Client] January 23, 2025 Dear [Client]: Subject: Interpretation – Fuel charge exemption certificates and rebate for fuel charge overpayment Thank you for your letter of [mm-dd-yyyy], concerning the application of the Greenhouse Gas Pollution Pricing Act (the Act) to a person’s eligibility for a rebate of an overpayment of the fuel charge. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In doing so the officer may: •   Enter any place (subject to special rules in place for dwellings) the officer reasonably believes that activities subject to the Act may be carried on; •   Stop a conveyance and inspect or examine it (for compliance with the Act); •   Require an individual to be present, answer questions, and provide reasonable assistance during the inspection, audit or examination; •   Open any receptacle (or container) that the officer reasonably believes may contain anything to which the Act applies; •   Take samples of anything without charge; and •   During an inspection, audit or examination, and at or in that place, an officer may seize anything •   the officer reasonably believes was used as a means of contravening the Act, or •   the officer reasonably believes was used in relation to a contravention of the Act. ... Yours truly, Stan Loach Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/05/23 — RITS 78827 — Digital Up Timer ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • in a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp. • Stamp will be placed under the cellophane over-wrap. ...

In addition, you question [...] the federal excise tax (FET) rebate [...]. ... The matter object of your inquiry was posed to the CRA [...] in [mm/yyyy]. ... The CRA addressed the question [...] as follows: Under section 68.01, a FET end-user refund is available for diesel fuel to a purchaser if: • the purchaser uses FET tax-paid diesel fuel as heating oil; or • the purchaser uses FET tax-paid diesel fuel to generate electricity, except where the electricity so generated is used primarily in the operation of a vehicle. ...

[The company’s] business activity on the […] coast of Canada involves loading [product] from [a facility] located in [a place] [outside a listed province] and transporting the [product] to a facility at […], located in the town of [a place], [in a listed province]. While in transit to […], vessels may dock at “waiting areas” until the loading/offloading [facilities] are able to receive the vessel. ... Crew change – crew work rotation that requires a crew change for half of the crew every 2-3 weeks. c. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For your convenience I have also listed the relevant web site addresses. •   Canada Border Services Agency: http://cbsa-asfc.gc.ca/menu-eng.html •   Canada Revenue Agency: http://www.cra-arc.gc.ca/tax/business/menu-e.html Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Place de Ville 320 Queen Street Tower A, 20th floor Ottawa Ontario K1A 0L5 2007/07/03 — RITS 85409 — Request for Reconsideration of Instrument Certification Requirements as Outlined in EDM 1.1.5 ...