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[Company A] will offer the packages containing tobacco leaves for sale to the general public in Canada […]. ... ANALYSIS […]. Section 2 of the Act explains that “packaged”, in respect of raw leaf tobacco means packaged in a prescribed package. ... Yours truly, Kuljit Dhami Tobacco Operations Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

Your activities in your jewellery business are more specifically described below: •   purchase finished (i.e. cut and polished) single diamonds and sell in your retail store; •   purchase finished diamond stud earrings and diamonds rings and sell in your store; •   supply finished diamonds (from your own inventory) to manufacturers in XXXXX who produce rings and pendants, which you sell in your retail store. ... Further, in the ETA, "manufacturer or producer" includes what is referred to as a " legal manufacturer". ... Yours truly, Doug Rollins Manager Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/17 — RITS 59196 — Excise Tax Rates on Jewellery, etc. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As a matter of administrative policy, excise tax is not imposed on the following: •   Schedule I goods having a manufacturer's sale price or duty paid value of less than $3.00; and •   Schedule I goods of a religious nature or significance. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/03 — RITS 76655 — Excise Tax on Watches, Post Bill C-259 ...

. / 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 refund is limited to the lesser of * the taxes and duties imposed by the national government of the foreign country where the tobacco products were exported, and * the amount of the special duty imposed under the Act that was paid by the tobacco licensee who manufactured the tobacco products. The person who imported the tobacco products into a foreign country must provide satisfactory evidence that * all taxes and duties imposed on the tobacco under the laws of the foreign country have been paid, and * the container of the product has printed on it or affixed to it tobacco markings. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For each example, we will make the following assumptions regarding the application of the Customs Act and the Customs Tariff: •   The value of each cigar as it would be determined for the purpose of calculating an ad valorem duty on the cigar in accordance with the Customs Act is $1.00 •   The value of each cigar container as it would be determined for the purpose of calculating an ad valorem duty on the container in accordance with the Customs Act is $2.00 •   Neither the cigars nor containers are subject to duty under section 20 of the Customs Tariff (CT) Example 1 A company imports 10,000 cigars for resale. ... Smith Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2008/01/16 — RITS 97242 — Part I Tax on Insurance Premiums (Other Than Marine) ...

Based on your letter and our conversation of [mm/dd/yyyy], we understand the following: 1. [...] (company B) is a charter airline whose primary business is workforce charters for the [...]. Company B also charters work for other airlines (company A) that has [...] customers. 2. ...

Evidence of exportation may include but is not limited to: • a copy of the invoice showing the sale of the goods to a foreign purchaser; • a copy of the transportation document (i.e. waybill, pro-bill, airbill, consist sheet, bill of lading or sea waybill) showing direct and unbroken transit to the foreign purchaser; • the export entry validated by an authorized officer of the Canada Border Services Agency (Form E15); • the import documentation required when the goods are exported to the U.S.(Form 7501) • any other evidence of delivery satisfactory to the Agency. ... Yours truly, Joan Thompson Rulings Officer Excise Taxes and Other Levies Excise & GST/HST Rulings Directorate UNCLASSIFIED ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 70(4) of the ETA state that "... No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/31 — RITS 62196 — "Goldsmiths' and Silversmiths' Products" ...

11 April 2017 Excise Interpretation 181304- [Application of Part I (Insurance Premiums Other Than Marine) of the Excise Tax Act] Unedited CRA Tags ETA Part I — Insurance Premiums Other Than Marine (3-7): 5(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Recently one of the co-insurers informed [ABC] that as a broker [ABC] […][is] required to report to the Canada Revenue Agency (CRA) using form B241, Excise Tax Return – Broker. ... INTERPRETATION GIVEN [ABC], acting as a broker in placing a contract of insurance for risks ordinarily within Canada with a number of insurers of which one or more insurers is not authorized in Canada, is required to file a return, using form B241, Excise Tax Return – Broker. ...

. / 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. Date March 19, 2014 To: [Addressee] From: Nathalie Robitaille Excise Taxes and Other Levies Unit Legislative Policy and Regulatory Affairs Branch Case Number: 144475 SUBJECT: EXCISE INTERPRETATION Application of the Excise Tax Act on Stone Crushing Units Thank you for your [correspondence] […] of [mm/dd/yyyy] concerning the application of the Excise Tax Act to mobile processing plants units (stone crushing units) […]. ... The examples [in EP-003] illustrate that [a "vehicle"] [has] a concept of movement, but [the examples] make no distinction […] [between a] vehicle [that] is self-propelled, pushed or pulled. ...