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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. ... SWLN–4, titled " Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada " (Export Notice). ... Manager Softwood Lumber Unit Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2008/03/10 — RITS 100968 — Excise Tax and the Government of the NWT ...

. / 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]. ...

. / 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. ... Based on the information provided, we understand the following: • […][A] is a manufacturer licensed under the ETA. • [B] is a U.S. based company who imported fuel into Canada on a tax-paid basis. [B] is a distributor that is not licensed under the ETA. • [B] was the importer of record. • [A] purchased fuel from [B] on a tax-paid basis. ...

. / 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. ... 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. ... Under [...] [the agreement], it states that [...][direct quote]. It is reasonable to assume that this also applies to any federal excise tax under the Excise Tax Act, even though it is not explicitly referred to. Further, [...] of the agreement, [...]. While the term "end user" is not defined in the Act, Black's Law Dictionary defines it as "The ultimate consumer for whom a product is designed. ...

. / 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" ...

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. ... 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) ...

. / 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. ... We understand the following: • A licensed wholesaler sells gasoline to a gas station at the retail level. • The fuel is delivered from the wholesaler to the retailer via tanker truck. • Upon transfer of the fuel into the tanker truck at the terminal of the wholesaler, the invoice to the customer is generated. • Federal excise tax is charged on the sale of the gasoline. • At the time of delivery, there is a small spillage of gasoline such that the gasoline delivered to the retailer is less than the amount charged on the invoice. • Now, the wholesaler wishes to issue a credit to the retailer to refund the part of the selling price of the gasoline that was spilled, and concurrently wants to issue a refund of the federal excise tax that was charged on that spilled portion of gasoline. ...