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Paragraph 23.11(1)(c) of the ETA calls for the tobacco products to be "delivered to a person for use as ships' stores in accordance with the regulations made under this Act and the Customs Tariff ", but makes no mention of title to the goods at the time of delivery. ... It may be best to use a " pro forma " invoice for shipments of duty paid tobacco products to CBWs and also to Canadian duty free shops. ...

Yours truly, Mark Hartigan Manager, Excise Act, 2001 Implementation Team Excise Duties & Taxes Divis[i]on Excise & GST/HST Rulings Directorate (613) 954-5894 XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, as a matter of administrative policy, excise tax is not imposed on the following: •   inexpensive items of jewellery having a manufacturer's sale price or a duty paid value of $3.00 each or less; and •   articles of a religious nature or significance such as crosses, including crosses which incorporate precious or semi-precious stones or imitations therof. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Taxes and Special Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 — RITS 55698 — Application of Excise Tax to Modular Links ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following is an example of how the importer is determining the value of each cut and polished diamond: Pieces: (# of stones) 1405 Carats: 70.15 Price: $35.00 US Total Cost: $2,455.25 To determine the value of each stone, the following calculation is made: 70.15/1405 =.0499 carats x 35.00 = $1.75 The importer contends that, based on this calculation, each stone is valued at $1.75 and is under the $3.00 administrative exemption and, therefore, is not subject to excise tax. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 — RITS 64175 — Small Manufacturers Under the Excise Tax Act ...

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. ... Your letter is also encouraging as your comments, as well as information provided by the Excise Duties and Taxes Division, indicate that ongoing and forthright dialogue continues between […] and the CRA. […]. ... I note with interest, your suggestion that reconsideration be given to the administrative policy and an expansion of the criteria for Section 48 authorization to include […] regardless of the percentage of sales volume from their own production. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/09/28 — RITS 82479 — [Clarification on the Excise Duty Liability on the Loss of Bulk Alcohol] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings 2006/07/12 — RITS 79537 — Packaged Wine Destroyed or Damaged by Fire ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/05/23 — RITS 77025 — Fiscal Status of Fuel Additives Under the Excise Tax Act ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sincerely, Ron Hagmann, CGA A/Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings 2006/02/02 — RITS 52964 — [Application of Excise Tax on Blended Gasoline Purchased by a Licensed Manufacturer] ...