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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. ... Your letter has been forwarded from [...], Canada Revenue Agency, [...] ...

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 du revenu du Canada. ... We understand that: • Your client plans to add detergent additives to its fuel. • Your client will be doing so at its gas stations located at its retail premises in Canada. • At the time of delivery from the wholesaler to your client, the additive is injected into the gas storage tank prior to the gas being pumped into it. • This is performed exclusively at your client's retail locations, which are the physical point of sale of the gasoline to the customer. ...

[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. ... Statement of Facts •   XXXXX has a re-refinery in XXXXX that produces diesel fuel from waste oil feedstock. •   The waste oil feedstock is obtained by collecting automotive and industrial wastes and waste lubricating oils throughout XXXXX Canada. •   The waste oil feedstock does not come from any industry production process but rather as a result of the consumption and collection of finished products whose life cycle is spent. ...

[the Company] [...]. [The Company] is a prescribed person per The Act for the purposes of purchasing, possessing and applying excise stamps on tobacco products. [...]. ... Tobacco twists are individually packaged and can be sold individually or in a box of [#]. ... If marketed in the box of [#], the box would be the prescribed package as defined by the Regulations. ...

. / 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: 1. […][ACo] […] [sells] whole leaf tobacco products. 2. ... The Stamping and Marking of Tobacco Products Regulations (Regulations) describes “prescribed package” for the purpose of paragraph (a) of the definition "packaged" in section 2 of the Act as: (a) raw leaf tobacco is packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale; and (b) a tobacco product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapping that is customarily displayed to the consumer — in which it is normally offered for sale to the general public. ...

. / 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 tobacco product in question is a single leaf of tobacco that is not subject to any other process past curing. […]. ... The Stamping and Marking of Tobacco Products Regulations (Regulations) describes “prescribed package” for the purpose of paragraph (a) of the definition "packaged" in section 2 of the Act as: (a) raw leaf tobacco is packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale; and (b) a tobacco product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapping that is customarily displayed to the consumer — in which it is normally offered for sale to the general public. ...

. / 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. ... Approximately [...] percent of the value of the property in Canada is situated in Quebec. The remaining [...] percent of value of the property is situated in other parts of Canada. 9. ...