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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. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/02/02 — RITS 57775 — Request for a Ruling on Excise Tax on Air Conditioners ...

3 January 2003 Excise Interpretation 43488- Changements soient apportés au nom des marques prescrites Unedited CRA Tags DORS/94-749 Ann I Le 3 janvier 2003 XXXXX Numéro de dossier: 43488 XXXXX, La présente fait suite à votre lettre XXXXX dans laquelle vous demandiez que des changements soient apportés au nom des marques prescrites suivantes afin d'être conforme aux exigences de l'Organisation Mondiale du Commerce: XXXXX ====? XXXXX XXXXX ====? XXXXX Tel que demandé, les changements seront apportés à la liste des appellations de tabac exemptées aux termes de l'annexe I du Règlement sur l'exemption de la taxe à l'exportation (produits du tabac) de la Loi sur la taxe d'accise ainsi qu'à la liste des appellations de tabac exemptées du marquage aux termes de l'annexe II du Règlement sur le tabac de la Loi sur l'accise. XXXXX ====? Vous pouvez donc commencer immédiatement la production et l'expédition des appellations commerciales susmentionnées en attendant que les modifications aux règlements soient officiellement adoptées. ...

. / 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 client is a corporation who invests in shares of producing oil and gas wells in [...] but has no other operations. 2. The corporation has an interest in over [...] wells of which [...] are located in Canada and [...]. 3. ...

. / 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 you would like CRA to confirm that the Part I tax on insurance premiums other than marine would not apply to insurance papers issued in the name of […] or […], as the […][Province X] considers the insurers licensed under their legislation to transact the business of insurance no matter what address is stated on the insurance paper. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... It is interesting to note that pursuant to subsection 202.17(1) (footnote 4: http://www.tc.gc.ca/CivilAviation/Regserv/Affairs/cars/Part2/202.htm#202_17) of the Canadian Aviation Regulations (the "CARs"), subject to subsections 202.17(3) & (4) of the CARs, the Minister of Transport shall register an aircraft as: (a) a state aircraft; (b) a commercial aircraft; or (c) a private aircraft. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise & GST/HST Rulings Directorate 2005/10/28 — RITS 62435 — Application of Subsection 4(4) of the Excise Tax Act ...

These retailers/dealers may also (deliver(Footnote1)) products to end customers of particular registered distributors, under a contractual agreement referred to as […] or […] or other name given to denote a similar contractual arrangement. ... Section 20 of the regulations, for purposes of paragraph 55(3)(c) of the Act, allows an operator of a […] facility to register as a distributor in respect of a fuel that is a qualifying […] fuel if that operator carries on the business of selling, delivering or distributing fuel of that type, in a listed province to a […], that is their customer, at the operator’s […] facility. This permits the operator of the […] to register as a distributor and provide relief from the fuel charge to the […] when qualifying fuel is delivered to that […] through their […], and the delivery is subject to an exemption certificate in accordance with the Act. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Leclaire Gestionnaire Opérations des droits d'accise- tabac Division des droits et des taxes d'accise 2005/05/02 — RITS 59118 — Part I of 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. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/03/24 — RITS 78343 — Importation of Denatured and Undenatured Alcohol ...

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. ...

Preston Gallant, CGA Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate XXXXX TOBACCO PRODUCTS- EXCISE TAX AND DUTY RATES (Ways and Means Motion- effective June 18, 2002)- Rate changes are indicated in bold- All Provinces and Territories- Regular Domestic Markets CIGARETTES Excise Tax (rate per 5 or fraction of 5 cigarettes) Excise Duty (rate per 1000) mass <1361 grams | mass > 1361 grams $0.25888 $27.475 1/2 $29.374 CIGARS Excise Tax Excise Duty greater of $0.065 and 65 per cent [i] * $14.786 per 1000 (In reality, the excise tax is rarely $0.03947, as the 50% rate is normally the greater.) ... (< 1.5% of production) $0.075 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ... (< 1.5% of production) $0.055 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ...