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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. ... I have enclosed a copy of Memorandum ET 308 " Exports " for your information. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/07/05 — RITS 95225 — Calculation of Duties on Imported Cigars ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met: •   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and •   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX will have to purchase diesel fuel under the existing CRA end-user refund policy, which is as follows: •   If at time of purchase, the use of the goods was known to be for an excise tax-exempt purpose, the goods must be purchased exempt of excise tax by furnishing an excise tax exemption certificate or other acceptable documentation to the supplier; or •   If at time of purchase, it was not possible to determine the use of the goods, or the goods had both excise tax-exempt and taxable uses, the goods must be purchased on an excise tax-paid basis. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/04/25 — RITS 78001 — Paragraph 260(2)(f) of the Excise Act, 2001 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Oil drilling operators will have to purchase diesel fuel under the existing CRA end-user refund policy, which is as follows: •   If at time of purchase, the use of the goods was known to be for an excise tax-exempt purpose, the goods must be purchased exempt of excise tax by furnishing an excise tax exemption certificate or other acceptable documentation to the supplier; or •   If at time of purchase, it was not possible to determine the use of the goods, or the goods had both excise tax-exempt and taxable uses, the goods must be purchased on an excise tax-paid basis. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/04/10 — RITS 65280 — Application of Excise Tax to Diesel Fuel and Heating Oil ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. XXXXX XXXXX XXXXX XXXXX XXXXX June 30, 2004 Dear XXXXX, This is in response to your letter XXXXX in which you requested approval to use non-duty-paid alcohol to manufacture homeopathic remedies in a XXXXX oz / XXXXX ml bottle in order to supply customer demand. ... Ron Hagmann A/Manager, Excise Duty Operations- Alcohol Excise duties and taxes Division Excise and GST/HST Rulings Directorate Policy and Planning Branch Revenue Canada Agency 2004/06/29 — RITS 52760 — Cooking Wine ...

Applying the 8% tax rate on a tax-included basis yields $29.60 of excise tax (That is, 8/108 x $400 = $29.60). This represents an effective tax rate of 2.96% (That is, 29.60/1000 = 2.96%). ... Doug Rollins Manager, Excise Tax Unit Excise Duty and Tax Division GST/HST and Excise Rulings Directorate 2005/05/09 — RITS 60262 — Jet Fuel Purchased for a Domestic Leg of an International Flight ...

INTERPRETATION REQUESTED You have provided a specific fact scenario: * Company A has global operations which include Canada. Insurance decisions are made from Company A’s global head office located outside of Canada. * Company A engages insurance broker AA’s local office to place its entire insurance program. * Company A works with insurance broker AA to design, manage and place all insurance for its global operations. * Insurance broker AA obtains all underwriting information for Company A’s global operations and places the insurance on a global basis. * Insurance broker AA works with its Canadian affiliate insurance brokerage, insurance broker BB, to manager certain aspect of the insurance policies for Company A’s Canadian operations. ... The fact scenario given would fall within the scope of a common situation occurring in the industry […], that being where: * more than one broker is involved in a placement, and * the coverage is provided by an insurer licensed in Canada, * with a licensed Canadian broker shown on the policy. ...

. / 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. ... Subsequently, the unlicensed trader/broker would be eligible to claim a refund of the FET using Form N15 – Application for Refund/Rebate. ... Subsection 23(2) – By whom and when tax is payable – states that “…where goods are manufactured or produced and sold in Canada, the excise tax shall be payable by the manufacturer or producer at the time of delivery of the goods to the purchaser thereof.” ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In doing so the officer may: •   Enter any place (subject to special rules in place for dwellings) the officer reasonably believes that activities subject to the Act may be carried on; •   Stop a conveyance and inspect or examine it (for compliance with the Act); •   Require an individual to be present, answer questions, and provide reasonable assistance during the inspection, audit or examination; •   Open any receptacle (or container) that the officer reasonably believes may contain anything to which the Act applies; •   Take samples of anything without charge; and •   During an inspection, audit or examination, and at or in that place, an officer may seize anything •   the officer reasonably believes was used as a means of contravening the Act, or •   the officer reasonably believes was used in relation to a contravention of the Act. ... Yours truly, Stan Loach Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/05/23 — RITS 78827 — Digital Up Timer ...