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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. ... During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • in a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp. • Stamp will be placed under the cellophane over-wrap. ...

. / 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 you are importing B100 biodiesel blend for blending in your [...]. This is further blended with [...] other products to form [...] treating oil that is [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Alternatively, you may: •   add ingredients to render the formulation non-potable such as a thickening agent, sodium chloride, glycerol, glycerine, propylene glycol, triacetin, acetic acid, etc.; or •   use duty-paid alcohol. ... Yours truly, Nathalie Robitaille Excise Duty Operations- Alcohol Excise and GST/HST Rulings Directorate Policy and Planning Branch Revenue Canada Agency 2004/02/22 — RITS 57756 — Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Q. # 1) Could you confirm (based on paragraph 23.4(2) of the ETA) if the gasoline content included in the "denatured" ethanol is also exempt of the excise tax? ... Yours truly, Robert Murray Technical Policy Adviser Excise Taxes and Special Levies Unit Excise Duties and taxes Division Excise and GST/HST Rulings Directorate 2007/04/30 — RITS 65282 — [Exemption Applications Relating to Certain Insurance Policies] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In particular, paragraph 5(c) of Schedule I, imposes excise tax on "... jewellery, whether real or imitation, including diamonds or other precious or semi-precious stones for personal use or for adornment of the person...... ... Yours truly, Doug Rollins Manager, Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/11/14 — RITS 64730 — Application of Excise Tax to Jewellery ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... I am including a copy of Excise Taxes and Special Levies Notices ET/SL 65 entitled "Notice to all Tax Practitioners, Licensed Manufacturers and Wholesalers, Fuel Distributors and Filers of End-User Refunds under the Excise Tax Act ". ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/06/07 — RITS 85746 — Tax Status of Denatured Ethanol ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Diesel fuel is defined in subsection 2(1) of the ETA to include "... any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel that is intended for use and is actually used as heating oil. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/14 — RITS 62044 — Application of the Air Travellers Security Charge to Private or Personal Flights ...

. / 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. ... Interpretation Given Under subsection 8(6), if a quantity of light fuel oil contains a particular proportion of biodiesel (expressed as a percentage) that exceeds 5%, the quantity of light fuel oil is deemed, for the purpose of this Part [1], to be the number of litres determined by the formula A × (100% – B)/98% where A is the number of litres that the light fuel oil would occupy at 15°C; and B is the particular proportion. ...

. / 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. ... Further, Excise Taxes and Special Levies Memoranda [(ETSL)] 7-1 – “Special Levies – Insurance Premiums” states, in Section 19, that “A contract of insurance is considered to be entered into or renewed on the effective date of the contract. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Le directeur de la Division des droits et des taxes d'accise, Phil McLester XXXXX 2004/09/08 — RITS 54004 — Imported Packaged Denatured Alcohol, Tariff Classification 2207.20.19.00 ...