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Excise Interpretation

21 September 2011 Excise Interpretation 136938 - EXCISE INTERPRETATION - Application of the Excise Tax Act to refund claims for diesel fuel used to generate electricity

In addition, you question [...] the federal excise tax (FET) rebate [...]. ... The fuel is consumed in the drilling of the Resource-co's well and is an actual cost of the Resource-co. ... Resource-co would not qualify for an end-user refund. Although Drill-co re-bills the Resource-co for the diesel fuel, Resource-co did not use the diesel fuel as required under section 68.01. ...
Excise Interpretation

24 October 2023 Excise Interpretation 9000116 - Operation of Woodlots and Fuel Charge Exemptions for Farmers

. / 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 paragraph further states that if a business’ main focus is the planting, nurturing, and harvesting of trees under a forest management or similar resource plan, it could be considered farming. ... Yours truly, Janet Pelletier, CPA, CGA Rulings Officer Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate FOOTNOTES 1 Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business Canada.ca, section 1.1      - 2-       ...