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13 August 2018 Excise Interpretation 186002- – […][Refund eligibility of the Federal Excise Tax on diesel fuel] Unedited CRA Tags ETA Part VII, 68.01(1)(b) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 REQUESTED The […] [incoming] letter states, “Currently refunds applied for are approved, if a separate fuel tank is used for the vehicle and the attached generator conveyance. ... Specific questions of […] concern cases where portable welders mounted on vehicles, are used to weld and power electrical tools, and where portable generators mounted on vehicles, are used to power electrical tools and power auxiliary lighting. ...

23 February 2012 Excise Interpretation 139851- EXCISE Interpretation- [Application of the] Air Travellers Security Charge [...] ... All legislative references are to the Air Travellers [...] [Security] Charge Act and the regulations therein, unless otherwise specified. We understand that you are the owner of [...] [Aircraft A]. You stated that you are not a "designated air carrier" and you do not provide an air service that is publicly available for the transportation of passengers or goods. ...

25 November 2010 Excise Ruling 127347- Application of excise tax on [...] ... [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 127347 November 25, 2010 Dear [Client]: Subject: EXCISE RULING Application of excise tax on [...] [Petroleum-based Product] Thank you for your letter that was received by the CRA on August 19, 2010 concerning the application of excise tax on [...] ...

31 October 1996 GST/HST Interpretation 11950-2[1]- Repairs / Renovations to a Mixed Use Building Unedited CRA Tags ETA 206; ETA 207 XXXXX File: 11950-2                                                                         October 31, 1996 Thank you for your E-mail message of July 10, 1996 concerning the application of the Goods and Services Tax (GST) to the repairs / renovations of a mixed use building by a registrant. ... The registrant has claimed full ITCs on all the repairs / renovations made to the building. 2. ...

12 December 2017 GST/HST Ruling 176138- – Law enforcement services Unedited CRA Tags ETA 123; ETA Sch V, Part VI, 20(g) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Under the terms of the Service Agreement, the parties agree that: [Municipality C] will use the Officer for [#] hours per week; [Municipality C] will pay [Municipality A] the hourly rate at which [Municipality A] is remunerating the Officer, plus a […] premium to cover the costs of benefits and vacation time, plus GST/HST; [Municipality C] will pay [Municipality A] for any mileage incurred by the Officer while working in [Municipality C]; [Municipality A] will invoice [Municipality C] on a monthly basis for each hour worked by the Officer, to a maximum of [#] hours per year; in the event of prosecution, each party is responsible for legal costs arising in their own area; and [Municipality C] will maintain insurance to cover the Officer and his/her related performance or non-performance, for the entire term of the agreement. 9. ... Yours truly, Marlon Latchana Senior Rulings Officer Municipal Sectors Unit Public Service Bodies and Governments Division Excise and GST / HST Rulings Directorate ...

22 April 2014 Excise Ruling 160826- – Application of Federal Excise Tax to B-100 Biodiesel Unedited CRA Tags ETA 23(1), ETA 23(7)(a), ETA Sch I, 9.1, ETA 2(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... STATEMENT OF FACTS We understand the following: * […][The Corporation] is looking at purchasing B-100 biodiesel. * [The Corporation] would use the B-100 as a carrier for additives in wood preserving. * The B-100 would be blended with base oil, then heated up such that the oil would be absorbed into wood in order to prevent rotting and decay from the elements. ...

26 June 2009 GST/HST Ruling 112068- Purchase / Sale of XXXXX HST Deduction After Bad Debt Write-off Unedited CRA Tags ETA 165, ETA 169(1), ETA 231 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Attention: XXXXX Case Number: 112068 Code: 11750-1; 11755-30 June 26, 2009 Subject: GST/HST RULING Purchase / Sale of XXXXX HST deduction after Bad Debt Write-off Dear XXXXX: Thank you for your letter of XXXXX, (with attached Bill of Sale) and subsequent telephone conversations concerning the application of the Harmonized Sales Tax (HST) to your purchase and sale of a XXXXX, and a possible deduction from your net tax payable after your write off of a bad debt. ... XXXXX sold the XXXXX to your company under Bill of Sale dated XXXXX, for $XXXXX including HST @ 13% ($XXXXX @13% = $XXXXX). 6. ...

24 August 2021 Excise Interpretation 230364- – Excise duty on beer- Regular and reduced rates Unedited CRA Tags EA/Part III 170, 170.1, 171, 173 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Excise duty circular ED212-11 – Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada describes the CRA’s administration of section 170.1 of the Act. ... For beer, produced is interpreted to mean beer that is put into packages, as stated under paragraph 1(a) of excise duty circular ED212-4 – Guidelines for Brewery Operations Beer Produced. ...

29 November 2007 GST/HST Ruling 97231- – Tax status of XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97231 November 29, 2007 XXXXX: Subject: GST/HST RULING – Tax status of XXXXX Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/29 — RITS 97232 — Tax Status of [Dessert Products Not "Similar to Pudding"] ...

29 November 2007 GST/HST Ruling 97232- – Tax status of XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 97232 November 29, 2007 XXXXX: Subject: GST/HST RULING – Tax status of XXXXX Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/26 — RITS 99314 — Eligibility for Accommodation Rebate ...