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3 January 2003 Excise Interpretation 42701- Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty Unedited CRA Tags ETA 23(2) XXXXX XXXXX XXXXX XXXXX Case: 42701January 3rd, 2003 Dear XXXXX This letter is in response to your email XXXXX concerning the importation of a product known as XXXXX and your request for a ruling on the tariff classification of this product. ... Sawab Nekiar, of the Customs Branch's Tariff Division, confirmed that XXXXX are classified under tariff item 2403.91.10 as "homogenized" or "reconstituted" tobacco "... suitable for use as wrapper tobacco. ...

26 November 2002 Excise Interpretation 42421- AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand Unedited CRA Tags ETA 23.3(1) XXXXX November 26, 2002 Dear XXXXX This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act. ...

Environment and Climate Change Canada (ECCC) has issued […] as follows: […]: Covered Facility Certificate [#] issued [mm/dd/yyyy]; […]. ... Each [unit] is [used] […] prior to being sold, […]. [Fuel] is also used in the following manners […]: in […] trucks […] [at the] covered facility and in other [units] that […][leave the] covered facility. A portion of the [units] […] are sold in Canada […]. The majority of [units] […] are sold to […][X] and are destined for a location outside Canada. ...

We understand that your company […] manages and operates […] [aircrafts] […]. The aircraft type […] is registered with the […]. The aircraft maximum take-off weight of the [aircraft] is […] lbs according to the aircraft manual. ... We are of the view that the exemption applies to the [aircraft] with a maximum certified take-off weight of […] kg. ...

26 November 2012 Excise Interpretation 146468- – Excise Tax on Detergent Portion of Unleaded Gasoline Unedited CRA Tags ETA Introduction 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 146468 Business Number: […] November 26, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Excise Tax on Detergent Portion of Unleaded Gasoline Thank you for your [correspondence] of August 1, 2012 concerning the application of the Excise Tax Act to the detergent portion of unleaded gasoline. ... We understand that: * […] [Company A] imports and sells gasoline detergent to a Canadian customer. * The Canadian customer will be adding the detergent to their unleaded gasoline. * [Company A] imports the detergent from […] [Country X]. * The unleaded gasoline will be sold by the Canadian customer at their Canadian locations via pumps and tanks they have installed. * The Canadian customer pays all the excise tax due on the sales of the unleaded gasoline to their suppliers. * The Canadian customer has asked [Company A] to remit excise tax on the detergent portion of the unleaded gasoline to the Canada Revenue Agency. ...

The two buildings are not adjoined; they are separated by a business entity that is […] not related or associated with [XYZ]. 4. […]. [XYZ] will install an overhead pipeline […] to transfer finished beer from [Location 1] to [Location 2]. ... Yours truly, Rupam Faruquee Rulings Officer Excise Duty Operations – Alcohol Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

9 November 2011 Excise Interpretation 139653- EXCISE INTERPRETATION- Applicability of Part I tax on insurance policies [...] ... Your client, [...] ([Company A]), utilizes your insurance brokerage services, together with those of [...] ([Company B]) in [...] [City 1], for its insurance coverage placements in Canada. ...

When Company A sells the finished product, it must sell it on a tax-paid basis unless an exemption applies, such as: * The diesel is sold to a licensed wholesaler. * The diesel is sold to a licensed manufacturer who will further manufacture the diesel or where a section 48 authorization exists. * The diesel is sold to an end-user for use in the generation of electricity, except where the electricity so generated is used primarily in the operation of a vehicle. The end-user must provide a certificate. * The diesel is exported from Canada. * The fuel is sold and used as ships’ stores. * The diesel is sold as heating oil. ... Yours truly, Nathalie Robitaille Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

You also provided the following documents: * A third party authorization that authorizes […] (the Representative) to correspond on the Taxpayer’s behalf. * Standard authorization for facsimile transmissions. ... We understand the following: The First Nation is a limited partner of […] (the Company), whose activities are carried out on a reserve. ... Yours truly, Shivam Bagga, CPA Senior Rulings Officer Legislative Policy and Regulatory Affairs Branch FOOTNOTES 1 HYPERLINK " https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/18781/index.do " References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11 at para 219. ...

14 September 2015 Excise Interpretation 168047- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...