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Based on your letter and our conversation of [mm/dd/yyyy], we understand the following: 1. [...] (company B) is a charter airline whose primary business is workforce charters for the [...]. Company B also charters work for other airlines (company A) that has [...] customers. 2. ...

Evidence of exportation may include but is not limited to: • a copy of the invoice showing the sale of the goods to a foreign purchaser; • a copy of the transportation document (i.e. waybill, pro-bill, airbill, consist sheet, bill of lading or sea waybill) showing direct and unbroken transit to the foreign purchaser; • the export entry validated by an authorized officer of the Canada Border Services Agency (Form E15); • the import documentation required when the goods are exported to the U.S.(Form 7501) • any other evidence of delivery satisfactory to the Agency. ... Yours truly, Joan Thompson Rulings Officer Excise Taxes and Other Levies Excise & GST/HST Rulings Directorate UNCLASSIFIED ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 70(4) of the ETA state that "... No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/31 — RITS 62196 — "Goldsmiths' and Silversmiths' Products" ...

11 April 2017 Excise Interpretation 181304- [Application of Part I (Insurance Premiums Other Than Marine) of the Excise Tax Act] Unedited CRA Tags ETA Part I — Insurance Premiums Other Than Marine (3-7): 5(2) 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. ... Recently one of the co-insurers informed [ABC] that as a broker [ABC] […][is] required to report to the Canada Revenue Agency (CRA) using form B241, Excise Tax Return – Broker. ... INTERPRETATION GIVEN [ABC], acting as a broker in placing a contract of insurance for risks ordinarily within Canada with a number of insurers of which one or more insurers is not authorized in Canada, is required to file a return, using form B241, Excise Tax Return – Broker. ...

. / 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. Date March 19, 2014 To: [Addressee] From: Nathalie Robitaille Excise Taxes and Other Levies Unit Legislative Policy and Regulatory Affairs Branch Case Number: 144475 SUBJECT: EXCISE INTERPRETATION Application of the Excise Tax Act on Stone Crushing Units Thank you for your [correspondence] […] of [mm/dd/yyyy] concerning the application of the Excise Tax Act to mobile processing plants units (stone crushing units) […]. ... The examples [in EP-003] illustrate that [a "vehicle"] [has] a concept of movement, but [the examples] make no distinction […] [between a] vehicle [that] is self-propelled, pushed or pulled. ...

. / 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 agreement], it states that [...][direct quote]. It is reasonable to assume that this also applies to any federal excise tax under the Excise Tax Act, even though it is not explicitly referred to. Further, [...] of the agreement, [...]. While the term "end user" is not defined in the Act, Black's Law Dictionary defines it as "The ultimate consumer for whom a product is designed. ...

. / 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 that: • Your client plans to add detergent additives to its fuel. • Your client will be doing so at its gas stations located at its retail premises in Canada. • At the time of delivery from the wholesaler to your client, the additive is injected into the gas storage tank prior to the gas being pumped into it. • This is performed exclusively at your client's retail locations, which are the physical point of sale of the gasoline to the customer. ...

. / 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 ...

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 ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 123592 July 27, 2010 Dear [Client]: Subject: EXCISE DUTY INTERPRETATION Thank you for your email of April 22, 2010, which was forwarded to us by Canada Border Service Agency, concerning the application of the Excise Act, 2001 to the purchase from a Canadian supplier of unstampedi imported cigars for delivery to [...] ... Your address will be [...], ON, [...]. Interpretation Requested You would like to know if a Canadian supplier can sell unstamped imported cigars to be delivered to [Country X]. ...