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Excise Interpretation
12 December 2006 Excise Interpretation 85003 - Acceptable Levels of Concentration of Diethyl Phthalate as a Denaturant in Ethyl Alcohol That is Sold In or Imported Into Canada
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/12/12 — RITS 82624 — [Approved Formulation of Denatured Alcohol] ...
Excise Interpretation
19 October 2007 Excise Interpretation 90961 - Information on Excise Tax Drawback Claims
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Smith Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/07/10 — RITS 86372 — Requirement to be Licensed ...
Excise Interpretation
5 July 2007 Excise Interpretation 94747 - Canadian Whisky and Excise Duty
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Joy Piepjohn Senior Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/09/05 — RITS 96337 — [Exemption Request Approval Process for Tax on Insurance Premiums] ...
Excise Interpretation
3 January 2003 Excise Interpretation 42754 - Application of GST and Stamping Requirement for Tobacco Products Delivered to
Paragraph 23.11(1)(c) of the ETA calls for the tobacco products to be "delivered to a person for use as ships' stores in accordance with the regulations made under this Act and the Customs Tariff ", but makes no mention of title to the goods at the time of delivery. ... It may be best to use a " pro forma " invoice for shipments of duty paid tobacco products to CBWs and also to Canadian duty free shops. ...
Excise Interpretation
22 January 2020 Excise Interpretation 204828 - Stamping and marking of tobacco products delivered to duty-free shops
. / 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 following is restricted to duty free shops licensed under the Customs Act – it does not apply to foreign duty free shops. ... If you require clarification with respect to any of the issues discussed in this letter, please call me directly at (343) 549-4904 Yours truly, Chris White Excise Duty Operations – Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...
Excise Interpretation
23 November 2023 Excise Interpretation 9000253 - Application of the federal excise tax on diesel fuel
. / 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. ... You would also like the Canada Revenue Agency (CRA) to amend our previous interpretation of case number [#]. ... As the product is considered a diesel fuel, the CRA remains it’s stance on it’s previous interpretation of case number [#]. ...
Excise Interpretation
24 July 2017 Excise Interpretation 179644 - [Application of Excise Tax to Diesel Fuel and Heating Oil]
. / 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 Duties and Taxes Division Place de Ville, Tower A, 11th Floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 179644 Dear [Client]: Subject: EXCISE INTERPRETATION [Application of Excise Tax to Diesel Fuel and Heating Oil] Thank you for your letters […], concerning the application of the Excise Tax Act to diesel fuel and heating oil. ...
Excise Interpretation
17 May 2013 Excise Interpretation 148970 - Application of Excise Tax to Kerosene
. / 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. ... Kerosene would make up [...]% of the final blend. You also mentioned that after blending, the kerosene would no longer be a motive product. ...
Excise Interpretation
22 April 2014 Excise Interpretation 161570 - Application of Air Travellers Security Charge
. / 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. ... Accordingly, as [the Company] is a designated air carrier, it would be required to collect and remit the applicable Air Travellers Security Charge for the chargeable emplanements on behalf of passengers on its non-commercial flights. […]. ...
Excise Interpretation
27 November 2008 Excise Interpretation 86502 - Excise Tax on Insurance Premiums
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...