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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that, as stated in previous correspondence with you, all requests for prescribed tobacco products or prescribed cigarette formulas, submitted after March 31, 2003, will not be granted on a "pre-approved" basis. ...

We understand that […]. […][The Company] is considering the importation of […][the tobacco product] in 50 gram packages. ... Stamping & Packaging Tobacco products that are imported into Canada and destined for sale in the duty paid market must be packaged and stamped. ... Yours truly, Faye Chen Tobacco Operations Unit Excise Duty & Taxes Division Excise and GST/HST Rulings Directorate ...

. / 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. ... (Footnote 1) Based on this information, forestry may be considered farming and […] [a] farmer can contract out operations and functions and still meet the definition of a farmer as long as they are responsible for the overall farming operation. ... 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-       ...

. / 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. ... Yours truly, Janet Pelletier Janet Pelletier, CPA, CGA Rulings Officer, Fuel Charge Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate             ...

. / 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. ... Yours truly, Melanie Pearce Senior Rulings Officer, Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate             ...

L401 & L401-1 – Fuel Charge Exemption Certificate & Schedule : Registered distributor for light fuel oil and gasoline [Province] 2. L402: Fuel Charge Exemption Certificate for Farmers [Province] * Signed on[mm/dd/yyyy], you prepared a written agreement titled […] (Agreement) with [Company B] that was signed by both parties on[mm/dd/yyyy]. ... Yours truly, Angelique St-Pierre Rulings officer Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate cc: Enc.         ...

. / 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. ... means a cannabis product * (a) consisting entirely of o (i) fresh cannabis, o (ii) dried cannabis, or o (iii) oil that contains anything referred to in item 1 or 3 of Schedule 1 to the Cannabis Act and that is in liquid form at a temperature of 22 ± 2°C; and * (b) any part of which does not have a maximum yield of more than 0.3% THC w/w, taking into account the potential to convert THCA into THC, as determined in accordance with the Cannabis Act. ... Yours truly, Neil Varan Neil Varan Excise Duty Operations- Cannabis Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate       PROTECTED B   ...

STATEMENT OF FACTS We understand the following information pertaining to your request: 1. […], […] and […] (the requestors) have mushroom growing operations in the listed province of […]. 2. ... The natural gas provider did not provide relief based on the conclusion that […] and […] do not operate an eligible greenhouse. ... As mushroom is a fungus generally requiring dark conditions for growth, a person in the business of growing mushrooms would not be considered a greenhouse operator. […], […] and […] are not greenhouse operators nor do they operate eligible greenhouses. ...

. / 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 You would like to know if the activities listed below, if undertaken by any one of your Canadian network offices on a global policy covering Canadian risks, would be sufficient to enable them to be viewed as the broker through whom insurance contracts are entered into or renewed for Excise Tax purposes. • Collecting insured data; • Developing program strategy/design; • Advising on local legal, regulatory and insurance practices; • Producing policy wordings; • Presenting proposal/terms to the insured; • Issuance of documents; • Invoicing of local premium; and • Local tax settlement. ...

The particular [...] at [Company B], due to some significant claim losses [...] ... Currently there are [...] insurers in this market place; [...]. There are a number of insurers that have left the market place such as [...]. ... Interpretation Given Subsection 4(2) of the ETA exempts the following types of insurance from the tax: • any contract of life insurance; • personal accident insurance; • sickness insurance; • insurance against marine risk; • insurance against nuclear risk to the extent that the insurance is not in the opinion of the Commissioner available in Canada; or • any other contract of insurance entered into after February 19, 1973 to the extent that the insurance is not, in the opinion of the Commissioner, available within Canada. ...