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. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • in a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp. • Stamp will be placed under the cellophane over-wrap. ...

. / 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. ... When a subject vehicle is sold to a purchaser by a vendor and the purchaser exports the subject item, a rebate of the luxury tax is payable to the vendor if: * the vendor is a registered vendor for the purposes of the luxury tax; * the purchaser is not a registered vendor for the purposes of the luxury tax; * the luxury tax on the sale was payable and reported by the vendor; * the subject vehicle was not used in Canada before being exported; * the subject vehicle was not registered with the Government of Canada or a province before being exported; * the purchaser exports the subject vehicle as soon after the sale is completed; and, * the purchaser provides to the vendor, and the vendor retains, evidence satisfactory of the exportation of the subject vehicle by the purchaser. ...

In addition, you question [...] the federal excise tax (FET) rebate [...]. ... The matter object of your inquiry was posed to the CRA [...] in [mm/yyyy]. ... The CRA addressed the question [...] as follows: Under section 68.01, a FET end-user refund is available for diesel fuel to a purchaser if: • the purchaser uses FET tax-paid diesel fuel as heating oil; or • the purchaser uses FET tax-paid diesel fuel to generate electricity, except where the electricity so generated is used primarily in the operation of a vehicle. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For your convenience I have also listed the relevant web site addresses. •   Canada Border Services Agency: http://cbsa-asfc.gc.ca/menu-eng.html •   Canada Revenue Agency: http://www.cra-arc.gc.ca/tax/business/menu-e.html Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Place de Ville 320 Queen Street Tower A, 20th floor Ottawa Ontario K1A 0L5 2007/07/03 — RITS 85409 — Request for Reconsideration of Instrument Certification Requirements as Outlined in EDM 1.1.5 ...

. / 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 the following: • A licensed wholesaler sells gasoline to a gas station at the retail level. • The fuel is delivered from the wholesaler to the retailer via tanker truck. • Upon transfer of the fuel into the tanker truck at the terminal of the wholesaler, the invoice to the customer is generated. • Federal excise tax is charged on the sale of the gasoline. • At the time of delivery, there is a small spillage of gasoline such that the gasoline delivered to the retailer is less than the amount charged on the invoice. • Now, the wholesaler wishes to issue a credit to the retailer to refund the part of the selling price of the gasoline that was spilled, and concurrently wants to issue a refund of the federal excise tax that was charged on that spilled portion of gasoline. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met: •   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and •   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX will have to purchase diesel fuel under the existing CRA end-user refund policy, which is as follows: •   If at time of purchase, the use of the goods was known to be for an excise tax-exempt purpose, the goods must be purchased exempt of excise tax by furnishing an excise tax exemption certificate or other acceptable documentation to the supplier; or •   If at time of purchase, it was not possible to determine the use of the goods, or the goods had both excise tax-exempt and taxable uses, the goods must be purchased on an excise tax-paid basis. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/04/25 — RITS 78001 — Paragraph 260(2)(f) of the Excise Act, 2001 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Oil drilling operators will have to purchase diesel fuel under the existing CRA end-user refund policy, which is as follows: •   If at time of purchase, the use of the goods was known to be for an excise tax-exempt purpose, the goods must be purchased exempt of excise tax by furnishing an excise tax exemption certificate or other acceptable documentation to the supplier; or •   If at time of purchase, it was not possible to determine the use of the goods, or the goods had both excise tax-exempt and taxable uses, the goods must be purchased on an excise tax-paid basis. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/04/10 — RITS 65280 — 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. ... Based on the information provided, we understand the following: • […][A] is a manufacturer licensed under the ETA. • [B] is a U.S. based company who imported fuel into Canada on a tax-paid basis. [B] is a distributor that is not licensed under the ETA. • [B] was the importer of record. • [A] purchased fuel from [B] on a tax-paid basis. ...