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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. ... Alternatively, you may: •   add ingredients to render the formulation non-potable such as a thickening agent, sodium chloride, glycerol, glycerine, propylene glycol, triacetin, acetic acid, etc.; or •   use duty-paid alcohol. ... Yours truly, Nathalie Robitaille Excise Duty Operations- Alcohol Excise and GST/HST Rulings Directorate Policy and Planning Branch Revenue Canada Agency 2004/02/22 — RITS 57756 — Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Q. # 1) Could you confirm (based on paragraph 23.4(2) of the ETA) if the gasoline content included in the "denatured" ethanol is also exempt of the excise tax? ... Yours truly, Robert Murray Technical Policy Adviser Excise Taxes and Special Levies Unit Excise Duties and taxes Division Excise and GST/HST Rulings Directorate 2007/04/30 — RITS 65282 — [Exemption Applications Relating to Certain Insurance Policies] ...

. / 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. ... Statement of Facts: * A commercial airline operates scheduled flights in BC and Alberta (a listed province) * The airline transports passengers and goods for members of the public * The airline is registered under the GGPPA as a registered air carrier as most of its flights are intraprovincial * Approximately 35% of flights and fuel used is for interprovincial flights between Alberta and BC * Flights arriving in Alberta from outside the province have residual fuel in the supply tank, which could have been purchased either inside or outside of a listed province Interpretation Given Unless otherwise stated, references are to Part 1 of the GGPPA: Note that the GGPPA distinguishes between fuel “brought in” to a listed province and fuel “imported” into a listed province. ...

[the Company] [...]. [The Company] is a prescribed person per The Act for the purposes of purchasing, possessing and applying excise stamps on tobacco products. [...]. ... Tobacco twists are individually packaged and can be sold individually or in a box of [#]. ... If marketed in the box of [#], the box would be the prescribed package as defined by the Regulations. ...

. / 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. ... For purposes of printing or affixing the Schedule 8 “Duty Not Paid / Canada / Droit Non Acquitté” tobacco marking, the marking is required to appear on each case containing cigars and must meet the minimum specifications as set out in the schedule. ... Schedule 8 to the Regulations prescribes the wording of the tobacco marking to be ‘Duty Not Paid / Canada / Droit Non Acquitté’. ...

[Company A] will offer the packages containing tobacco leaves for sale to the general public in Canada […]. ... ANALYSIS […]. Section 2 of the Act explains that “packaged”, in respect of raw leaf tobacco means packaged in a prescribed package. ... Yours truly, Kuljit Dhami Tobacco Operations Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

Your activities in your jewellery business are more specifically described below: •   purchase finished (i.e. cut and polished) single diamonds and sell in your retail store; •   purchase finished diamond stud earrings and diamonds rings and sell in your store; •   supply finished diamonds (from your own inventory) to manufacturers in XXXXX who produce rings and pendants, which you sell in your retail store. ... Further, in the ETA, "manufacturer or producer" includes what is referred to as a " legal manufacturer". ... Yours truly, Doug Rollins Manager Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/17 — RITS 59196 — Excise Tax Rates on Jewellery, etc. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As a matter of administrative policy, excise tax is not imposed on the following: •   Schedule I goods having a manufacturer's sale price or duty paid value of less than $3.00; and •   Schedule I goods of a religious nature or significance. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/03 — RITS 76655 — Excise Tax on Watches, Post Bill C-259 ...

. / 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 refund is limited to the lesser of * the taxes and duties imposed by the national government of the foreign country where the tobacco products were exported, and * the amount of the special duty imposed under the Act that was paid by the tobacco licensee who manufactured the tobacco products. The person who imported the tobacco products into a foreign country must provide satisfactory evidence that * all taxes and duties imposed on the tobacco under the laws of the foreign country have been paid, and * the container of the product has printed on it or affixed to it tobacco markings. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For each example, we will make the following assumptions regarding the application of the Customs Act and the Customs Tariff: •   The value of each cigar as it would be determined for the purpose of calculating an ad valorem duty on the cigar in accordance with the Customs Act is $1.00 •   The value of each cigar container as it would be determined for the purpose of calculating an ad valorem duty on the container in accordance with the Customs Act is $2.00 •   Neither the cigars nor containers are subject to duty under section 20 of the Customs Tariff (CT) Example 1 A company imports 10,000 cigars for resale. ... Smith Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2008/01/16 — RITS 97242 — Part I Tax on Insurance Premiums (Other Than Marine) ...