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Excise Interpretation

6 March 2020 Excise Interpretation 183141 - On the ability to sell aviation gasoline and jet fuel Federal Excise Tax (FET) exempt and to apply for a FET refund on sales of these petroleum products as ships stores

. / 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. ... Approximately […]% of fuel sales are to foreign and domestic commercial airlines operating flights carrying passengers. 3. Approximately […]% of fuel sales are to foreign and domestic carriers operating flights carrying only cargo, (for example UPS and FedEx). 4. ...
Excise Interpretation

2 August 2012 Excise Interpretation 145343 - ETSL76 and Section 48 Reconsideration Request

. / 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. ... Your letter is also encouraging as your comments, as well as information provided by the Excise Duties and Taxes Division, indicate that ongoing and forthright dialogue continues between […] and the CRA. […]. ... I note with interest, your suggestion that reconsideration be given to the administrative policy and an expansion of the criteria for Section 48 authorization to include […] regardless of the percentage of sales volume from their own production. ...
Excise Interpretation

9 November 2010 Excise Interpretation 119057 - Insurance Broker Authorized to Act as a Special 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. ... Approximately [...] percent of the value of the property in Canada is situated in Quebec. The remaining [...] percent of value of the property is situated in other parts of Canada. 9. ...
Excise Interpretation

26 October 2005 Excise Interpretation 64175 - Small Manufacturers Under the Excise Tax Act

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 2(1) of the ETA defines a manufacturer or producer to include "... any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/03 F RITS 52964 [Un distributeur de produits de carburant moteur] ...
Excise Interpretation

7 December 2006 Excise Interpretation 81764 - Excise Duty Implications of Specially Denatured Alcohol

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 21 of the Customs Tariff, the definition of "spirits" means, among other things, "... spirits as defined in section 2 of the Excise Act, 2001. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/12/12 RITS 85003 [Acceptable Levels of Concentration of Diethyl Phthalate as a Denaturant in Ethyl Alcohol That is Sold In or Imported Into Canada] ...
Excise Interpretation

9 November 2021 Excise Interpretation 201874 - Fuel Charge Exemption Certificate

. / 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. ... CONSIDERATIONS Since your letter was received, the CRA has worked extensively with industry, including the […], to address some of the concerns raised in your letter. ... Yours truly, Tim Hord Industry Sector Specialist Excise Program Integration Fuel Charge Unit Excise Duty and Taxes Division Excise and GST/HST Rulings Directorate     ...
Excise Interpretation

16 October 2009 Excise Interpretation 109786 - Federal Excise Tax - Diesel - Foreign Vessels

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate 320 Queen Street, 20th floor, Tower A, Place de Ville Ottawa, ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: # 109786 Attention: XXXXX October 16, 2009 Dear XXXXX: Subject:_Excise Interpretation Federal Excise Tax- Diesel- Foreign Vessels Thank you for your letter of XXXXX concerning the application of the Excise Tax on fuel for research vessels operating on the continental shelf of Canada, and potential amendments to the Ships Stores Regulations that could allow for an exemption for certain classes of vessels operating "outside of Canada", in International waters. ...
Excise Interpretation

5 June 2009 Excise Interpretation 115047 - FET on Kerosene

. / 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 Division Excise and GST/HST Rulings Directorate cc: Enc.: UNCLASSIFIED ...
Excise Interpretation

29 February 2012 Excise Interpretation 142433 - Interprétation de l'accise - Autorisation en vertu de l'article 48 [fabricant ou producteur de marchandises semblables]

. / 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. ... Autorisation en vertu de l'article 48 Par la présente, le ministre du Revenu national autorise [...], en vertu du paragraphe 48(3) de la LTA, pour être considéré comme fabricant ou producteur de marchandises semblables. ...
Excise Interpretation

7 March 2011 Excise Interpretation 132836 - Excise Tax Refund for On Board Truck Heaters

. / 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 132836 March 7, 2011 Dear [Client]: Subject: Excise Interpretation Excise Tax Refund for On Board Truck Heaters Thank you for your fax of February 15, 2011 concerning the application of the Excise Tax Act (ETA) to the operations of [...] ...

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