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20 June 2017 Excise Ruling 184501- – Excise Duty Exemption – […][100% Canadian Wine exemption] Unedited CRA Tags EA2001/Part 4: 135(1),135(2)(a),135(3) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... To the best of [XYZ]’s knowledge, there is no commercially available apple concentrate produced in Canada. 13. […]. 14. ... Your letter refers to the Foley case and its similarity to your circumstances as stated in # 14 above. ...

Statement of Facts We understand the following regarding [...] Fuel: • It is an ethanol-free fuel mixture. • It consists of [...]. • It is specifically formulated for use in equipment such as [...]. • It is used by both professional landscapers and homeowners. • [...]. • [...]. • [...] proposes to import the product into Canada from one of their distribution centres in [...][Country X]. • For importation into Canada, it will be packaged in [...]. ... In the documentation submitted with your request, [...] describes its product as [...]. ...

25 August 2015 Excise Ruling 162537- – Application of the Excise Tax on fuel blending by third party Unedited CRA Tags ETA 2(1)(f) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 We understand the following: * […][The Company] ([…][ACo]) acquires fuel and ethanol from refiners across Canada. * [ACo] contracts the refiner to blend the fuel and ethanol into ethanol blended gasoline and blended biodiesel. * [ACo] is charged a blending fee by the refiner. * The blended fuel is then delivered to retail petroleum facilities. ... EXPLANATION Paragraphs 2(1)(f) of the ETA states that a “manufacturer or producer includes … (f) 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”. ...

22 April 2014 Excise Ruling 160826- – Application of Federal Excise Tax to B-100 Biodiesel Unedited CRA Tags ETA 23(1), ETA 23(7)(a), ETA Sch I, 9.1, ETA 2(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 We understand the following: * […][The Corporation] is looking at purchasing B-100 biodiesel. * [The Corporation] would use the B-100 as a carrier for additives in wood preserving. * The B-100 would be blended with base oil, then heated up such that the oil would be absorbed into wood in order to prevent rotting and decay from the elements. ...

28 September 2023 Excise Ruling 9000276- Excise Ruling for Approved Formulation – […][The Product] Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Attached to the letter was the Material Safety Data Sheet and product specification for the product, […] that […][the Company] intends to import. ... The alcohol-based product, […][the Product], would be imported and used in Canada for […] manufacturing purposes as a lubricant for tool insertion. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 190468 [Addressee] Dear [Client]: Subject: EXCISE RULING Licence requirement – malt based alcohol beverage Thank you for your [mm/dd/yyyy] fax to our […] regional office that was forwarded to us for reply. STATEMENT OF FACTS Our understanding of the facts are as follows: 1. […]([…][XYZ]) proposes to develop a beverage […]: […][Production method] 2. ... Yours truly, Ellen Hall Senior Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate […] ...

Included with the fax was […][the] Material Safety Data Sheet (MSDS) for […][Product X] – Ethanol that […][the Company] wants to import into Canada. ... [The Company] wants to import [Product X] from […][Country A] in five litre plastic containers to clean and/or disinfect […]. 4. ... Yours truly, Tim Krawchuk Manager, Excise Duty Operations – Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...

19 July 2017 Excise Ruling 184178- – Flavourings in Canadian Whisky Unedited CRA Tags EA2001/Part 4- (59-158) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 184178 [Addressee] Dear [Client]: Subject: EXCISE Ruling Flavourings in Canadian Whisky Thank you for your letter received at […] Tax Services Office on [mm/dd], 2017. ... RULING REQUESTED You requested a ruling on […] allowed for use as a flavouring in Canadian Whisky. ...

25 November 2010 Excise Ruling 127347- Application of excise tax on [...] ... [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 127347 November 25, 2010 Dear [Client]: Subject: EXCISE RULING Application of excise tax on [...] [Petroleum-based Product] Thank you for your letter that was received by the CRA on August 19, 2010 concerning the application of excise tax on [...] ...