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26 October 2012 GST/HST Interpretation 59528- – […][Student meal plans] Unedited CRA Tags ETA Sch V, Part III, 13 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. ... Therefore, meals provided to a student under a meal plan that meets all of the following conditions (herein referred to as a “qualifying meal plan”) are exempt under section 13 of Part III of Schedule V to the ETA: * The meals are provided to a student enrolled at the university or public college who lives either on-campus or off-campus. * The student pays a single amount for the plan. * The single amount is sufficient for the student to receive at least 10 meals each week for the period of the plan. * The plan is for a period of at least one month. * The meals are served only at an on-campus restaurant or cafeteria (i.e., on the property of the university or public college). ...

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 […] ...

22 November 1996 GST/HST Interpretation 11870-4-2[1]- Primary Place of Residence / New Housing Rebate Unedited CRA Tags ETA 254; ETA 256 XXXXX Case: HQR0000218 File: 11870-4-2                                                                         November 22, 1996 Dear XXXXX hank you for your E-mail letter wherein you request information pertaining to the Goods and Services Tax (GST) New Housing Rebate as it applies to residences used as a primary place of residence after a few years of use as a vacation home. ...

We are issuing this interpretation to correct the inaccuracies in the […] ruling [dated] [mm/dd/yyyy]. ... All legislative references are to the Excise Tax Act (ETA) unless otherwise specified. […]. ... See GST/HST Info Sheet GI-066 – How a Charity Completes its GST/HST Return for more information. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 140498 October 24, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Eligibility of […] [Product X] for Excise Tax Refund Thank you for […] [Company A’s] letter of November 29, 2011 concerning the application of the Excise Tax Act to […] [Product X], an oil-soluble additive. ... [Product X] consists of […]% “clear fuel oil”, which meets the subsection 2(1) definition of “diesel fuel”. [Company A] purchases this diesel fuel from […] [Company B], and has been paying 4¢ per litre excise tax thereon. ...

28 February 2012 GST/HST Ruling 140263- GST/HST Ruling- Application of GST/HST to supplies of [...] ... Statement of Facts We understand the facts to be as follows: 1. [...] Stevia products (the Products) are sold in three formats: [...]. 2. Product A is available in [...] ...

12 January 1995 GST/HST Interpretation 11845- The Application of the Goods and Services Tax (GST) to: Mineral Oil (Feed-Grade, Agricultural Use) Linseed Oil (Feed-Grade, Agricultural Use) Mineral Oil (Food-Grade, Human Use) Medicinal Cod Liver Oil — U.S.P. ... It is the Department's position that mineral oil (food-grade, human use) and medicinal cod liver oil — U.S.P. ... Venne Director Tax Policy- Special Sectors GST Policy and Legislation c.c.: District I & S Manager  XXXXX P. ...

16 July 2024 Fuel Charge Interpretation 9000278- – Eligibility for a Rebate of the Fuel Charge 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 Specialty Tax Directorate 5th floor, Place de Ville, 320 Queen Street Ottawa ON K1A 0L5 [Client addressee] Case Number: 9000278 Business Number: […] Attention: [Client] July 16, 2024 Dear [Client] Subject: FUEL CHARGE INTERPRETATION – Eligibility for a Rebate of the Fuel Charge Thank you for your letters of [mm/dd/yyyy], [mm/dd/yyyy], and [mm/dd/yyyy], concerning [client] eligibility for a rebate of the fuel charge. ... For more information on this matter, please read FCN2 – Distributors Under the Greenhouse Gas Pollution Pricing Act, available at canada.ca/en/revenue-agency/services/tax/technical-information/fuel-charge-notices. ...

5 September 2014 Excise Interpretation 163982- – Threshed Tobacco Unedited CRA Tags EA 2001, 2 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. ... All legislative references contained in this letter are to the Excise Act, 2001 (Act) and the regulations therein, unless otherwise noted. […]. ... It includes packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product. * "raw leaf tobacco" means unmanufactured tobacco or the leaves and stems of the tobacco plant. * “manufactured tobacco” means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. * "partially manufactured tobacco" means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ...

14 September 2015 Excise Interpretation 168047- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...