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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 du revenu du Canada. ... No. 358, 2018 SKCA 76 at para. 157     ...

. / 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. ... means * (a) a particular substance o (i) that is * (A) made up of mono-alkyl esters of long chain fatty acids derived entirely from biological matter available on a renewable or recurring basis, or * (B) made from plant or animal matter using a hydrogenation process, o (ii) that may contain other substances, materials or things, that are not described in subparagraph (i) if the combined proportion of those other substances, materials or things does not exceed 1.5% of the particular substance, and o (iii) that is suitable for generating power by means of a diesel engine or for use in a furnace, boiler or open flame burner when used * (A) on its own, * (B) after being blended with light fuel oil, or * (C) after being blended with a light fuel oil-like blendstock to produce light fuel oil; or * (b) a prescribed substance, material or thing.? ... Yours truly, William Ferguson Rulings Officer, Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate   ...

XXXXX XXXXX (10) New monthly return and refund claim forms The current " Monthly Return- Excise Duty- Tobacco ["] (Form K50T- revenue portion) will be replaced by the " Excise Duty Return- Tobacco Licensee " form. ... Drafts of the new refund claim form are not yet available. (11) New Excise Duty Memoranda Series Chapter 2, " Memoranda Relating to Licences and Registrations " will be mailed out with Information Bulletins and Licensing Kits by mid to late January 2003. These memoranda will address the following matters: •   Licence types •   Obtaining and renewing a licence •   Security requirements and guarantee bonds •   Approved financial institutions and bonding companies •   Branches and divisions •   Cancellations and suspensions •   Amalgamations and mergers •   Bankruptcies and corporate reorganizations •   Information for non residents Other memoranda will be available closer to the implementation date of the new Act. (12) New regulations The proposed regulations under the new Act were released for public comment in December 2001, including all those of direct interest to the tobacco industry. ...

5 December 2012 Excise Interpretation 146713- Deductibility of “Check-off Fees” to determine “FOB Value” Unedited CRA Tags SLPECA 2006 / Export Charge, Exemptions, Charge on refunds (10- 18) 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, 20th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number 146713 December 5, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Deductibility of “Check-off Fees” to determine “FOB Value” This is in reply to your inquiry on behalf of […] on the subject noted above. […]. […] forwarded your submission to the Canada Revenue Agency (CRA). ...

. / 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’. ...

. / 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. ... " The stamped tobacco is permitted to be delivered to a duty free shop in accordance with paragraph 38(2.1)(a). [...]. ... Application In the instant case, according to [...] of Excise Duty in [...], [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Robert Murray Other Levies/Autres Prélèvements Excise Duties and Taxes Division / Division des droits et des taxes d'accise (613) 957-7593 (613) 954-2226 Rob.Murray@cra-arc.gc.ca 2007/05/11 — RITS 87268 — Excise Tax Status for Fuel Used in Medivac Flights ...

Under paragraph 55(3)(a), a person may register as a distributor in respect of a type of fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to any of the following: * another person for the purpose of resale, in the ordinary course of business, by the other person, * a registered distributor in respect of that type of fuel, * a farmer at a farm if the fuel is qualifying farming fuel, * a fisher if the fuel is qualifying fishing fuel, * a registered specified air carrier in respect of that type of fuel if the fuel is qualifying aviation fuel, * a registered specified marine carrier in respect of that type of fuel if the fuel is qualifying marine fuel, * a registered specified rail carrier in respect of that type of fuel if the fuel is qualifying rail fuel, * a registered emitter at a covered facility of the registered emitter, * a registered user in respect of that type of fuel, or * to another person if the fuel is, in accordance with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations. ... Section 20 of the regulations, for purposes of paragraph 55(3)(c) of the Act, allows an operator of a […] facility to register as a distributor in respect of a fuel that is a qualifying […] fuel if that operator carries on the business of selling, delivering or distributing fuel of that type, in a listed province to a […], that is their customer, at the operator’s […] facility. This permits the operator of the […] to register as a distributor and provide relief from the fuel charge to the […] when qualifying fuel is delivered to that […] through their […], and the delivery is subject to an exemption certificate in accordance with the Act. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/09 — RITS 63055 — Licences Issued Under the Excise Act, 2001 ...