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Excise Interpretation

14 November 2005 Excise Interpretation 64730 - Application of Excise Tax to Jewellery

14 November 2005 Excise Interpretation 64730- Application of Excise Tax to Jewellery Unedited CRA Tags ETA 23(1); ETA 23(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This measure became law when Bill C-43 received Royal Assent on June 29, 2005. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/26 RITS 55567 Application of Excise Tax to Modular Links ...
Excise Interpretation

22 June 2005 Excise Interpretation 61868 - Part I tax on insurance premiums (other than marine)

22 June 2005 Excise Interpretation 61868- Part I tax on insurance premiums (other than marine) Unedited CRA Tags LA 2001 211 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Direction de l'accise et des décisions de la TPS/TVH 320, rue Queen Ottawa (Ontario) K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Le 22 juin 2005 Objet: Demande d'information concernant des titulaires de licence XXXXX, Je vous écris en réponse à votre lettre XXXXX dans laquelle vous demandiez une liste des entreprises titulaires de licence de fabricant de tabac aux fins de la Loi de 2001 sur l'accise, dont la licence n'a pas été renouvelée en raison des infractions que ces entreprises ont commises en vertu de la loi. ... Leclaire Gestionnaire Opérations des droits d'accise- tabac Division des droits et des taxes d'accise 2005/05/02 RITS 59118 Part I of the Excise Tax Act ...
Excise Interpretation

4 October 2005 Excise Interpretation 59529 - Application of Excise Tax to Modular Links

4 October 2005 Excise Interpretation 59529- Application of Excise Tax to Modular Links Unedited CRA Tags ETA 23(8)(c) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Diesel fuel is defined in subsection 2(1) of the ETA to include "... any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel that is intended for use and is actually used as heating oil. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/14 RITS 62044 Application of the Air Travellers Security Charge to Private or Personal Flights ...
Excise Interpretation

2 May 2005 Excise Interpretation 59118 - Part I of the Excise Tax Act

2 May 2005 Excise Interpretation 59118- Part I of the Excise Tax Act Unedited CRA Tags ETA 4(1)(b); ETA 4(4) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / 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 Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 59118 XXXXX XXXXX May 2, 2005 Subject: EXCISE TAX INTERPRETATION Part I of the Excise Tax Act Dear XXXXX: Thank you for your request XXXXX concerning the application of the Excise Tax Act (ETA) to your operations. ... Yours truly, Denis Linteau Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/04/01 RITS 56283 Part I Tax on Insurance Premiums ...
Excise Interpretation

26 October 2005 Excise Interpretation 55698 - Application of Excise Tax to Modular Links

26 October 2005 Excise Interpretation 55698- Application of Excise Tax to Modular Links Unedited CRA Tags ETA 23(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/04 RITS 59529 Exemption for Diesel Fuel Used in the Generation of Electricity ...
Excise Interpretation

26 October 2005 Excise Interpretation 55567 - Application of Excise Tax to Jewellery

26 October 2005 Excise Interpretation 55567- Application of Excise Tax to Jewellery Unedited CRA Tags ETA 23(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Taxes and Special Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 RITS 55698 Application of Excise Tax to Modular Links ...
Excise Interpretation

6 October 2005 Excise Interpretation 63688 - XXXXX

6 October 2005 Excise Interpretation 63688- XXXXX Unedited CRA Tags ETA 22(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... On February 23, 2005, the Minister of Finance announced in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 RITS 64175 Small Manufacturers Under the Excise Tax Act ...
Excise Interpretation

10 January 2005 Excise Interpretation 54502 - XXXXX

10 January 2005 Excise Interpretation 54502- XXXXX Unedited CRA Tags EA 2001 2; EA 2001 Sch 1, 1(a); EA 2001 37; EA 2001 38; EA 2001 42(1); EA 2001 50; EA 2001 56; EA 2001 58; EA 2001 161; EA 2001 180; EA 2001 Sch 3, 4(a) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX January 10, 2005 Dear XXXXX: Thank you for your letter XXXXX concerning the application of excise duties to the export of cigarettes to XXXXX. ... Mark Hartigan Acting Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/23 RITS 59195 Form B254: ATSC and GST/HST Refunds XXXXX ...
Excise Interpretation

22 February 2005 Excise Interpretation 57756 - Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights

22 February 2005 Excise Interpretation 57756- Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights Unedited CRA Tags ATSCA 4; ATSCA 14; ATSCA 39; ATSCA 70 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: Mike Hamilton Manager, Specialty Tax Audit Program Operations Division Compliance Programs Branch FROM: Ken Syer Manager, Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate RITS Case 57756 DATE: February 22, 2005 SYNOPSIS: Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights I refer to Michael Moskovic's XXXXX and to our meeting XXXXX concerning the application of the Air Travellers Security Charge (ATSC) to charter flights. ... Should you or your team members have any questions or require any additional information, feel free to call me anytime at 957-8154 or Michael Moskovic at 957-9877. 2005/01/19 RITS 56458 Launch of Existing XXXXX Brands in Promotional XXXXX ...
Excise Interpretation

28 October 2005 Excise Interpretation 62435 - Application of Subsection 4(4) of the Excise Tax Act

28 October 2005 Excise Interpretation 62435- Application of Subsection 4(4) of the Excise Tax Act Unedited CRA Tags ETA 4(4) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / 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 Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 62435 XXXXX XXXXX XXXXX XXXXXXXXXX October 28, 2005 Subject: EXCISE TAX INTERPRETATION Application of subsection 4(4) of the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the tax under Part I of the Excise Tax Act (the "ETA") to your operations. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/09/08 RITS 63228 [Application of Section 158 of the Excise Act, 2001 on the Imported Vodka] ...

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