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26 October 2005 Excise Interpretation 64175- Small Manufacturers Under the Excise Tax Act Unedited CRA Tags ETA 2(1) manufacturer or producer; ETA 64(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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 64175 XXXXX XXXXX XXXXX October 26, 2005 Subject: Small Manufacturers Under the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Excise Tax Act (ETA) to the diesel blending operations of your client. ... 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] ...

31 October 2005 Excise Interpretation 62196- "Goldsmiths' and Silversmiths' Products" Unedited CRA Tags ETA Part III 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. ... Finally, please note that this proposal became law when Bill C-43 received Royal Assent on June 29, 2005. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/08/19 — RITS 62835 — Application of Excise Tax to Jewellery Findings ...

8 September 2005 Excise Interpretation 63228- Application of subsection 4(4) of the Excise Tax Act Unedited CRA Tags EA 2001 158 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. MEMORANDUM FOR XXXXX September 08, 2005 Subject: XXXXX The purpose of this memorandum is to provide a response to your request concerning the application of section 158 of the Excise Act, 2001 ("Act") to XXXXX and its proposed importation of Russian-made vodka. ... Ron Hagmann A/Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings 2005/10/06 — RITS 63688 — Application of $3.00 Exemption to Loose Diamonds ...

1 April 2005 Excise Interpretation 56283- Part I of the Excise Tax Act Unedited CRA Tags ETA 4(1); ETA 4(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. ... Yours truly, Michael Moskovic Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/02/03 — RITS 53946 — [Determining the Manufacturer or Producer of Wine] ...

19 January 2005 Excise Interpretation 56458- Launch of Existing XXXXX Brands in Promotional XXXXX Unedited CRA Tags SOR/2003-288 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 January 19, 2005 XXXXX XXXXX XXXXX XXXXX XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the intent of XXXXX to launch various brands of XXXXX. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/12 — RITS 76937 — Excise Tax on Watches, Post Bill C-259 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   Between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but, effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   Between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   Effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Accordingly, effective November 25, 2005, the excise tax on watches is eliminated. ...

As a matter of administrative policy, excise tax is not imposed on the following: •   Schedule I goods having a manufacturer's sale price or duty paid value of less than $3.00; and •   Schedule I goods of a religious nature or significance. In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8%, but effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated; •   effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products would drop to 8% and continue to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/03 — RITS 76655 — Excise Tax on Watches, Post Bill C-259 ...

Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Furthermore, this request, conditional to approval by the Governor General in Council, will likely be in the official regulations by the spring of 2005. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division XXXXX XXXXX XXXXX 2004/09/08 F — RITS 52963 — Licence de tabac XXXXX ...

During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • In a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp • Stamp will be placed under the cellophane over-wrap. ... The amount of space used by the stamp and the current HWM is similar to many other countries as no country permits a stamp to be placed on its HWM. d) Expenditures Since the consultation period in 2005 leading to and following Budget 2005 announcements, stakeholders have presented their concerns with a proposed new stamping regime, including cost of implementation. ...