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Excise Ruling
6 March 2025 Excise Ruling 9000312 - Air Carriers under the Greenhouse Gas Pollution Pricing Act
6 March 2025 Excise Ruling 9000312- Air Carriers under the Greenhouse Gas Pollution Pricing Act 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, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 9000312 Attention: [Client] March 6, 2025 Dear [Client]: Subject: Air Carriers under the Greenhouse Gas Pollution Pricing Act Thank you for your letter of [Date], concerning the application of the Greenhouse Gas Pollution Pricing Act (the Act) to air carriers. ... Additional documentation may also be used to support the declaration that the conveyance qualifies under SSRs, however the information must include all of the following: • name and address of the supplier and the purchaser; • destination airport(s); • identification of the eligible conveyance; • fuel type; • date and address of delivery; and • the quantity of fuel delivered to the supply tank of the aircraft. ...