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EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process March 2011 The information in this notice does not replace the law found in the Excise Act, 2001 and its regulations and is provided for your reference and convenience only. ... The stamps are available in the following denominations: Cigarettes – 20 units Cigarettes – 25 units Cigarettes – 200 units Tobacco – 50 grams Tobacco – 100 grams Tobacco – 150 grams Tobacco – 200 grams Tobacco – 250 grams Tobacco – 400 grams Cigars Raw leaf Note: Tobacco sticks will also require the above cigarette stamp denominations. ... In accordance with the publicly awarded contract to design, manufacture and distribute the excise stamp, the firm unit price of the excise stamp is as follows: September 1, 2010 to March 31, 2014 – $0.00592 April 1, 2014 to March 31, 2015 – $0.00622 April 1, 2015 to March 31, 2016 – $0.00641 April 1, 2016 to March 31, 2017 – $0.00660 April 1, 2017 to March 31, 2018 – $0.00680 All technical publications related to the Excise Act, 2001 and regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...

Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...

Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...