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Application of Low-Materiality Fees Regulations Low-materiality (<$51)- Excise Act Licence Fee- Bonding warehouse Material (>$151) – Excise Act Licence Fee- Distilling by any process Low-materiality (<$51)- Excise Act Licence Fee- Import, manufacture, possession and use of a chemical still Low-materiality (<$51)- Excise Act Licence Fee- Pharmacist Low-materiality (<$51)- Excise Act Licence Fee- Brewing Low-materiality (<$51)- Excise Act Licence Fee- Manufacturing in bond Low-materiality (<$51)- Excise Act Licence Fee- Manufacture of tobacco or cigars Low-materiality (<$51)- Excise Act Licence Fee- Tobacco packer Low-materiality (<$51)- Excise Act Licence Fee- Manufacture of wood alcohol Details on each fee set by act, regulation or fees notice (table 5) Fee 2021–22 fee amount ($) 2021–22 total fee revenue ($) 2021–22 total remissions issued for the fee ($) Fee adjustment date in 2023–24 2023–24 fee amount ($) Excise Act Licence Fee- Bonding warehouse 50.00 0 This fee was not subject to remissions April 1, 2023 51.10 Excise Act Licence Fee- Distilling by any process 250.00 0 0 April 1, 2023 287.22 Excise Act Licence Fee- Import, manufacture, possession and use of a chemical still 2.00 0 This fee was not subject to remissions April 1, 2023 2.04 Excise Act Licence Fee- Pharmacist 2.00 0 This fee was not subject to remissions April 1, 2023 2.04 Excise Act Licence Fee- Brewing 50.00 75,100 This fee was not subject to remissions April 1, 2023 51.10 Excise Act Licence Fee- Manufacturing in bond 50.00 0 This fee was not subject to remissions April 1, 2023 51.10 Excise Act Licence Fee- Manufacture of tobacco or cigars 50.00 0 This fee was not subject to remissions April 1, 2023 51.10 Excise Act Licence Fee- Tobacco packer 50.00 0 This fee was not subject to remissions April 1, 2023 51.10 Excise Act Licence Fee- Manufacture of wood alcohol 1.00 0 This fee was not subject to remissions April 1, 2023 1.02 Fee grouping Examination of Instruments and the Provision of Tables Fee Examination of an instrument under subsection 148(2) of the Excise Act, 2001 Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Provision of Tables referred to above on compact disc Fee-setting authority Excise Act, 2001 (S.C. 2002, c. 22) Regulations Respecting the Fees for the Examination of Instruments and the Provision of Tables (SOR/2003-207) Year fee-setting authority was introduced 2003 Last year fee setting authority was amended Not applicable Service standard The fees did not have an established service standard. ... Application of Low-Materiality Fees Regulations Low-materiality (<$51)- Examination of an instrument under subsection 148(2) of the Excise Act, 2001 Low-materiality (<$51)- Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Low-materiality (<$51)- Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue Low-materiality (<$51)- Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Low-materiality (<$51)- Provision of Tables referred to above on compact disc Details on each fee set by act, regulation or fees notice (table 6) Fee 2021–22 fee amount ($) 2021–22 total fee revenue ($) 2021–22 total remissions issued for the fee ($) Fee adjustment date in 2023–24 2023–24 fee amount ($) Examination of an instrument under subsection 148(2) of the Excise Act, 2001 25.00 975 This fee was not subject to remissions April 1, 2023 25.55 Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue 50.00 0 This fee was not subject to remissions April 1, 2023 51.10 Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue 15.00 0 This fee was not subject to remissions April 1, 2023 15.33 Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue 15.00 0 This fee was not subject to remissions April 1, 2023 15.33 Provision of Tables referred to above on compact disc 10.00 0 This fee was not subject to remissions April 1, 2023 10.22 Fee grouping Registered Charities Information Returns Fee Fee Registered Charities Information Returns Fee Fee-setting authority Financial Administration Act, 19(1)(b) Registered Charities Information Return Fee Order (SOR/90-763) Year fee-setting authority was introduced 1990 Last year fee setting authority was amended Not applicable Service standard The fee did not have an established service standard. ... Application of Low-Materiality Fees Regulations Low-materiality (photocopies): Registered Charities Information Returns Fee Details on each fee set by act, regulation or fees notice (table 7) Fee 2021–22 fee amount ($) 2021–22 total fee revenue ($) 2021–22 total remissions issued for the fee ($) Fee adjustment date in 2023–24 2023–24 fee amount ($) Registered Charities Information Returns Fee: A person who requests a copy of a return shall pay to Her Majesty $0.30 per page for each copy of the return supplied to the person..30 per page 0 This fee was not subject to remissions April 1, 2023.31 per page Fee grouping Technical Publication Subscription Services Fee Subscription services in respect of technical publications – one-year subscription Subscription services in respect of technical publications – two-year subscription Complete set of technical publications Fee-setting authority Financial Administration Act, 19(1)(b) Revenue Canada Technical Publication Subscription Service Fees Order (SOR/93-48) Year fee-setting authority was introduced 1993 Last year fee setting authority was amended Not applicable Service standard The fees did not have an established service standard. ...

Not applicable 51.10 Fee grouping Examination of Instruments and the Provision of Tables Fee Examination of an instrument under subsection 148(2) of the Excise Act, 2001 Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Provision of Tables referred to above on compact disc Fee-setting authority Excise Act, 2001 (S.C. 2002, c. 22) Regulations Respecting the Fees for the Examination of Instruments and the Provision of Tables (SOR/2003-207) Year fee-setting authority was introduced 2003 Last year fee-setting authority was amended Not applicable Service standard Not subject to a service standard requirement of the Service Fees Act. ... Not applicable 15.33 Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue 15.00 0 This fee was not subject to remissions. ... Not applicable.31 per page Fee grouping Technical Publication Subscription Services Fee Subscription services in respect of technical publications – one-year subscription Subscription services in respect of technical publications – two-year subscription Complete set of technical publications Fee-setting authority Financial Administration Act, 19(1)(b) Revenue Canada Technical Publication Subscription Service Fees Order (SOR/93-48) Year fee-setting authority was introduced 1993 Last year fee-setting authority was amended Not applicable Service standard Not subject to a service standard requirement of the Service Fees Act. ...

Not applicable. 51.10 Fee grouping Examination of Instruments and the Provision of Tables Fee Examination of an instrument under subsection 148(2) of the Excise Act, 2001 Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue Provision of Tables referred to above on compact disc Fee-setting authority Excise Act, 2001 (S.C. 2002, c. 22) Regulations Respecting the Fees for the Examination of Instruments and the Provision of Tables (SOR/2003-207) Year fee-setting authority was introduced 2003 Last year fee-setting authority was amended Not applicable. ... Not applicable. 15.33 Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue 15.33 0 This fee was not subject to remissions. ... Not applicable..31 per page Fee grouping Technical Publication Subscription Services Fee Subscription services in respect of technical publications – one-year subscription Subscription services in respect of technical publications – two-year subscription Complete set of technical publications Fee-setting authority Financial Administration Act, paragraph 19(1)(b) Revenue Canada Technical Publication Subscription Service Fees Order (SOR/93-48) Year fee-setting authority was introduced 1993 Last year fee-setting authority was amended Not applicable. ...

GST/HST policy statement P-084R Date of Issue September 2, 1993 Revised March 8, 1999 Subject Forgiven Debts Considered Bad Debts Legislative Reference(s) Subsections 231(1) and 232(2) of the Excise Tax Act (the ETA) National Coding System File Number(s) 11610-4, 11783-2/231(1), 232(2) Effective Data January 1, 1991 for GST; April 1, 1997 for HST Text This policy statement addresses the tax treatment of forgiven debts. ...

July 12, 1993 The Income Tax Regulations require that all pre-reform benefits provided under a defined benefit provision of a registered pension plan be acceptable to the Minister of National Revenue. ...

GST/HST policy statement P-063 Date of Issue February 25, 1993 Subject Output Based Method for Input Tax Credit Allocation Legislative Reference(s) Sections 147 and 169 of the Excise Tax Act National Coding System File Number(s) 11585-12,11650-2 Effective Date January 1, 1991 Text This statement of interpretive policy will discuss the output based method for input tax credit allocation. ...

GST/HST Policy Statement P-061 DATE OF ISSUE May 25, 1993 SUBJECT Extension of Transfer Payment Policy LEGISLATIVE REFERENCE(S) Definitions of 'consideration' and 'supply', subsection 123(1) of the Excise Tax Act. ...

GST/HST policy statement P-067R Date of Issue July 6, 1993 Revised: April 30, 1999 Subject Meaning of "a conveyance or cargo container" Legislative Reference(s) The following are all to the Excise Tax Act: Section 6 of Part V of Schedule VI Para. 6.2(a) of Part V of Schedule VI Definition of "stopover" of Part VII of Schedule VI Definition of "leg" of Part VI of Schedule IX Section 3 of Part VI of Schedule IX Section 2 of Part I of Schedule X Para. 3(f) of the Non-Taxable Imported Goods (GST) Regulations National Coding System File Number(s) 11640-3 Effective Date January 1, 1991 for GST April 1, 1997 for HST. ...

In these Regulations, SOR/90-471 "accredited representative" means, in respect of representing in Canada countries the governments of which extend similar privileges to Canadian officials holding corresponding posts in those countries, a) the head of a diplomatic mission accredited in Canada, b) a high commissioner representing in Canada a government of Her Majesty, c) ministers, counsellors, secretaries and attachés of embassies and high commissions in Canada, and d) consuls general, consuls and vice-consuls of foreign countries who are natives or citizens of the country they represent and who are not engaged in any other business or profession; (représentant accrédité) "Act" means the Excise Act; (Loi) SOR/2006-51 "business day" [Repealed, March 23, 2006]; SOR/93-170 "package" means any container in which beer is placed for shipment, sale or consumption; (paquet) SOR/91-128 "period" [Revoked, March 30, 1993]; "production day" means, in respect of a brewery, a period not exceeding 24 consecutive hours during which beer is produced; (journée de production) SOR/91-128 "production period" [Revoked, January 31, 1991]. ...

Text Issue and Decisions: Subsection 273(4) of the Excise Tax Act, as amended by S.C. 1993, c. 27, s. 124(1) states that "An election or revocation under this section made jointly by an operator and a co-venturer is not a valid election or revocation unless it is made in prescribed form containing prescribed information and specifies the effective date of the election or revocation. ...