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Excise Ruling

9 August 2017 Excise Ruling 181882 - – [Sale of Diesel Fuel]

9 August 2017 Excise Ruling 181882- [Sale of Diesel Fuel] Unedited CRA Tags ETA Part VII, 66 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 Duties and Taxes Division Place de Ville, Tower A, 11th Floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 181882 Dear [Client]: Subject: EXCISE RULING [Sale of Diesel Fuel] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Excise Tax Act to fuel sold at the […] Terminal in […][City 1], […][Province 1]. ... Title and risk of the diesel fuel was passed on to [ACo] at [the Company]’s […] Terminal in [City 1], [Province 1]. ...
GST/HST Interpretation

28 March 1996 GST/HST Interpretation 1996-03-28 - Farmland Willed to Spouse / Part I Exemptions

28 March 1996 GST/HST Interpretation 1996-03-28- Farmland Willed to Spouse / Part I Exemptions Unedited CRA Tags ETA 228(4) Text: PHONE MEMOR1670 E-MAIL REPLY                                                                         XXXXX POLICY OFFICER: Mike Place DATE: March 28, 1996 Subject: Farmland willed to Spouse / Part I exemptions Background XXXXX has the following query from a lawyer representing a widow who is bequeathed farmland by her husband. The property (house & farmland) was farmed until Fall/95, when the husband died. ...
GST/HST Interpretation

3 November 1999 GST/HST Interpretation HQR0001930 - - ITCs & Pension Plan Expenses

3 November 1999 GST/HST Interpretation HQR0001930-- ITCs & Pension Plan Expenses Unedited CRA Tags ETA 123(1) recipient; ETA 131; ETA 155(1); ETA 169(1) TO: XXXXX XXXXX XXXXX FROM: John Nowak Financial Institutions & Real PropertyFile HQR0001930 DATE: November 3, 1999 Subject: XXXXX- ITCs & Pension Plan Expenses To summarize briefly. ...
Fuel Charge Interpretation

16 July 2024 Fuel Charge Interpretation 9000278 - – Eligibility for a Rebate of the Fuel Charge

16 July 2024 Fuel Charge Interpretation 9000278- Eligibility for a Rebate of the Fuel Charge 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, Place de Ville, 320 Queen Street Ottawa ON K1A 0L5 [Client addressee] Case Number: 9000278 Business Number: […] Attention: [Client] July 16, 2024 Dear [Client] Subject: FUEL CHARGE INTERPRETATION Eligibility for a Rebate of the Fuel Charge Thank you for your letters of [mm/dd/yyyy], [mm/dd/yyyy], and [mm/dd/yyyy], concerning [client] eligibility for a rebate of the fuel charge. ... For more information on this matter, please read FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act, available at canada.ca/en/revenue-agency/services/tax/technical-information/fuel-charge-notices. ...
GST/HST Interpretation

14 February 2023 GST/HST Interpretation 200835 - – Emission Allowance

14 February 2023 GST/HST Interpretation 200835- Emission Allowance Unedited CRA Tags ETA Part IX 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. GST/HST Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 200835 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Emission Allowance Thank you for your correspondence of July 2, 2019, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of emission allowances. ...
GST/HST Interpretation

18 February 1994 GST/HST Interpretation 11690-12[1] - GST Registration — Rental of Property

18 February 1994 GST/HST Interpretation 11690-12[1]- GST Registration Rental of Property XXXXX file 11690-12(gjor) XXXXX Attention: Mr. XXXXX February 18, 1994 Subject: GST Registration Rental of Property Dear Sirs: Your letter of September 13, 1993, addressed to our International Tax Office has been forwarded for our reply. ...
GST/HST Interpretation

4 February 1999 GST/HST Interpretation HQR0001485 - Article 1, partie V.1, annexe V — LTA

4 February 1999 GST/HST Interpretation HQR0001485- Article 1, partie V.1, annexe V LTA Unedited CRA Tags LTA Annexe V, partie V.1, 1 XXXXX XXXXX le 4 février 1999File: HQR0001485 Objet: Article 1, partie V.1, annexe V LTA La présente fait suite aux conversations téléphoniques de Mme XXXXX en date du 30 novembre 1998, et du 18 janvier 1999, où elle demandait si les fournitures de repas et de breuvages offertes par un organisme de bienfaisance dans un restaurant ou une cafétéria qui est établi pour offrir des fournitures aux personnes défavorisées, sont assujetties à la TPS/TVH. ...
GST/HST Interpretation

26 February 2001 GST/HST Interpretation 33311/HQR0001582 - — Eligibility to Claim ITC

Facts: You provided copies of the following four agreements for our perusal: •   XXXXX XXXXX XXXXX XXXXX[.] The context of the XXXXX Agreement is as follows: •   XXXXX[.] The context of the XXXXX Agreement is as follows: •   XXXXX[.] The context of the XXXXX Agreement is as follows: •   XXXXX[.] The context of the XXXXX Agreement is as follows: XXXXX[.] ...
GST/HST Interpretation

1 February 1998 GST/HST Interpretation 1998-02-01 - Calculation of Penalty & Interest

1 February 1998 GST/HST Interpretation 1998-02-01- Calculation of Penalty & Interest Unedited CRA Tags ETA 280(1) Brian Paynter Program Officer Assessment & Collections Robert Bowman A/Rulings Officer GST/HST Rulings & Interpretations Directorate Subject: Calculation of Penalty & Interest Thank you for your electronic mail message dated September 15, 1997, concerning the application of subsection 280(1) of the Excise Tax Act (ETA) where a registrant requests an adjustment to a previously filed return to correct an error that resulted in an overpayment of a net tax refund to the registrant. ...
GST/HST Interpretation

28 March 2002 GST/HST Interpretation 36322 - Racetracks / ITC Allocations

28 March 2002 GST/HST Interpretation 36322- Racetracks / ITC Allocations Unedited CRA Tags ETA 141.01(5) XXXXX XXXXX March 28, 2002Audit TSO Danielle Laflèche Charities, NPOs & Educational Services Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate36322 Subject: Racetracks / ITC Allocations This concerns your enquiry of June 11, 2001 as to whether the documents that you received and forwarded to us, which originated from XXXXX (the "Organization"), accurately set out our administrative policy concerning ITC entitlements for racetracks. ...

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