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3 January 2003 Excise Interpretation 42701- Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty Unedited CRA Tags ETA 23(2) XXXXX XXXXX XXXXX XXXXX Case: 42701January 3rd, 2003 Dear XXXXX This letter is in response to your email XXXXX concerning the importation of a product known as XXXXX and your request for a ruling on the tariff classification of this product. ... Sawab Nekiar, of the Customs Branch's Tariff Division, confirmed that XXXXX are classified under tariff item 2403.91.10 as "homogenized" or "reconstituted" tobacco "... suitable for use as wrapper tobacco. ...

26 November 2002 Excise Interpretation 42421- AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand Unedited CRA Tags ETA 23.3(1) XXXXX November 26, 2002 Dear XXXXX This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act. ...

Environment and Climate Change Canada (ECCC) has issued […] as follows: […]: Covered Facility Certificate [#] issued [mm/dd/yyyy]; […]. ... Each [unit] is [used] […] prior to being sold, […]. [Fuel] is also used in the following manners […]: in […] trucks […] [at the] covered facility and in other [units] that […][leave the] covered facility. A portion of the [units] […] are sold in Canada […]. The majority of [units] […] are sold to […][X] and are destined for a location outside Canada. ...

We understand that your company […] manages and operates […] [aircrafts] […]. The aircraft type […] is registered with the […]. The aircraft maximum take-off weight of the [aircraft] is […] lbs according to the aircraft manual. ... We are of the view that the exemption applies to the [aircraft] with a maximum certified take-off weight of […] kg. ...

26 November 2012 Excise Interpretation 146468- – Excise Tax on Detergent Portion of Unleaded Gasoline Unedited CRA Tags ETA Introduction 2(1) 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 GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 146468 Business Number: […] November 26, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Excise Tax on Detergent Portion of Unleaded Gasoline Thank you for your [correspondence] of August 1, 2012 concerning the application of the Excise Tax Act to the detergent portion of unleaded gasoline. ... We understand that: * […] [Company A] imports and sells gasoline detergent to a Canadian customer. * The Canadian customer will be adding the detergent to their unleaded gasoline. * [Company A] imports the detergent from […] [Country X]. * The unleaded gasoline will be sold by the Canadian customer at their Canadian locations via pumps and tanks they have installed. * The Canadian customer pays all the excise tax due on the sales of the unleaded gasoline to their suppliers. * The Canadian customer has asked [Company A] to remit excise tax on the detergent portion of the unleaded gasoline to the Canada Revenue Agency. ...

You also provided the following documents: * A third party authorization that authorizes […] (the Representative) to correspond on the Taxpayer’s behalf. * Standard authorization for facsimile transmissions. ... We understand the following: The First Nation is a limited partner of […] (the Company), whose activities are carried out on a reserve. ... Yours truly, Shivam Bagga, CPA Senior Rulings Officer Legislative Policy and Regulatory Affairs Branch FOOTNOTES 1 HYPERLINK " https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/18781/index.do " References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11 at para 219. ...

14 September 2015 Excise Interpretation 168047- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

17 September 2015 Excise Interpretation 168087- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

5 September 2014 Excise Interpretation 163982- – Threshed Tobacco Unedited CRA Tags EA 2001, 2 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. ... All legislative references contained in this letter are to the Excise Act, 2001 (Act) and the regulations therein, unless otherwise noted. […]. ... It includes packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product. * "raw leaf tobacco" means unmanufactured tobacco or the leaves and stems of the tobacco plant. * “manufactured tobacco” means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. * "partially manufactured tobacco" means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ...

12 August 2015 Excise Interpretation 168897- – Application of Excise Tax on Fuel Imported into Canada Unedited CRA Tags ETA 23; 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. ... Based on the information provided, we understand the following: • A U.S. resident corporation (US Co.) purchases bio-diesel in the U.S. • US Co. wants to begin selling the bio-diesel to a Canadian purchaser. • US Co. transfers title to a related Canadian corporation (Can Co.) immediately before the bio-diesel is exported from the U.S. • Can Co. acts as the importer of record in respect of the importation of the fuel into Canada. • Neither US Co. nor Can Co. is licensed as either a manufacturer or a wholesaler under the ETA. • The Canadian purchaser is an excise tax licensed manufacturer who will blend the bio-diesel with gasoline and the end product (i.e. diesel fuel) which will be subject to excise tax when sold to a purchaser. • Pursuant to the contract between US co., Can Co. and the Canadian purchaser, the terms of delivery are “delivered at terminal”. ... Since Can Co. would pay the tax on the bio-diesel at the time of importation, paragraph 23(7)(a) would not apply […] given that the tax would have previously been levied. ...