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13 August 2018 Excise Interpretation 186002- – […][Refund eligibility of the Federal Excise Tax on diesel fuel] Unedited CRA Tags ETA Part VII, 68.01(1)(b) 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. ... INTERPRETATION REQUESTED The […] [incoming] letter states, “Currently refunds applied for are approved, if a separate fuel tank is used for the vehicle and the attached generator conveyance. ... Specific questions of […] concern cases where portable welders mounted on vehicles, are used to weld and power electrical tools, and where portable generators mounted on vehicles, are used to power electrical tools and power auxiliary lighting. ...

23 February 2012 Excise Interpretation 139851- EXCISE Interpretation- [Application of the] Air Travellers Security Charge [...] ... All legislative references are to the Air Travellers [...] [Security] Charge Act and the regulations therein, unless otherwise specified. We understand that you are the owner of [...] [Aircraft A]. You stated that you are not a "designated air carrier" and you do not provide an air service that is publicly available for the transportation of passengers or goods. ...

24 August 2021 Excise Interpretation 230364- – Excise duty on beer- Regular and reduced rates Unedited CRA Tags EA/Part III 170, 170.1, 171, 173 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 duty circular ED212-11 – Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada describes the CRA’s administration of section 170.1 of the Act. ... For beer, produced is interpreted to mean beer that is put into packages, as stated under paragraph 1(a) of excise duty circular ED212-4 – Guidelines for Brewery Operations Beer Produced. ...

6 December 2010 Excise Interpretation 129321- Excise Tax Interpretation- [...] ... [the Company] Thank you for your letter of October 14, 2010 concerning the application of the Excise Tax Act (ETA) to operations of your client [...] ... [The Company] is a corporation which is resident in [...] and not resident in Canada. 2. ...

4 April 2018 Excise Interpretation 188887- – Fuel Used to Heat Petroleum Storage Tanks Unedited CRA Tags ETA Introduction (1-2): 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. ... Yours truly, Dennis Dekleva Manager Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

12 May 2014 Excise Interpretation 161373- / RULING- Application of Federal Excise Tax on Air Conditioners to "Qualifying Vehicles" Unedited CRA Tags ETA Sch I, 1, ETA Sch I, 7, ETA Sch I, 8(d) 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: 161373 Dear [Client]: Subject: EXCISE INTERPRETATION / RULING Application of Federal Excise Tax on Air Conditioners to "Qualifying Vehicles" Thank you for your letter of March 21, 2014 concerning the application of the Excise Tax Act to qualifying vehicles. ... These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1-4 – Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. ...

26 March 2018 Excise Interpretation 189408- – Type of Excise Stamp Required for Tobacco Product known as Blunt Wraps Unedited CRA Tags EA 2001 Schedule 1; SOR/2003-288 Stamping and Marking of Tobacco Products Regulations 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, 9th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 189408 Dear [Client]: Subject: EXCISE INTERPRETATION Type of Excise Stamp Required for Tobacco Product known as Blunt Wraps Thank you for your [correspondence] […] of [mm/dd/yyyy] and our telephone conversations of [mm/dd] and [mm/dd], [yyyy] concerning the federal stamping requirements for a tobacco product known as “blunt wraps.” ... Yours truly Chris White Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […]. 2 According to section 2 of the Act, cigar includes (a) a cigarillo or cheroot; and (b) any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. 3 According to section 2 of the Act, “manufacture,” in respect of a tobacco product, includes any step in the preparation or working up of raw leaf tobacco into the tobacco product. ...

23 November 2012 Excise Interpretation 146849- – Ships’ Stores Unedited CRA Tags ETA Part VII, 68.01(2), ETA Part VII, 68.17, ETA Part VII, 70 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. ...

18 June 2019 Excise Interpretation 198258- – Fuel sold for use as ships’ stores Unedited CRA Tags ETA Part VII — General (58.1-116); Part III, Section 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. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division XXXXX XXXXX XXXXX 2004/09/08 F — RITS 52963 — Licence de tabac XXXXX ...