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When Company A sells the finished product, it must sell it on a tax-paid basis unless an exemption applies, such as: * The diesel is sold to a licensed wholesaler. * The diesel is sold to a licensed manufacturer who will further manufacture the diesel or where a section 48 authorization exists. * The diesel is sold to an end-user for use in the generation of electricity, except where the electricity so generated is used primarily in the operation of a vehicle. The end-user must provide a certificate. * The diesel is exported from Canada. * The fuel is sold and used as ships’ stores. * The diesel is sold as heating oil. ... Yours truly, Nathalie Robitaille Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

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. ...

1 April 2011 Excise Interpretation 133413- Supply of Bulk Refined Fuel Products to [...] ... [Customer X] Thank you for your email of February 22, 2011 concerning the application of the Excise Tax Act (ETA) to the operations of [...] ... Your email has been forwarded by the [...] Tax Services Office to Headquarters for reply. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 140498 October 24, 2012 Dear [Client]: Subject: EXCISE INTERPRETATION Eligibility of […] [Product X] for Excise Tax Refund Thank you for […] [Company A’s] letter of November 29, 2011 concerning the application of the Excise Tax Act to […] [Product X], an oil-soluble additive. ... [Product X] consists of […]% “clear fuel oil”, which meets the subsection 2(1) definition of “diesel fuel”. [Company A] purchases this diesel fuel from […] [Company B], and has been paying 4¢ per litre excise tax thereon. ...

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. ...

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.  ...

17 September 2015 Excise Interpretation 172322- – 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.  ...

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. ...

17 September 2015 Excise Interpretation 168360- – 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.  ...