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. / 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. Date March 19, 2014 To: [Addressee] From: Nathalie Robitaille Excise Taxes and Other Levies Unit Legislative Policy and Regulatory Affairs Branch Case Number: 144475 SUBJECT: EXCISE INTERPRETATION Application of the Excise Tax Act on Stone Crushing Units Thank you for your [correspondence] […] of [mm/dd/yyyy] concerning the application of the Excise Tax Act to mobile processing plants units (stone crushing units) […]. ... The examples [in EP-003] illustrate that [a "vehicle"] [has] a concept of movement, but [the examples] make no distinction […] [between a] vehicle [that] is self-propelled, pushed or pulled. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 135525 August 22, 2011 Dear [Client]: Subject: Excise Interpretation Recovery of Federal Excise Tax Thank you for your fax of January 27, 2011 concerning the application of the Excise Tax Act (ETA) for fuel purchased by the [...] ... As well, there are no specific provisions within the ETA that would provide for a refund or exemption of the FET for the diesel used by the [...] ...

. / 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. ... [The Company] is a fuel distributor located in [...] [Province X] and does not hold an excise tax licence. 2. Due to the lack of kerosene available from [...] [City 1] area refineries, [the Company] would like to rebrand Jet A aviation fuel into kerosene. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   Between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but, effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   Between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   Effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ...

. / 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. ... You have submitted a sample copy of an insertion order […] dated [mm/dd/yyyy], which reflects the charges for the advertising services and the HST charged. ... In addition, GST/HST Memorandum 4.5.3, Exports – Services and Intellectual Property, describes the exclusions for zero-rating under section 7 of Part V of Schedule VI. ...

. / 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. ... Cigarettes, as defined, include any roll or tubular construction other than cigars or tobacco sticks that are intended for smoking, and are subject to duty at the applicable rate of 42.5 ¢ per five cigarettes or fraction thereof contained in any package. ... Therefore, in the example you cited in your correspondence, the 20 “slim” cigarettes contained in one package would be considered 40 “cigarettes” for Excise Duty purposes, and the application of Excise Duty would thus be 42.5 ¢ per five “cigarettes”, multiplied by 8 (total 40), resulting in an applicable duty rate of $3.40 per package. ...

Under the new Act, the term "tobacco marking" is defined at section 2 to be "... prescribed information that is required... to be printed on or affixed to a container of tobacco products that are not required... to be stamped". On the other hand "stamped" is defined, to indicate "... that duty, other than special duty, has been paid on the product". Also, the absence of stamping on a tobacco product will be treated under section 36 of the new Act as "... notice to all persons that [excise] duty has not been paid". ...

. / 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. ... The customer paid a deposit of $[….] 3. The motor vehicle was expected to be delivered to the customer by the end of 2021. 4. ... The customer paid a deposit of $$[….]. 3. On [mm/dd/yyyy], the [Company] was acquired by [Client] (dba: [Client]). 4. ...

. / 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. ... You also attached […] a purchase order and a pro-forma invoice of cigarettes under the brand “[…][Product 1]” to show the address of [ABC]. ... As an operator of duty free stores, Canadian manufactured tobacco and foreign brand tobacco cannot be delivered to [ABC], unless it is stamped and packaged with prescribed information. […]. ...

. / 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. ... Approximately […]% of fuel sales are to foreign and domestic commercial airlines operating flights carrying passengers. 3. Approximately […]% of fuel sales are to foreign and domestic carriers operating flights carrying only cargo, (for example UPS and FedEx). 4. ...