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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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 123592 July 27, 2010 Dear [Client]: Subject: EXCISE DUTY INTERPRETATION Thank you for your email of April 22, 2010, which was forwarded to us by Canada Border Service Agency, concerning the application of the Excise Act, 2001 to the purchase from a Canadian supplier of unstampedi imported cigars for delivery to [...] ... Your address will be [...], ON, [...]. Interpretation Requested You would like to know if a Canadian supplier can sell unstamped imported cigars to be delivered to [Country X]. ...

. / 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 final product contains only the following: * apple juice and/or apple concentrate produced from apples harvested in [Province X]; * water sourced from Canada; * natural flavours produced in Canada from agricultural or plant products grown in Canada; * artificial flavours produced outside Canada from non-agricultural or non-plant products; and * sugar, yeast, filtering agents, and gases from outside Canada. 3. ... Yours truly, Rupam Faruquee Rulings Officer Excise Duty Operations – Alcohol Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 Section 2 2 Subsection 62(1) 3 Subsections 135(1) and (3) 4 Excise Duty Memorandum EDM 4.1.1 (http://www.cra-arc.gc.ca/menu/EXMS-e.html), paragraphs 37 to 42 ...

Leg 1 [mm/dd/yyyy]: U.S. to Vancouver ([#] passengers) b. Leg 2 [mm/dd/yyyy]: Vancouver to Calgary (same [#] passengers) c. Leg 3 [mm/dd/yyyy]: Calgary to Edmonton (same [#] passengers) d. Leg 4 [mm/dd/yyyy]: Edmonton to Saskatoon (same [#] passengers) e. ... Proposed amendments to the ATSCA, if enacted, could have an effect on the […] [interpretation] provided herein. […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Scenario 1 XXXXX sends out customer owned jewellery (generally gold or silver) to licensed third parties to perform such typical repairs as •   soldering broken chains or bracelets; •   repairing, tightening or replacing clasps; •   re-tipping, re-clawing; re-shanking or re-sizing rings; •   polishing and cleaning of jewellery; and •   other similar types of repairs on pre-existing jewellery. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/09/22 — RITS 63685 — Exemption Request- Financial Guarantee Insurance ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2006/05/23 — RITS 78827 — Digital Up Timer ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/02/02 — RITS 57775 — Request for a Ruling on Excise Tax on Air Conditioners ...

3 January 2003 Excise Interpretation 43488- Changements soient apportés au nom des marques prescrites Unedited CRA Tags DORS/94-749 Ann I Le 3 janvier 2003 XXXXX Numéro de dossier: 43488 XXXXX, La présente fait suite à votre lettre XXXXX dans laquelle vous demandiez que des changements soient apportés au nom des marques prescrites suivantes afin d'être conforme aux exigences de l'Organisation Mondiale du Commerce: XXXXX ====? XXXXX XXXXX ====? XXXXX Tel que demandé, les changements seront apportés à la liste des appellations de tabac exemptées aux termes de l'annexe I du Règlement sur l'exemption de la taxe à l'exportation (produits du tabac) de la Loi sur la taxe d'accise ainsi qu'à la liste des appellations de tabac exemptées du marquage aux termes de l'annexe II du Règlement sur le tabac de la Loi sur l'accise. XXXXX ====? Vous pouvez donc commencer immédiatement la production et l'expédition des appellations commerciales susmentionnées en attendant que les modifications aux règlements soient officiellement adoptées. ...

When a subject vehicle is sold to a purchaser by a vendor and the purchaser exports the subject item, a rebate of the luxury tax is payable to the vendor if: * the vendor is a registered vendor for the purposes of the luxury tax; * the purchaser is not a registered vendor for the purposes of the luxury tax; * the luxury tax on the sale was payable and reported by the vendor; * the subject vehicle was not used in Canada before being exported; * the subject vehicle was not registered with the Government of Canada or a province before being exported; * the purchaser exports the subject vehicle as soon after the sale is completed; and, * the purchaser provides to the vendor, and the vendor retains, evidence satisfactory of the exportation of the subject vehicle by the purchaser. ... A qualifying sale is a sale of: * a subject vehicle to a purchaser; * the subject vehicle that has never been registered with the Government of Canada or a province; and, * the subject vehicle is sold for an amount that exceeds the price threshold of $100,000. A qualifying importation is an importation of: * a subject vehicle by a person; * the subject vehicle has never been registered with the Government of Canada or a province; and, * the value of the subject vehicle at the time of importation exceeds the price threshold of $100,000. ...

. / 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. ... Your client is a corporation who invests in shares of producing oil and gas wells in [...] but has no other operations. 2. The corporation has an interest in over [...] wells of which [...] are located in Canada and [...]. 3. ...

When a subject vehicle is sold to a purchaser by a vendor and the purchaser exports the subject vehicle, a rebate of the luxury tax is payable to the vendor if: * the vendor is a registered vendor in respect of subject vehicles; * the purchaser is not a registered vendor in respect of subject vehicles; * the luxury tax on the sale of the subject vehicle was payable and reported by the vendor; * the subject vehicle was not used in Canada before being exported; * the subject vehicle was not registered with the Government of Canada or a province before being exported; * the purchaser exports the subject vehicle as soon after the sale is completed; and, * the purchaser provides to the vendor, and the vendor retains, evidence satisfactory of the exportation of the subject vehicle by the purchaser. ... A qualifying sale is a sale of: * a subject vehicle to a purchaser; * the subject vehicle has never been registered with the Government of Canada or a province; and, * the subject vehicle is sold for an amount that exceeds the price threshold of $100,000. A qualifying importation is an importation of: * a subject vehicle by a person; * the subject vehicle has never been registered with the Government of Canada or a province; and, * the value of the subject vehicle at the time of importation exceeds the price threshold of $100,000. ...