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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. ...

[a building] In correspondence dated [mm/dd/yyyy], [...], you expressed concern that you cannot claim an input tax credit (ITC) for the goods and services tax/harmonized sales tax (GST/HST) paid on the construction of a [...] ... [The Company] has constructed a [...] [building] on its property to provide such accommodation and it is a GST/HST registrant. ... The agricultural producer may acquire certain purchases (such as construction materials to construct a [...] ...

18 January 2013 GST/HST Interpretation 140264 F- Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA) – [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Unedited CRA Tags LTA article 6.2, partie I, annexe V 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. [Destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5   Numéro de dossier: 140264   18 janvier 2013 [Cher Client] : Objet: INTERPRÉTATION DE LA TPS/TVH Application de l'article 6.2 de la partie I de l'annexe V de la Loi sur la taxe d'accise (LTA)- [La fourniture de repas aux occupants d'un immeuble d'habitation ou d'une habitation par la personne qui fournit l'immeuble ou l'habitation] Je vous remercie pour votre [correspondance] du 16 novembre 2011, au sujet de l'application de l'article 6.2 de la partie I de l'annexe V de la LTA (« article 6.2 »). ... Béatrice Mulinda Unité des immeubles Division des institutions financières et des immeubles Direction de l'accise et des décisions de la TPS/TVH     ...

22 October 2024 GST/HST Ruling 247869- – […][genetic] improvement services Unedited CRA Tags ETA Part IX, 123(1), 142(1)(g), 165(1), 221(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. ... [Genetic] improvement is the production and improvement of genetics […]. ... The Agreement further provides, in part: […] 9. Owner has asked CanCo to modify its invoicing practices such that separate invoices for the shipping and handling of dosages delivered outside Canada are sent to […] (OwnersUSBranch) at its address outside Canada. ...

2 December 2010 GST/HST Ruling 95842r1- [...] [the Society] Unedited CRA Tags ETA 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. ... [the Society] Thank you for your letter of October 16, 2008, in which you ask that we consider the comments therein that support your contention that [...] [(the Society)] is entitled to an 83% PSB rebate under section 259 in respect of its operation of the [...] ...

You would like the CRA to confirm your current interpretation of the ETA and GGPPA with regard to hydrogen or hydrogen/natural gas blends, as follows: * No tax or similar charge is exigible on hydrogen or hydrogen/natural gas blends under the ETA (excluding Part IX of that Act) because such products are not listed in Schedule 1 of the ETA. * Hydrogen and hydrogen/natural gas blends are not subject to the fuel charge under the GGPPA because such products are not listed in Schedule 2 of the GGPPA. * A person dealing with hydrogen or hydrogen/natural gas blends has no reporting or other compliance requirement under the GGPPA or the ETA. ... The draft regulations allow the quantity of natural gas that contains hydrogen to be calculated using the formula: A × (100% – B) Where A is the number of cubic metres that the fuel would occupy at 15°C and 101.325 kPa, and B is the proportion of hydrogen in the product. ... Sincerely, Tim Hord, Manager, Fuel Charge Unit Excise Duties and Taxes Division Excise and Specialty Tax Directorate   ...

25 August 2015 Excise Ruling 162537- – Application of the Excise Tax on fuel blending by third party Unedited CRA Tags ETA 2(1)(f) 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. ... STATEMENT OF FACTS We understand the following: * […][The Company] ([…][ACo]) acquires fuel and ethanol from refiners across Canada. * [ACo] contracts the refiner to blend the fuel and ethanol into ethanol blended gasoline and blended biodiesel. * [ACo] is charged a blending fee by the refiner. * The blended fuel is then delivered to retail petroleum facilities. ... EXPLANATION Paragraphs 2(1)(f) of the ETA states that a “manufacturer or producer includes … (f) any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers”. ...

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. ...

With respect to the Park's [...] sites described in the Ruling, our understanding is as follows: • The roads within the Park are not ploughed during the winter. ... Individuals wanting to access their site must leave their vehicle at the entrance to the Park and walk to their site. • Water to the sites is shut off before winter freeze up. • There is no sewage infrastructure in the Park. ... However, as access to the Park is not available in the winter months (other than by foot and then often at some distance from the Park entrance), refilling the tanks is not practical in the winter months. • Recreational vehicles that are parked on a site in the Park are not permanently affixed to the site.We further understand that [...] ...

6 May 2014 GST/HST Interpretation 158433- – Deeming [the] […][Organization] to be on a reserve Unedited CRA Tags TIB-039r GST Administrative Policy — Application of GST to Indians 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. ... The [Organization] is a GST/HST registrant (#). The [Organization] is a registered charity (#) that provides lodging and care to residents of […][Province 1] First Nation communities that are travelling to […][City 1, Province 1], for pre-approved medical care. Although the [Organization]’s Head Office is located on the […] Reserve, the facility through which the [Organization] provides lodging and care (the “site”) is located in [City 1, Province 1]. […]. ...