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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. XXXXX XXXXX XXXXX XXXXX XXXXX June 30, 2004 Dear XXXXX, This is in response to your letter XXXXX in which you requested approval to use non-duty-paid alcohol to manufacture homeopathic remedies in a XXXXX oz / XXXXX ml bottle in order to supply customer demand. ... Ron Hagmann A/Manager, Excise Duty Operations- Alcohol Excise duties and taxes Division Excise and GST/HST Rulings Directorate Policy and Planning Branch Revenue Canada Agency 2004/06/29 — RITS 52760 — Cooking Wine ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • In a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp • Stamp will be placed under the cellophane over-wrap. ...

Preston Gallant, CGA Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate XXXXX TOBACCO PRODUCTS- EXCISE TAX AND DUTY RATES (Ways and Means Motion- effective June 18, 2002)- Rate changes are indicated in bold- All Provinces and Territories- Regular Domestic Markets CIGARETTES Excise Tax (rate per 5 or fraction of 5 cigarettes) Excise Duty (rate per 1000) mass <1361 grams | mass > 1361 grams $0.25888 $27.475 1/2 $29.374 CIGARS Excise Tax Excise Duty greater of $0.065 and 65 per cent [i] * $14.786 per 1000 (In reality, the excise tax is rarely $0.03947, as the 50% rate is normally the greater.) ... (< 1.5% of production) $0.075 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ... (< 1.5% of production) $0.055 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ...

. / 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. ...

. / 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. ... As per your [mm/dd/yyyy] telephone conversation with rulings officer David May, [ACo] intends to import […] cigarettes […] and sell them to duty free shops located in […][Canada]. INTERPRETATION REQUESTED You would like to know the federal stamping requirements for imported […] cigarettes intended for sale, in Canada, to Canadian duty free shop operators. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... " Pursuant to subsection 23(2) of the ETA, the tax is payable by the manufacturer or wholesaler or by the importer of the goods on importation into Canada. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/26 — RITS 55567 — Application of Excise Tax to Modular Links ...

. / 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. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/12 — RITS 76937 — Excise Tax on Watches, Post Bill C-259 ...

. / 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 [...] ...

. / Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. [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: 135650 1 juin 2011 Objet: INTERPRÉTATION DE L'ACCISE [bandelettes blanche d'ouverture- tabac] [Cher client], Nous avons bien reçu votre lettre le 18 mai 2011 ainsi que des bandelettes blanches d'ouverture, provenant de produits du tabac, sur lesquels la mention " CANADA- DUTY PAID- DROIT ACQUITTÉ- QUÉBEC " apparaît. ...