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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. ... Leclaire Gestionnaire Opérations des droits d'accise- tabac Division des droits et des taxes d'accise 2005/05/02 — RITS 59118 — Part I of the Excise Tax Act ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/03/24 — RITS 78343 — Importation of Denatured and Undenatured Alcohol ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You have requested confirmation of your understanding of the Canada Revenue Agency (CRA) policy on a number of points that relate to the provision of exemption from FET to the purchasers of diesel fuel in the drilling and the oil & gas industry. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/18 — RITS 65231 — Refund of Federal Excise Tax on Fuel Sold for Use as Ships' Stores ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 2(1) of the Ships' Stores Regulations defines an international aircraft to mean "... an aircraft operating internationally in the transportation of passengers or goods, or both, for reward". ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/30 — RITS 65429 — Application of Excise Tax to Items Containing Precious Metals ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Point 2 – Our current understanding is that the process to file Drawback Claims is to submit the N15 form with the reason of 'Drawback Claim'. ... Yours truly, Darren Weiner Excise Tax and Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 90961 — Imported Tobacco Products Delivered to Duty Free Shops ...

. / 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. ... We understand that you would like CRA to confirm that the Part I tax on insurance premiums other than marine would not apply to insurance papers issued in the name of […] or […], as the […][Province X] considers the insurers licensed under their legislation to transact the business of insurance no matter what address is stated on the insurance paper. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

. / 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. ... Diesel fuel is defined in subsection 2(1) of the ETA to include "... any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel that is intended for use and is actually used as heating oil. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/14 — RITS 62044 — Application of the Air Travellers Security Charge to Private or Personal Flights ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts •   XXXXX has a re-refinery in XXXXX that produces diesel fuel from waste oil feedstock. •   The waste oil feedstock is obtained by collecting automotive and industrial wastes and waste lubricating oils throughout XXXXX Canada. •   The waste oil feedstock does not come from any industry production process but rather as a result of the consumption and collection of finished products whose life cycle is spent. ...