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. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Your request was for the following brand extensions: •   XXXXX XXXXX I understand from your letter that, none of these brand extensions have been or are currently sold in the domestic Canadian market. ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 190794 Business Number: […] Dear [Client]: Subject: EXCISE DUTY INTERPRETATION TOBACCO MARKING FOR CIGARS DESTINED FOR EXPORT Thank you for your [correspondence] of [mm/dd/yyyy] to […], concerning questions related to tobacco markings for cigars destined for export. ... Yours truly, Faye Chen Rulings Officer Tobacco Operations 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. ... Notice ETSL77, Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel, which explains the amendments in Budget 2016 on diesel and aviation fuel, states that; subparagraphs 68.01(1)(a)(i) and (ii) of the Act provides refund eligibility for vendors and purchasers of diesel fuel, both during and after the transitional period of March 23, 2016 to June 30, 2016. ... As well, ETSL 77 Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel, states that the ETA provides refund eligibility for vendors and purchasers of diesel fuel, both during and after the transitional period of March 23, 2016 to June 30, 2016. ...

. / 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 Questions Question 1 – When writing to the Canadian insurers to request insurance coverage should the requested coverage reflect the total insurance coverage provide by the global policy (which would be in fact the only policy available to submit with the E638 application form) or does the Commissioner take the view in assessing the market capacity criteria that the coverage to be requested and therefore be subject to declination should only reflect the Canadian component of the risk? ... Question 2 – If the requests to Canadian insurers for coverage are dated after the global policy has been issued and therefore the letters of declination are also dated after this time, will the Commissioner allow the exemption from the tax to apply to the premium paid on the commencement of the policy, assuming of course the exemption is granted. ...

. / 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 letter has been forwarded from [...], 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. ... A tobacco licence (TL) under the Act authorizes a person to manufacture tobacco productsi; [...] ... We understand that [the Corporation] intends to purchase bulk PMT from a non-resident supplier located in [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Should you have any questions, please feel free to call me anytime at (613) 957-9877. c.c.: Bernie Coughlin Denis Linteau 2004/10/27 — RITS 53414 — [Application of the Excise Tax to the Transaction of a Contract of Insurance] ...

. / 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 Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/08/19 — RITS 62835 — Application of Excise Tax to Jewellery Findings ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ron Hagmann A/Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings 2005/10/06 — RITS 63688 — Application of $3.00 Exemption to Loose Diamonds ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Michael Moskovic Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/02/03 — RITS 53946 — [Determining the Manufacturer or Producer of Wine] ...