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26 November 2002 Excise Interpretation 42421- AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand Unedited CRA Tags ETA 23.3(1) XXXXX November 26, 2002 Dear XXXXX This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act. ...

5 December 2002 Excise Interpretation 43028- Application of Excise Tax to Fuel Products Unedited CRA Tags ETA 48; ETA 49 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / 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 XXXXX December 5, 2002 Subject: XXXXX Dear XXXXX: This is in response to your letter XXXXX regarding the application of excise tax to fuel products handled by your clients noted above. ... Bill McCloskey Assistant Commissioner Policy & Legislation ...

20 December 2002 Excise Interpretation 42338- Duty Paid Stamping and Excise Tax Issues Surrounding the Importation of Sheet Tobacco Unedited CRA Tags EA 201(2); 2403.91.10.00 MEMORANDUM XXXXX December 20, 2002HEK 51700-1 Subject: XXXXX The purpose of this memorandum is to respond to the information and documents that we received from you XXXXX concerning the duty paid stamping and excise tax issues surrounding the importation of the XXXXX by XXXXX. ... Nonetheless, since this product is regarded as a manufactured tobacco product, it is our view that the XXXXX is properly subject to excise tax at the current rate of $35.648 cents per kilogram, under the provisions of subsection 23(1) of the Excise Tax Act, and as proposed in the Ways and Means Motion of June 17, 2002. ... Preston Gallant, CGA Manager Excise Duty Operations Excise Duties and Taxes Division c.c.: All regional managers Sawab Nekiar, Trade Policy and Interpretation, Customs Branch [i] * 50% of the Canadian manufacturer's sale price or duty paid value, as the case may be. ...

These rates are as June 18, 2002, but are subject to change. Should you require further information, or have any questions with respect to this letter, please do not hesitate to contact me at (613) 954-4208 or Richard Crompton at (613) 957-4156. 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. ...

As well, excise tax on duty-paid tobacco products delivered to XXXXX as "ships' stores" is then applicable at the time these goods are delivered to XXXXX, at the rates set out in subsection 23.11(2) of the ETA and as announced in the Ways and Means Motion of June 17th, 2002. ... Paragraph 23.11(1)(c) of the ETA calls for the tobacco products to be "delivered to a person for use as ships' stores in accordance with the regulations made under this Act and the Customs Tariff ", but makes no mention of title to the goods at the time of delivery. ... It may be best to use a " pro forma " invoice for shipments of duty paid tobacco products to CBWs and also to Canadian duty free shops. ...

XXXXX XXXXX (10) New monthly return and refund claim forms The current " Monthly Return- Excise Duty- Tobacco ["] (Form K50T- revenue portion) will be replaced by the " Excise Duty Return- Tobacco Licensee " form. ... These memoranda will address the following matters: •   Licence types •   Obtaining and renewing a licence •   Security requirements and guarantee bonds •   Approved financial institutions and bonding companies •   Branches and divisions •   Cancellations and suspensions •   Amalgamations and mergers •   Bankruptcies and corporate reorganizations •   Information for non residents Other memoranda will be available closer to the implementation date of the new Act. (12) New regulations The proposed regulations under the new Act were released for public comment in December 2001, including all those of direct interest to the tobacco industry. ... The Tobacco Regulations were, however, amended on May 30, 2002, to deal, in part, with the matter of Canadian manufactured tobacco products intended for delivery to accredited representatives in Canada. ...