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5 September 2014 Excise Interpretation 163982- – Threshed Tobacco Unedited CRA Tags EA 2001, 2 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. ... All legislative references contained in this letter are to the Excise Act, 2001 (Act) and the regulations therein, unless otherwise noted. […]. ... It includes packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product. * "raw leaf tobacco" means unmanufactured tobacco or the leaves and stems of the tobacco plant. * “manufactured tobacco” means every article, other than a cigar or packaged raw leaf tobacco, that is manufactured in whole or in part from raw leaf tobacco by any process. * "partially manufactured tobacco" means manufactured tobacco that is cut filler or cut rag or that is manufactured less fully than cut filler or cut rag. ...

14 September 2015 Excise Interpretation 168047- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

17 September 2015 Excise Interpretation 168087- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

17 September 2015 Excise Interpretation 172322- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

22 December 2017 GST/HST Ruling 181483- – Ability to file a GST/HST new housing rebate Unedited CRA Tags ETA Part IX: 123(1), 256(2), 256(3), 262(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. ... You estimate that the fair market value of the house (together with the land subjacent to the house, and the land immediately contiguous to the house that is reasonably necessary for the use and enjoyment of the house as a place of residence for you) at the time the construction is substantially completed will be $[…][< $450,000]. 4. The house will be constructed on land you purchased [#] years ago, which is located [in] […][location X, Province X]. 5. ...

8 October 1998 GST/HST Interpretation HQR0000994- Reimbursed Amounts & Termination Penalty Fees Unedited CRA Tags ETA 182; ETA 142(2)(c)(i) MEMORANDUM FOR TO: XXXXX XXXXX XXXXX FROM: Robert Bowman A/Rulings Officer General Operations Unit GST/HST Rulings & Interpretations Directorate Subject: Reimbursed Amounts & Termination Penalty Fees XXXXX This memorandum is in response to your request for an interpretation as to whether or not a technically accurate response has been given in your draft application ruling to XXXXX[.] ... Reimbursed Amounts for Damages to American and Canadian Cargo Loads (4 & 5): Under the agreement between XXXXX and the lease operator, XXXXX obtains cargo, tractor and trailer insurance in its name from an insurance company on behalf of the lease operator. ...

22 April 2013 GST/HST Ruling 145016- Importation of ammonium nitrate [...] ... April 22, 2013 Dear [Client]: Subject: GST/HST RULING Importation of ammonium nitrate [...] ... Statement of Facts We understand the facts to be as follows: 1. [...]. 2. ...

The participating [businesses] charge a $[…] refundable deposit to customers to encourage the return of the [cups] and lids. When a customer returns a [cup] and lid, the participating [businesses] refund the $[…] deposit. 4. ... In the context of the [reusable cup] program, when a customer elects to purchase a beverage at a participating [business] in a [cup] and simultaneously returns a used [cup], subsection 153(4) allows the participating [business] to deduct the value of the returned [cup] ($[…]) from the payment for the supply of the new [cup] ($[…]). ...

15 January 2018 GST/HST Interpretation 187770- – Eligibility to claim input tax credits Unedited CRA Tags ETA Part IX: 149(1), 152(1), 168(1), 169(1), 225(4), 296 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 187770 Business Number: […] Dear [Client]: Subject: GST/HST INTERPRETATION Eligibility to claim input tax credits Thank you for your fax of October 31, 2017, concerning your company’s eligibility to claim input tax credits (ITCs) for the goods and services tax/harmonized sales tax (GST/HST) payable to one of its suppliers. ... We understand that […] ([…][the Company]) is a Canadian corporation located in […], whose principal business involves the purchase of scrap gold (for example, used jewellery) that it subsequently refines into gold bars and coins that are at least 99.5% pure. ...

28 March 2002 GST/HST Interpretation 36322- Racetracks / ITC Allocations Unedited CRA Tags ETA 141.01(5) XXXXX XXXXX March 28, 2002Audit TSO Danielle Laflèche Charities, NPOs & Educational Services Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate36322 Subject: Racetracks / ITC Allocations This concerns your enquiry of June 11, 2001 as to whether the documents that you received and forwarded to us, which originated from XXXXX (the "Organization"), accurately set out our administrative policy concerning ITC entitlements for racetracks. ...