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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 du revenu du Canada. Excise Tax and Fuel Charge Division Place de Ville, Tower A, 5th Floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] RITS: 9000236 August 15, 2024 Subject: EXCISE INTERPRETATION – Eligibility for Refund of Excise Tax Thank you for your letter of September 22, 2023 to the Canada Revenue Agency (CRA), concerning your eligibility for relief from the excise tax on fuel pursuant to section 68.17 of the Excise Tax Act (the Act) and the Ships’ Stores Regulations (the Regulations). ...

. / 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 Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 Addressee Case Number: 9000237 Attention: [Client] January 23, 2025 Dear [Client]: Subject: Interpretation – Fuel charge exemption certificates and rebate for fuel charge overpayment Thank you for your letter of [mm-dd-yyyy], concerning the application of the Greenhouse Gas Pollution Pricing Act (the Act) to a person’s eligibility for a rebate of an overpayment of the fuel charge. ...

. / 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 refund is limited to the lesser of * the taxes and duties imposed by the national government of the foreign country where the tobacco products were exported, and * the amount of the special duty imposed under the Act that was paid by the tobacco licensee who manufactured the tobacco products. The person who imported the tobacco products into a foreign country must provide satisfactory evidence that * all taxes and duties imposed on the tobacco under the laws of the foreign country have been paid, and * the container of the product has printed on it or affixed to it tobacco markings. ...

11 April 2017 Excise Interpretation 181304- [Application of Part I (Insurance Premiums Other Than Marine) of the Excise Tax Act] Unedited CRA Tags ETA Part I — Insurance Premiums Other Than Marine (3-7): 5(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. ... Recently one of the co-insurers informed [ABC] that as a broker [ABC] […][is] required to report to the Canada Revenue Agency (CRA) using form B241, Excise Tax Return – Broker. ... INTERPRETATION GIVEN [ABC], acting as a broker in placing a contract of insurance for risks ordinarily within Canada with a number of insurers of which one or more insurers is not authorized in Canada, is required to file a return, using form B241, Excise Tax Return – Broker. ...

. / 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. Date March 19, 2014 To: [Addressee] From: Nathalie Robitaille Excise Taxes and Other Levies Unit Legislative Policy and Regulatory Affairs Branch Case Number: 144475 SUBJECT: EXCISE INTERPRETATION Application of the Excise Tax Act on Stone Crushing Units Thank you for your [correspondence] […] of [mm/dd/yyyy] concerning the application of the Excise Tax Act to mobile processing plants units (stone crushing units) […]. ... The examples [in EP-003] illustrate that [a "vehicle"] [has] a concept of movement, but [the examples] make no distinction […] [between a] vehicle [that] is self-propelled, pushed or pulled. ...

. / 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 [...] ...

. / 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 du revenu du Canada. ... You have submitted a sample copy of an insertion order […] dated [mm/dd/yyyy], which reflects the charges for the advertising services and the HST charged. ... In addition, GST/HST Memorandum 4.5.3, Exports – Services and Intellectual Property, describes the exclusions for zero-rating under section 7 of Part V of Schedule VI. ...

. / 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. ... Cigarettes, as defined, include any roll or tubular construction other than cigars or tobacco sticks that are intended for smoking, and are subject to duty at the applicable rate of 42.5 ¢ per five cigarettes or fraction thereof contained in any package. ... Therefore, in the example you cited in your correspondence, the 20 “slim” cigarettes contained in one package would be considered 40 “cigarettes” for Excise Duty purposes, and the application of Excise Duty would thus be 42.5 ¢ per five “cigarettes”, multiplied by 8 (total 40), resulting in an applicable duty rate of $3.40 per package. ...