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Under the new Act, the term "tobacco marking" is defined at section 2 to be "... prescribed information that is required... to be printed on or affixed to a container of tobacco products that are not required... to be stamped". On the other hand "stamped" is defined, to indicate "... that duty, other than special duty, has been paid on the product". Also, the absence of stamping on a tobacco product will be treated under section 36 of the new Act as "... notice to all persons that [excise] duty has not been paid". ...

. / 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 customer paid a deposit of $[….] 3. The motor vehicle was expected to be delivered to the customer by the end of 2021. 4. ... The customer paid a deposit of $$[….]. 3. On [mm/dd/yyyy], the [Company] was acquired by [Client] (dba: [Client]). 4. ...

. / 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 also attached […] a purchase order and a pro-forma invoice of cigarettes under the brand “[…][Product 1]” to show the address of [ABC]. ... As an operator of duty free stores, Canadian manufactured tobacco and foreign brand tobacco cannot be delivered to [ABC], unless it is stamped and packaged with prescribed information. […]. ...

. / 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. ... Approximately […]% of fuel sales are to foreign and domestic commercial airlines operating flights carrying passengers. 3. Approximately […]% of fuel sales are to foreign and domestic carriers operating flights carrying only cargo, (for example UPS and FedEx). 4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate 320 Queen Street, 20th floor, Tower A, Place de Ville Ottawa, ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: # 109786 Attention: XXXXX October 16, 2009 Dear XXXXX: Subject:_Excise Interpretation Federal Excise Tax- Diesel- Foreign Vessels Thank you for your letter of XXXXX concerning the application of the Excise Tax on fuel for research vessels operating on the continental shelf of Canada, and potential amendments to the Ships Stores Regulations that could allow for an exemption for certain classes of vessels operating "outside of Canada", in International waters. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Division Excise and GST/HST Rulings Directorate cc: Enc.: UNCLASSIFIED ...

. / 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. ... Autorisation en vertu de l'article 48 Par la présente, le ministre du Revenu national autorise [...], en vertu du paragraphe 48(3) de la LTA, pour être considéré comme fabricant ou producteur de marchandises semblables. ...

. / 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: 132836 March 7, 2011 Dear [Client]: Subject: Excise Interpretation Excise Tax Refund for On Board Truck Heaters Thank you for your fax of February 15, 2011 concerning the application of the Excise Tax Act (ETA) to the operations of [...] ...

. / 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 ...