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9 May 2005 Excise Interpretation 60262- Excise Tax Rates on Jewellery, etc. ... Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met: •   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and •   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol ...

3 March 2005 Excise Interpretation 58167- Manufacturing Activities for Excise Tax Purposes Unedited CRA Tags ETA 23(1) 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. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Doug Rollins Manager Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/17 — RITS 59196 — Excise Tax Rates on Jewellery, etc. ...

16 February 2005 GST/HST Ruling 46992- Sales of XXXXX Lots Unedited CRA Tags ETA 142(1)(a); ETA Sch VI, Part V, 12 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. ... Under section 12 of Part V of Schedule VI to the ETA, a supply of tangible personal property may be zero-rated if the supplier •   ships the property to a destination outside Canada that is specified in the contract for carriage of the property; •   transfers possession of the property to a common carrier or consignee that has been retained by the supplier on behalf of the recipient or the recipient's employer to ship the property to a destination outside Canada; or •   sends the property by mail or courier to an address outside Canada. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/17 — RITS 47887 — GST on the Supply of a Condominium Unit ...

27 January 2005 Excise Interpretation 56701- Restricted Preparations 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 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 January 27, 2005 XXXXX XXXXX RITS # 56701 Dear XXXXX, Thank you for your letter XXXXX in which you were seeking clarification on the treatment of former Excise Act "restricted preparations" under the new Excise Act, 2001. ... Alternatively, you may: •   add ingredients to render the formulation non-potable such as a thickening agent, sodium chloride, glycerol, glycerine, propylene glycol, triacetin, acetic acid, etc.; or •   use duty-paid alcohol. ...

3 June 2005 GST/HST Ruling 55989- XXXXX Unedited CRA Tags ETA 252.41; ETA 258.1; ETA 261.31; ETA 264; ETA 280; ETA 297 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. ... Subsection 280(1) of the ETA provides that penalty & interest are payable whenever a person fails to pay an amount to the Receiver General. ... Should you have any further questions please feel free to contact me at (613) 954-7931. 2005/06/07 — RITS 57924 — XXXXX Parking ...

30 June 2005 GST/HST Interpretation 60577- Books sold with CD-ROMs Unedited CRA Tags IA 87 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. ... ; •   Where was the property off-loaded?; •   Who is responsible for the property in case of damage to the property on route to the reserve and to the second location off a reserve? ... Should you have any other questions or wish to discuss the matter further, please contact me at 613-954-7954. 2005/06/08 — RITS 61104 — GST Status of Movie Packages ...

1 April 2005 GST/HST Interpretation 55068- Tax Status of Lease Agreements Entered Into Before March 10, 2004 Unedited CRA Tags ETA Sch V, Part VI, 25 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. ... Examples of modifications that would not result in the termination of a pre-March 10 lease agreement include: •   Changing the mode of payment (e.g. payment by cheque vs. direct deposit to the supplier's bank account). •   Changing the designated place of payment (e.g. direct deposit to a different bank or a different branch). •   Adding an early termination clause to the agreement provided that the other terms of the agreement are not changed. ... Yours truly, Béatrice Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/18 — RITS 56825 — GST Treatment of Interchange Fee ...

14 March 2005 GST/HST Interpretation 51795- Transfer of an Interest in a Trust Holding a Freehold Mineral Title- XXXXX Unedited CRA Tags ETA 123(1) property; ETA 123(1) service; IA 87 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. ... The following details on the warranty were provided XXXXX: •   The BEE acquired the vehicle from a dealer registered for GST/HST; •   The vehicle was shipped to a reserve by an agent of the dealer; •   The BEE acquired the optional extended warranty for the vehicle at the time of purchase of the vehicle; •   The dealer charged GST on the extended warranty. ... Should you wish to discuss the matter further, please call me at 613-954-7954. 2005/03/14 — RITS 53920 — Computer Software Programs Used by Blind Individuals ...