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Results 1 - 10 of 21 for consideration
Excise Interpretation

20 December 2002 Excise Interpretation 42338 - Duty Paid Stamping and Excise Tax Issues Surrounding the Importation of Sheet Tobacco

The sample sent by you for our consideration, which was imported from XXXXX was sent to Mr. ... Based on this report, the product is said to warrant consideration as a "reconstituted tobacco". ...
Excise Interpretation

30 October 2002 Excise Interpretation 42585 - AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of Prescribed Brand Cigarettes Until March 31, 2003

However, upon further consideration of the delay in obtaining regulatory approval for new tobacco brands, we have decided to grant administrative "pre-approvals" of prescribed tobacco brands and prescribed cigarette formulas until March 31, 2003. ...
Excise Interpretation

20 July 2007 Excise Interpretation 93137 - Export Price for Independent Remanufacturer's Secondary Products

Interpretation Requested You would like to know if CRA would give consideration to allow you to continue to administer the federal excise tax as it applies to heating fuel and fuel used to produce electricity in light of the amendments announced in the federal budget of March 19, 2007. ... Therefore, we cannot give any consideration to your request to allow you to administer end-user refunds in any manner other than that prescribed in law. ...
Excise Interpretation

4 November 2015 Excise Interpretation 158946 - Application of the GST/HST to Transactions where Product is Provided in Exchange for Advertising Services

The Publisher is required to collect GST/HST at the applicable rate calculated on the consideration payable for the taxable advertising service supplied in Canada to a Canadian customer, even if the customer agrees to provide its products and/or services of equal value in exchange for the advertising service. 2. The Publisher is required to collect GST/HST at the applicable rate calculated on the consideration payable for the taxable advertising service supplied in Canada to a US customer, even if the customer agrees to provide its products and/or services of equal value in exchange for the advertising service. ... The Publisher is required to collect GST/HST at the applicable rate calculated on the consideration payable for the taxable sale in Canada, to a third party, of the right to receive products and/or services. ...
Excise Interpretation

16 October 2009 Excise Interpretation 109786 - Federal Excise Tax - Diesel - Foreign Vessels

However, I have forwarded your correspondence to XXXXX of the Regulations, Remissions and Delegations Section for consideration for any future amendments. ...
Excise Interpretation

15 December 2006 Excise Interpretation 85925 - Excise Tax on gasoline delivered to reserve

After careful consideration and consultations with the Department of Finance and the two principle brewers' associations we would like to advise that we will be amending our publication EDBN 9 so that the quantity of beer produced under contract applies towards the production volume of the brewer with the greatest production volume for purposes of the 75,000 hL limit. ...
Excise Interpretation

13 May 2003 Excise Interpretation 45459 - Labelling Requirements Under the Excise Act, 2001

During the course of discussions with industry this issue was raised and consideration sought for a transitional period during which existing supplies of labels could be depleted. ...
Excise Interpretation

14 November 2023 Excise Interpretation 9000249 - Application of the luxury tax on the purchase of subject aircraft

Consideration for the purchase of Aircraft B will be a combination of the trade-in value of Aircraft A and money. 4. ...
Excise Interpretation

13 March 2009 Excise Interpretation 111115 - New Tobacco Stamping Regime

Based on these representations (copy of XXXXX timetable Summary is attached) and other considerations, the revised implementation date of early 2010 was established and announced by the Minister of National Revenue on September 4, 2008. ... XXXXX of Health Canada, CRA XXXXX reconfirmed that the two government bodies will work together to ensure that if there are any changes to the size or placement of the Health Warnings Messages (HWM), they will take into consideration the stamp. ...
Excise Interpretation

14 October 2005 Excise Interpretation 62044 - Exemption for Diesel Fuel Used in the Generation of Electricity

One of the factors you recommended that we consider is whether or not there was consideration paid for a particular flight. On that particular point, paragraph 11(2)(c) of the ATSC Act addresses the scenario, where no consideration is paid or payable for the service, and no ticket is issued for the service. ...

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