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Results 11 - 20 of 21 for consideration
Excise Interpretation

22 April 2013 Excise Interpretation 151462 - FET End-User Refund under 68.01(2)

Further, section 70 speaks to drawbacks on certain goods (including ships' stores), but is not under consideration in the instant case. ...
Excise Interpretation

8 July 2009 Excise Interpretation 115544 - Application of ATSC to Owner's Aircraft by Designated Air Carrier

" Subsection 11(2) of the ATSCA states that "the charge in respect of the air transportation service is payable (c) if no consideration is paid or payable for the service and no ticket is issued for the service, at the time of emplanement. ...
Excise Interpretation

19 July 2007 Excise Interpretation 85758 - Request for Reconsideration of Instrument Certification Requirements as Outlined in EDM 1.1.5

Softwood Lumber Technical Working Group on Permits and Customs Issues for further consideration. ...
Excise Interpretation

26 November 2002 Excise Interpretation 42421 - AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand

However, upon further consideration of the delay in obtaining regulatory approval for new tobacco brands, we are prepared to immediately permit XXXXX to be treated as eligible for exemption from the normal excise tax and marking requirements. ...
Excise Interpretation

1 June 2012 Excise Interpretation 142432 - Clarification of Application of [Air Traveller’s Security Charge] (ATSC) Regarding Small Charter Operations

Paragraph 11(2)(c) states: “The charge in respect of the air transportation service is payable … if no consideration is paid or payable for the service and no ticket is issued for the service, at the time of emplanement.” ...
Excise Interpretation

17 August 2012 Excise Interpretation 142556 - Clarification of 10% Part I Tax on Insurance Premiums

The CRA asks that request letters to Canadian authorized insurers for coverage are dated prior to the start date of the insurance policy and that letters of declination be dated prior or within a reasonable amount of time from the start date of the insurance policy for consideration toward an exemption to the Part I tax. ...
Excise Interpretation

2 August 2012 Excise Interpretation 145343 - ETSL76 and Section 48 Reconsideration Request

Your letter has been made available to the Excise Taxes and Other Levies Unit of the Excise Duties and Taxes Division as valuable input to our ongoing dialog and future considerations. ...
Excise Interpretation

4 June 2009 Excise Interpretation 112878 - Federal Excise Tax Implications on an Exchange Agreement

For this reason, the FET must be taken into consideration for this transaction. ...
Excise Interpretation

30 November 2007 Excise Interpretation 88378 - Information on Excise Tax Drawback Claims

If a separate drawback claim was not submitted within the allowable time period, no further consideration would be given. ...
Excise Interpretation

5 March 2003 Excise Interpretation 43487 - Request Information with Regards to Tobacco

Unfortunately, our attempts to contact you have reached an answering machine, so we have been unable to correct this information (We cannot leave information of this nature on an answering machine due to confidentiality considerations), or to clarify your questions about tobacco taxation. ...

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