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If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. ... Accordingly, when it comes to the issue of a “slim” cigarette that is 120 millimetres in length, it would be considered two “cigarettes” for Excise Duty purposes. ... Conclusion: Based on the information provided, “slim” cigarettes of 120 millimetres in length are considered to be two “cigarettes” for Excise Duty purposes under the Excise Act, 2001. ...

The key point in that section is that the operation of a woodlot could be considered farming, logging, or another type of business, however each case must be considered individually based on the set of facts that apply in that situation. The paragraph further states that if a business’ main focus is the planting, nurturing, and harvesting of trees under a forest management or similar resource plan, it could be considered farming. ... (Footnote 1) Based on this information, forestry may be considered farming and […] [a] farmer can contract out operations and functions and still meet the definition of a farmer as long as they are responsible for the overall farming operation. ...

INTERPRETATION GIVEN Based on the facts set out above, the product, furnace fuel dyed, is considered a diesel fuel and an amount equal to the excise tax should be applied to the purchase. As the product is considered a diesel fuel, the CRA remains it’s stance on it’s previous interpretation of case number [#]. ... This is considered part of an industrial process. As this usage does not meet the definition of heating oil, it is considered a diesel fuel and the purchase of furnace fuel dyed is subject to excise tax. ...

Is hydrogen considered a “fuel” or any other product subject to a tax or charge under the GGPPA? ... Is any legislative or regulatory changes being considered that would change how hydrogen and hydrogen mixes are dealt with under the GGPPA? ... Therefore, hydrogen is not considered a fuel under the GGPPA and is not subject to the fuel charge. ...

Due to the existence of splash blending, many businesses that would not traditionally be considered to be manufacturers are licensed for that purpose. ... It also enables them to apply to the Minister to be considered the manufacturer of "similar goods" purchased for resale purposes only, under the provisions of section 48 of the ETA. Sections 48 and 49 of the ETA provide the authority for any licensed manufacturer who acquires, for resale purposes only, goods that complement or are of the same class as goods of its manufacture, to apply to the Minister to be considered as the manufacturer of such similar goods and hence to account for tax on its sales of these "similar" goods in the same way as it does on sales of goods of its production. ...

The courts have stated that any activity that gives new forms, qualities or properties to raw or prepared materials is considered manufacturing. ... You would not be considered a manufacturer with respect to these activities and, thus, the manufacturers of these goods must charge excise tax on them when they are sold to you. However, you will be considered a "legal manufacturer" with respect to the rings, pendants, etc. that are manufactured on your behalf by others. ...

The letter also stated that LASS considered each of the products covered by the ruling from the CBSA to be an "approved formulation" under section 2 of the Act. (7) The following descriptions in paragraphs #8 to #22, inclusive, relate to the products for which we have been asked to advise as to their excise duty implications. ... For the period XXXXX to June 30, 2003, none of the importations of the above-described products could be considered to be "approved formulations". ... The definition of "spirits" under section 2 of the Act specifically excludes, among other things, anything that is considered to be "an approved formulation" under the Act. ...

Interpretation Requested You would like to know whether XXXXX is a manufacturer/producer and is considered to be manufacturing bio-diesel and blends of bio-diesel under the following scenarios: 1) XXXXX blends bio-diesel and fossil fuel diesel; 2) XXXXX blends different source products (TME, SME, CME, CCME) of pure bio-diesel or any blend less than B100; 3) XXXXX blends two similar source products where one is B100 and the other is B99.9 (e.g. ... In scenario 5), XXXXX is not considered to be a manufacturer, and must purchase or import the source fuels on a FET-inclusive basis. ... " Sections 48 and 49 of the ETA provide the authority for any licensed manufacturer who acquires, for resale purposes only, goods that complement or are of the same class as goods of its manufacture, to apply to the Minister to be considered as the manufacturer of such similar goods and hence to account for tax on its sales of these "similar goods" in the same way as it does on sales of goods of its production. ...

A person who holds a spirits licence, is considered to be a spirits licensee for all sections of the Act and there is no minimum quantity that a person must produce or package. ... As you are aware, the Canada Revenue Agency's current policy is where imported spirits are blended with a minimum of 50% domestic spirits, the resultant product is considered to be domestic and the special duty is not payable. ...