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However, insurance policies issued by an authorized Canadian insurer with the involvement of a Canadian broker in the placing of the insurance will be considered to be exempt of the Part I tax. ... In these circumstances, the insured would not have to take the available small licensed limits first before the insurance was considered unavailable? ... Would this liability coverage be considered unavailable? We would not consider the liability coverage to be considered unavailable where a Canadian licensed insurer is able to provide the liability coverage with respect to risks ordinarily within Canada but unable to provide the liability coverage for risks ordinarily situated outside of Canada. ...

A hand of raw leaf tobacco comprises 5 to 30 tobacco leaves and is considered to be formed into a “hand” when tied together at the butt end (with a tie, leaf, string or raffia). Raw leaf tobacco is considered packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale. The act of packing a single leaf of tobacco constitutes a manufacturing process and as a single tobacco leaf does not constitute a “hand of tobacco” the product in question cannot be considered packaged raw leaf tobacco as defined in the Act or its regulations. ...

A hand of raw leaf tobacco comprises 5 to 30 tobacco leaves and is considered to be formed into a “hand” when tied together at the butt end (with a tie, leaf, string or raffia). Raw leaf tobacco is considered packaged in a prescribed package when it is formed into a hand for sale or when a hand of raw leaf tobacco or broken portions of the leaf are packed for sale. The act of packing a single leaf of tobacco constitutes a manufacturing process and as a single tobacco leaf does not constitute a “hand of tobacco” the product in question cannot be considered packaged raw leaf tobacco as defined in the Act or its regulations. ...

Whether mushrooms are considered vegetables, fruits or plants for the purposes of a greenhouse operator; 3. ... Although the term greenhouse is not defined in the Act, we considered the common definition of the term greenhouse which is a structure with walls and roof made chiefly of glass or translucent plastic in which plants requiring regulated climatic conditions are grown. ... As mushroom is a fungus generally requiring dark conditions for growth, a person in the business of growing mushrooms would not be considered a greenhouse operator. […], […] and […] are not greenhouse operators nor do they operate eligible greenhouses. ...

Under the definition of “manufacture”, any processing step that works the tobacco leaf towards a tobacco product is considered manufacturing. As the purpose of threshing is to separate the stems from the leaves the resulting product no longer meets the definition of “raw leaf tobacco”, but is considered “manufactured tobacco” for purposes of the Act. […] The foregoing comments represent our general views with respect to the subject matter of your request. ...

Portable generators or welder generators; When placed on or mounted to a vehicle or conveyance are not considered to be part of the conveyance or vehicle if the generator or welder generator can operate independently of the vehicle. ... When the generators or welder generators are not able to operate independently of the vehicle such as in instances where the generators or welder generators fuel is directly supplied from the vehicles fuel tank the generators or welder generators would be considered part of the vehicle or conveyance and fuel used in the generators or welder generators would not be eligible for FET refund. ...

Consequently, electricity generated to crush stones would not be considered hotel services and would therefore be generated to operate the unit. Therefore, a refund on excise tax for diesel used in the generation of electricity would not be available since the mobile rock-crushing unit would be considered to be a vehicle and the electricity generated by the diesel engine on the unit is used primarily in the operation of the vehicle. ...

Further, Excise Taxes and Special Levies Memoranda [(ETSL)] 7-1 – “Special Levies – Insurance Premiums” states, in Section 19, that “A contract of insurance is considered to be entered into or renewed on the effective date of the contract. ... If the premium is payable on a date other than the effective date, the contract is considered to be entered into or renewed on the date the premium is due for purposes of filing a return under Part I of the Act. ...

Consequently, when kerosene is taken for use to produce "frac" fluid, it does not meet the exclusion from tax provided by the definition of diesel fuel, as it is not used as a heating fuel, and would thus be considered a fuel oil and fall within the charging provision of subsection 23(1), and be subject to tax. ... However, should the kerosene be purchased tax exempt and used to produce "frac" fluid, this would be considered to be a diversion under subsection 23(9.1) of the Act and the tax would be payable by the person who sells the fuel, at the time of delivery to the purchaser, or by the person who appropriates the fuel, at the time of that appropriation. ...

You are not aware whether the Refiner has been authorized by the Canada Revenue Agency (CRA) under section 48 of the ETA to be considered as a manufacturer of similar goods. 5. ... Licence Number#____________________________________ Signature of Licensee or Authorized Person" Additionally, if the Refiner has been authorized under section 48 of the ETA to be considered as a manufacturer of similar goods, they are eligible to purchase fuel, that is strictly for resale, from [the Company] on a tax-exempt basis. ... Licence Number#____________________________________ Signature of Licensee or Authorized Person" Additionally, if the Refiner has been authorized under section 48 of the ETA to be considered as a manufacturer of similar goods, they are eligible to purchase fuel, that is strictly for resale, from [the Company] on an a tax-exempt basis. ...