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Any breakage of packaged alcohol that results from a fire that takes place in an excise warehouse may also be considered an "accountable loss". ... Explanation Section 2 of the Losses of Bulk Spirits and Packaged Alcohol Regulations sets out all of the prescribed circumstances under which bulk spirits are considered to be lost and for which the excise duty liability is relieved for the purposes of paragraph 109(f) of the Act. ... However, theft of packaged spirits from an excise warehouse is not considered to be a "prescribed circumstance", so there would be no relief of excise duty on those goods Non-duty paid packaged alcohol in an excise warehouse that has been merely damaged during the course of a fire, but not lost through breakage, is subject to excise duty upon removal from the warehouse, unless it is destroyed in a manner approved by the Minister, as provided in paragraph 145(2)(b) of the Act. ...

In these situations, the supply of the broadcast or communication service will be considered to be a supply of an advertising service. The provision of advertising space in the magazine is considered to be a service of communicating the message and, therefore, a supply of an advertising service. ... Under section 144.1, a supply that is made in Canada is also considered to be made in a province if it is determined to be made in the province under the place of supply rules in Schedule IX. ...

Would an unlicensed trader be considered a “Dealer” within section 68.17 of the ETA, where fuel is purchased from a physical supplier and then is resold for use as ships’ stores in an ocean-going ship engaged in international trade as outlined in the Ships’ Stores Regulation? ... An unlicensed trader who purchases fuel from a physical supplier and then resells the fuel to a vessel that qualifies to purchase the fuel as ships stores under the Ships Stores Regulations would be considered a “dealer” within section 68.17 of the ETA. 2. ...

Further, the federal excise tax would be due at the time of appropriation of the diesel by any of [the Company]'s customers for its own use, as each would be considered to be a "manufacturer or producer" under the Act. ... " Therefore, even though the diesel fuel is being produced for the use of [the Company]'s customers themselves rather than for retail sale, they would still be considered manufacturers or producers and the end product would nevertheless be subject to federal excise tax. ...

Blending is an activity that meets the requirement of paragraph 23(7)(a), but in order to be considered “blending” the resulting product must be given new forms, qualities and properties or combinations from the initial product, whether by hand or by machinery. Since Company A blends its own off-spec diesel with Company B’s diesel to produce an on-spec diesel, the activity is considered blending. ...

Therefore, to the extent that the tobacco leaves have been manufactured (as defined in the Act), the packaged product would be considered manufactured tobacco and not packaged raw leaf tobacco and would be subject to different treatment under the Act. ... INTERPRETATION GIVEN Based on the information provided, the product the you are proposing to manufacture for sale to the general public in Canada […] would be considered “packaged raw leaf tobacco” under the Act and as such, is required to be stamped with a “raw leaf” stamp and is subject to excise duty at the rate of $1.572 per kilogram. […]. ...

Are mass producers of gold and silver products, such as a mint, considered to be goldsmiths or silversmiths? ... Status of Mass Producers You have asked whether mass producers of products containing precious metals would be considered goldsmiths or silversmiths. ...

Accordingly, [Company A]cannot be considered a farmer under section 3, and they cannot issue an exemption certificate under subparagraph 36(1)(b)(vii) to receive a delivery of a type of fuel in a listed province exempt of the fuel charge. The fuel used in the farming equipment as part of rendering the service is considered fuel used for its own business activities and the fuel charge must be paid on the volumes in question under the registered distributor account pursuant to subsection 18(1). ...

Interpretation Given We considered the three-part definition of light fuel oil below as per section 3 of the Act to determine whether [product] is light fuel oil given that [product] is a distillate that has a viscosity not greater than 14 centistokes at 50°C. ... [Product] meets the criteria outlined under paragraph 3(c) for light fuel oil as it is not considered any of the fuel types, specifically, butane, ethane, gas liquids, aviation turbo fuel, kerosene, naphtha, propane, pentanes plus or still gas. ...

Therefore, this box is not considered to be a carton as ordinarily understood. ...