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._____________________________ Signature of Purchaser Pursuant to subsection 23(9.1) of the Excise Tax Act, if the fuel oil (kerosene) is subsequently sold or appropriated by XXXXX for purposes other than heating oil, the fuel would be considered diverted and subject to excise tax. ...

Please be advised that the following is considered to be general information only and should not be construed as a definitive ruling from the Canada Revenue Agency. ...

To address this issue, we will be implementing an administrative policy that will allow licensees to continue applying existing labels until July 1, 2004, an extension from the December 31, 2003 date originally considered and as stated in your letter. ...

However, since the XXXXX are manufactured tobacco as that term is defined in section 2 of the Excise Tax Act and under section 6 of the Excise Act, they are considered to be subject to excise tax at the current rate of $35.648 per kilogram. ...

This means that diesel fuel used to propel the vehicle will not be considered as eligible fuel for purposes of the exemption. ... The resulting amount will be considered the eligible diesel fuel for exemption purposes. 2. ...

Interpretation Requested Your letter asked the following specific questions: (1) Should the Regulations' denaturant concentration "limits" be considered to be absolute or are they subject to rounding procedures, such as those set out in ASTM E29? ... In a case where the denaturant level is found to exceed what is called for by a particular DAG set out in Schedule 1 to the Regulations, it is very likely that the product would be considered an "approved formulation". ...

Subsection 3(2) of the Ships’ Stores Regulations state: “for the purpose of subsection (1), goods are considered to be used on board a conveyance if they are: (a) goods that are consumed in the operation and maintenance of the conveyance; (b) goods that are consumed by a person on board the conveyance; (c) souvenirs, gifts, edible supplies, wines, spirits, ales, beers, domestic or imported cigars or domestic stamped manufactured tobacco or imported manufactured tobacco that are sold on board the conveyance, unless it is a Canadian warship that is described in column I of subitem 3(1) of the schedule, for consumption outside Canada; or (d) goods described in column II of subitem 3(1) of the schedule that are sold on board a Canadian warship that is described in column I of that subitem 3(1) (i) within 30 days after the date on which the conveyance arrived in a Canadian port, or (ii) for consumption outside Canada.” ... In the case at hand, the diesel fuel sold from Company A to Company B is considered fuel sold for use as ships’ stores as Company B’s vessel, the […information about Company B] is engaged in international trade and meets the definition of an inland waters ship, a listed conveyance under subsection 7(3) of the Ships’ Stores Regulations. ...

Therefore, paragraphs (a) and (b) are separate components of the definition of cigar that should be considered independently. ...

Pursuant to subsection 23(9.1) of the Excise Tax Act, if fuel oil (kerosene/heating oil) is purchased without the excise tax and is subsequently sold or appropriated for purposes other than heating, the fuel oil would be considered diverted and subject to excise tax. ...

Based on the information provided, the fuel supplied to this client to heat a petroleum storage tank prior to applying a coating to protect the metal of the tank is not considered to be heating oil as it is not fuel used exclusively to heat a home, building or similar structure. ...