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Excise Interpretation
8 April 2013 Excise Interpretation 151964 - Detergent Additives Added to Gasoline at Retail Locations
Interpretation Requested You would like to know whether the addition of the detergent to the fuel at your client's retail locations will be considered manufacturing for the purposes of the Excise Tax Act. ...
Excise Interpretation
20 October 2011 Excise Interpretation 134951 - EXCISE INTERPRETATION [Insurance premiums other than marine]
However for the purpose of Part 1 of the ETA your client is not considered to be a corporation carrying on business in Canada. ...
Excise Interpretation
27 July 2011 Excise Interpretation 135261 - Excise Tax Status - Kerosene and Jet B Aviation Turbine Fuel
When Kerosene or Jet B fuel 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 intended for use and actually used as a heating fuel, and would be considered a fuel oil and fall within the charging provision of subsection 23(1), and be subject to tax. ...
Excise Interpretation
2 February 2006 Excise Interpretation 77509 - Licences issued under the Excise Act, 2001
Subsection 15(1) of the ATSCA provides that amounts collected by a person as or on account of the ATSC are considered to be held in trust for Her Majesty. ...
Excise Interpretation
7 June 2007 Excise Interpretation 85746 - END USER REFUNDS
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. ...
Excise Interpretation
4 October 2005 Excise Interpretation 59529 - Application of Excise Tax to Modular Links
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. ...
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
Therefore, pending the approval of the above-noted regulations under the Excise Act, 2001, XXXXX will be considered on an administrative basis, as a prescribed brand. ...
Excise Interpretation
20 December 2002 Excise Interpretation 42338 - Duty Paid Stamping and Excise Tax Issues Surrounding the Importation of Sheet Tobacco
Once the Excise Act, 2001 is implemented, however, all importations of manufactured tobacco product, regardless of their tariff classification, will be considered to be subject to excise duty at the then prevailing rates under Schedule 1 to that Act. ...
Excise Interpretation
15 July 2003 Excise Interpretation 46123 - (unnamed)
XXXXX would be considered to be a marginal manufacturer or producer of goods for the activities you described above, in addition to any other manufacturing or producing operations. ...
Excise Interpretation
16 June 2022 Excise Interpretation 243746 - Whether Bubble Hash qualifies as a “Low-THC Cannabis Product”
Once again, in order to be considered a “low-THC cannabis product”, the product is must consist entirely of dried or fresh cannabis, or must qualify as cannabis oil in order to meet the definition of “low-THC cannabis product”. ...