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This is consistent with the Income Tax Act as the harvesting of peat is considered to be mining, and not farming. ...

INTERPRETATION REQUESTED You would like to know if extended product warranties are generally considered to be a form of “contract of insurance” that are subject to the tax on insurance premiums under subsection 4(1) of the ETA, and under what circumstances an extended product warranty would constitute a “contract of insurance.” ...

Some additives used in the winemaking process, such as sugar and yeast, are considered incidental ingredients are not required to be wholly from Canadian sources. ...

The “[Product 2]” brand is considered to be a brand “prescribed” for the purposes of subsections 38(3) and 58(1) of the Act, which relieves the brand from the marking and special duty requirements under the Act. ...

Please note however that this policy is currently under review and letters of declination dated otherwise may be considered for exemption requests. ...

Section 48 of the ETA allows licensees to apply to the CRA to be considered as manufacturers of “similar goods” sold in conjunction with the goods they manufacture. ...

The stop in Grande Prairie is not considered a stopover. Scenario 2 Based on the facts above and pursuant to subparagraph 2(a)(iii), the ATSC does not apply to passengers boarding an aircraft used for transport on a direct flight to a destination in Canada that is not a listed airport; even though the flight refuels at a listed airport. ...

All facts would have to be considered but it is likely that the U.S. broker would be deemed to be the broker through whom the contract is made. 7) Correct, as long as no foreign broker is involved. 8) Correct, as long as no foreign broker is involved. 9) Correct, the domestic broker must be directly retained or instructed by the insured and not through any other broker or agent. ...

However, a contract for marine insurance, which covers an oceanic voyage with no planned breaks in its journey, would be considered insurance against marine risks. ...

The courts have stated that any activity that gives new forms, qualities or properties to raw or prepared materials is considered manufacturing. ...