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Excise Interpretation

28 October 2005 Excise Interpretation 62435 - Application of Subsection 4(4) of the Excise Tax Act

Provided that things are as you say they are, then pursuant to subsection 4(4) of the ETA, the contract(s) of insurance described in your submission will be considered to be entered into or renewed, as the case may be, through XXXXX, (i.e., the agent/broker located in the province of XXXXX), the agent/broker directly retained or instructed by the insured, and not through your company XXXXX. ...
Excise Interpretation

1 April 2005 Excise Interpretation 56283 - Part I of the Excise Tax Act

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. ...
Excise Interpretation

12 December 2006 Excise Interpretation 85003 - Acceptable Levels of Concentration of Diethyl Phthalate as a Denaturant in Ethyl Alcohol That is Sold In or Imported Into Canada

However, for the making of an "approved formulation" (which, like denatured alcohol, is not considered to be "spirits"), diethyl phthalate may be accepted as a sole denaturant, but 250 mL would not be sufficient to adequately denature ethyl alcohol. ...
Excise Interpretation

30 January 2006 Excise Interpretation 65429 - Application of Excise Tax to Items Containing Precious Metals

Since these goods are made by a factory worker using mass production techniques, they are not considered goldsmiths' and silversmiths' products and are not subject to excise tax. ...
Excise Interpretation

11 April 2007 Excise Interpretation 82897 - Excise Tax Status for Fuel Used in Medivac Flights

In administering the ETA, therefore, it has been considered that there is no authority for granting tax exemption unless the sale of goods (in this case, gasoline) to an Indian or Indian Band qualifies in its own right under one of the existing exempting provisions in the Act. ...
Excise Interpretation

20 October 2005 Excise Interpretation 58003 - Follow-up – Request for Additional Information

If the XXXXX or meetings took place at a location off a reserve, that work would not be considered to be "performed on a reserve". •   Were there any restrictions within the insurance policy that provided that you were only covered under the policy with respect to work carried out while on the reserve? ...
Excise Interpretation

9 November 2021 Excise Interpretation 200342 - Application of the Fuel Charge to Transactions under Buyback Arrangements

A retailer/dealer is not permitted to register as a distributor strictly for purposes of the buyback agreement, since transactions under a buyback agreement are considered a return of goods from the retailer/dealer, who sold fuel to a client that had a contractual arrangement with that registered distributor, back to the registered distributor who originally delivered the fuel. ... You noted that when the retailer/dealer delivers or sells fuel to an end customer of the registered distributor, the fuel product is considered to be “bought back” by one or more registered distributors when the transaction is linked to a [agreement] with the retailer/dealer. ...
Excise Interpretation

4 October 2017 Excise Interpretation 186854 - Prescribed Brand for sale in Duty Free Shops and for delivery as ships' stores

The [X] 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. ...
Excise Interpretation

26 October 2005 Excise Interpretation 55567 - Application of Excise Tax to Jewellery

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

14 October 2005 Excise Interpretation 62044 - Exemption for Diesel Fuel Used in the Generation of Electricity

A person who carries on a business of transporting individuals by air is considered to be an air carrier for ATSC purposes. ...

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