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Results 71 - 78 of 78 for considered
Excise Interpretation

8 September 2005 Excise Interpretation 54085 - Application of Excise Tax on Repairs of Jewellery

The repairing of goods is not considered to be manufacture or production. ...
Excise Interpretation

12 July 2006 Excise Interpretation 79537 - Packaged Wine Destroyed or Damaged by Fire

Any breakage of packaged alcohol that results from a fire that takes place in an excise warehouse may also be considered an "accountable loss". ...
Excise Interpretation

6 January 2006 Excise Interpretation 64976 - Refund of Excise Tax on Diesel Fuel Used for Drilling and Production of Oil and Gas Wells

Point 11 A certificate of exemption would be considered adequate documentation in order to purchase diesel fuel for which 100% of the diesel will be used in the generation of electricity. ...
Excise Interpretation

30 November 2007 Excise Interpretation 88378 - Information on Excise Tax Drawback Claims

A drawback under section 70 of the ETA and a refund under section 68.17 of the ETA are considered to be separate and distinct methods of recovering the FET for aviation fuel sold/supplied for ships' stores. ...
Excise Interpretation

18 May 2011 Excise Interpretation 123538 - Calculation of Duty and Special Duty on Exported Tobacco Products

If a cigarette exceeds 102 mm in length, each portion of 76 mm or less is considered to be a separate cigarette. ...
Excise Interpretation

2 February 2022 Excise Interpretation 235373 - Application of the Greenhouse Gas Pollution Pricing Act to agency arrangements

Under common law, an agent is considered to represent the principal such that it can affect the principal’s legal position, such as through the disposition of property. ...
Excise Interpretation

3 February 2003 Excise Interpretation 42806 - Implementation of the Excise Act, 2001 ("new Act")

To be considered, the quantities and circumstances will need to be verified by the excise duty regional manager for the area. ...
Excise Interpretation

13 February 2025 Excise Interpretation 9000277 - FUEL CHARGE INTERPRETATION; Non-Registered Road Carriers

iv) Does the Minister have a policy on which methodologies would be considered a reasonable estimate of volume within a supply tank where a non-registered road carrier has not taken efforts to measure these volumes in earlier periods? ...

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