Précis: The taxpayer manufactured fermented cider. It claimed an exemption (roughly $2 million) under the Excise Act, 2001 (the “EA”) on the basis that all of the products used in the fermentation process were of Canadian origin. CRA denied the...
The Mark Anthony Group v. R. - TCC: Product added after fermentation of cider does not vitiate duty exemptionREAD MORE »