Section 48 — Excise Tax Act: Application by manufacturer

Any licensed manufacturer may make an application in writing to the Minister to be considered, for the purposes of this Act, as the manufacturer or producer of all other goods, in this section and section 49 referred to as “similar goods”, that the licensed manufacturer sells in conjunction with his sales of goods of his manufacture or production in Canada or that are of the same class as goods the licensed manufacturer manufactures or produces in Canada. The Minister may at any time request an applicant under this section to supply additional information in respect of his application. On receiving an application, the Minister shall decide whether to approve or reject the application and shall send to the applicant a notice in writing setting out his decision and, where the Minister approves the application, the date on and after which the approval is effective. Subject to subsection 49(2), on and after the date set out in a notice of decision pursuant to subsection (3), the applicant shall be deemed to be the manufacturer or producer of all similar goods that the applicant sells and those goods shall be deemed to be at the time the applicant acquires them, for the purposes of this Part, partly manufactured goods, and for the purposes of Part III, goods described in paragraph 23(7)(a); and thereafter, goods produced or manufactured in Canada.