Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Whether advance rulings and technical interpretations should be provided in writing
Position: All advance rulings are provided in writing. Written requests for a technical interpretation usually receive a written reply, while telephone requests are usually answered over the telephone.
Signed on August 27, 2010
XXXXXXXXXX
Dear Colleague:
Thank you for your correspondence received on June 16, 2010, concerning the need to issue advance rulings and interpretations in writing.
You indicate several of your constituents believe that Canadian businesses would be better served if written rulings were mandatory. I assure you that the Canada Revenue Agency (CRA) issues all advance rulings in writing. The rulings are available to the public in severed form in which identifiable features are removed to protect taxpayer confidentiality.
The CRA's policy on how advance rulings are issued is contained in Information Circular 70-6R5, Advance Income Tax Rulings. I am enclosing a copy of the circular, for your reference. As well, the circular addresses technical interpretations. For the most part, written requests for a technical interpretation receive a written reply while telephone requests are usually answered over the telephone.
If your constituents have a particular technical issue in mind, I invite them to contact XXXXXXXXXX of Business Enquiries at the XXXXXXXXXX Tax Services Office, by writing to XXXXXXXXXX . The CRA accepts collect calls. XXXXXXXXXX is aware of our correspondence and will be pleased to provide assistance.
I trust this information will help you respond to your constituents.
Yours sincerely,
Keith Ashfield
Enclosure
Lindsay Frank
2010-037149
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2010
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2010
Email this Content