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 the Canada Revenue Agency (CRA) should be obligated to provide businesses with advance income tax rulings and interpretations in writing.
Position: It is CRA policy to consider all such requests and to issue the resulting ruling or technical interpretation in writing, where possible.
Reasons: IC 70-6R5
July 21, 2006
XXXXXXXXXX
Dear Colleague:
Thank you for your letter (Quoted Reference: XXXXXXXXXX) received on June 15, 2006, concerning whether the Canada Revenue Agency (CRA) should be obligated to provide businesses with advance income tax rulings and interpretations in writing.
It is CRA policy to consider all such requests and to issue the resulting ruling or technical interpretation in writing, where possible. Information Circular 70-6R5, Advance Income Tax Rulings, outlines in detail the procedures that businesses should follow when making such a request. The information circular is available on the CRA Web site at www.cra.gc.ca/E/pub/tp/ic70-6r5/README.html and it can also be obtained at any local tax services office or tax centre.
I trust that the information provided will be of assistance.
Sincerely,
The Honourable Carol Skelton, P.C., M.P.
Randy Hewlett
June 26, 2006
957-2049
2006-019230
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, 2006
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, 2006
Email this Content