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Audit, Filing and Assessment Procedure

2 December 2025 CTF Roundtable Q. 13, 2025-1080821C6 - Expanding the Scope of Advance Income Tax Rulings -- attach -- Audit, Filing and Assessment Procedure

CRA is expanding the circumstances in which it may be prepared to issue rulings on factual matters

Read more about 2 December 2025 CTF Roundtable Q. 13, 2025-1080821C6 - Expanding the Scope of Advance Income Tax Rulings -- attach -- Audit, Filing and Assessment Procedure

28 October 1999 External T.I. 9927855 F - PROJET LOTERIE-PAS RULING -- attach -- Audit, Filing and Assessment Procedure

ruling request cannot include alternative courses of action

Read more about 28 October 1999 External T.I. 9927855 F - PROJET LOTERIE-PAS RULING -- attach -- Audit, Filing and Assessment Procedure

4 June 2024 STEP Roundtable Q. 15, 2024-1007831C6 - Online Access - Trust Compliance -- attach -- Audit and Assessment Procedure

documents which may be submitted to My Trust Account

Read more about 4 June 2024 STEP Roundtable Q. 15, 2024-1007831C6 - Online Access - Trust Compliance -- attach -- Audit and Assessment Procedure

20 June 2023 STEP Roundtable Q. 13, 2023-0966611C6 - Trust Online Verification -- attach -- Audit and Assessment Procedure

launch of My Trust Account

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25 November 2021 CTF Roundtable Q. 13, 2021-0912071C6 - ITRD Internal Evaluation process -- attach -- Audit and Assessment Procedure

review to reduce rulings and TI turnaround times

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25 November 2021 CTF Roundtable Q. 12, 2021-0912081C6 - ITR Remissions and Fees -- attach -- Audit and Assessment Procedure

overview of CRA rulings fees and fee remissions

Read more about 25 November 2021 CTF Roundtable Q. 12, 2021-0912081C6 - ITR Remissions and Fees -- attach -- Audit and Assessment Procedure

7 October 2021 APFF Roundtable Q. 19, 2021-0901121C6 F - APFF – ITR Remissions -- attach -- Audit and Assessment Procedure

rate increase for rulings work

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26 November 2020 STEP Roundtable Q. 16, 2020-0839921C6 - Offshore Tax Informant Update -- attach -- Audit and Assessment Procedure

OTIP stats at end of 2019

Read more about 26 November 2020 STEP Roundtable Q. 16, 2020-0839921C6 - Offshore Tax Informant Update -- attach -- Audit and Assessment Procedure

2020 IFA-YIN Seminar on COVID-19 Guidelines, Q. 13 -- attach -- Audit and Assessment Procedure

CRA now emails and will be starting to do video discussions

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COVID-19: Information for Canada Revenue Agency employees: 30 March 2020: Work restrictions for critical and non-critical services -- attach -- Audit and Assessment Procedure

Read more about COVID-19: Information for Canada Revenue Agency employees: 30 March 2020: Work restrictions for critical and non-critical services -- attach -- Audit and Assessment Procedure

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