CRA is back again ruling on entity classification

After a three-year hiatus, the Rulings Directorate is again prepared to review rulings requests respecting the classification (e.g., as corporation, trust, partnership or co-ownership) of foreign entities.

Neal Armstrong.  Summary of 30 October 2012 Ontario CTF Round Table, 2012-0463021C6 under s. 248(1) - corporation.