CRA is back again ruling on entity classification
17 April 2013 - 8:25am
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.