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 ITRD will provide a technical interpretation to a taxpayer where the issue is under audit.
Position: No.
Reasons: Paragraph 7(c) of IC 70-6R7 explains that a technical interpretation will not be issued to a taxpayer where the request relates to a matter that is under audit.
XXXXXXXXXX 2018-075316
R. Ferrari
April 20, 2018
Dear XXXXXXXXXX:
Re: Request for technical interpretation for an issue under audit
This is in reply to your letter dated April 5, 2018 in which you request that the Income Tax Rulings Directorate (the “Directorate”) provide a technical interpretation with respect to the allocation of partnership income on behalf of your client. This issue is currently under audit by the XXXXXXXXXX.
The CRA’s position on circumstances where a technical interpretation will not be issued is outlined in paragraph 7 of IC 70-6R7 – Advance Income Tax Rulings and Technical Interpretations (IC 70-6R7):
Circumstances where a Technical Interpretation will not be issued
7. Situations where the Directorate might not issue a Technical Interpretation include:
a) when the interpretation of the legislation is not in doubt;
b) where an inquiry relates to an interpretation already contained in a CRA publication such as a guide or folio;
c) where the Technical Interpretation request relates to a matter that is under audit; or
d) where it would be more suitable to request a Ruling, for example where the request appears to contemplate a proposed transaction.
Since your request relates to a matter that is under audit as described in paragraph 7(c) of IC 70-6R7, we are unable to issue the requested technical interpretation.
We trust that our comments will be of assistance.
Yours sincerely,
G. Moore
for Director
Partnerships and Corporate Financing Section
Reorganizations Division
Income Tax Rulings Directorate
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