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.
Question
30. A taxpayer is preparing a request for an advance income tax ruling and is desirous of submitting the request in such manner that would facilitate processing of the ruling request.
What information and documentation is generally necessary in order to facilitate speedy processing of the ruling?
Answer
30. Information Circular 70-6R2 dated September 28, 1990 sets out the guidelines under which advance income tax rulings are issued. Paragraph 15 thereof spells out in detail the information and documents which must be included in the request. We reiterate the statement therein that the responsibility for providing adequate information is that of the taxpayer or the taxpayer's representative. Our records show that the necessity of having to make repeated requests for information or documents is the principal reason why there is, in far too many cases, a slow turnround time.
Rulings are issued on the basis of the facts and the proposed transactions as represented by the taxpayer. Nevertheless, as part of our review, we do want to see all relevant documentation and agreements.
Processing the taxpayer's ruling request would be facilitated by the taxpayer's attention to omissions of material facts, inconsistencies between stated facts and supporting documentation, missing relevant documentation and requests for rulings that are too broad. This should be complemented by ensuring that there are precise references to provisions of the Income Tax Act, stating the taxpayer's concern or reasons for requesting the particular ruling on a section of the Act and providing complete arguments pertaining to a position that the taxpayer is adopting.
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991