We have uploaded all CRA severed letters going back to April 1993

We have uploaded all of the CRA severed letters (e.g., Technical Interpretations, Rulings and Roundtable items) released by the Income Tax Rulings Directorate under its severed letter program, which commenced in April 1993.

These will continue to be open access. However, our translations of the French-language interpretations and Roundtable items, and our summaries of severed letters, will continue to be subject to the standard paywall (currently, 3 working weeks per month).

It is part of our process to format severed letters which we upload, e.g., indenting quoted passages, highlighting and linking titles, indenting subparagraphs, italicizing case citations and correcting the occasional situation where the text runs off the side of the page. Due to the volume of the recently-uploaded letters, this editing process will take a number of months.