What you need to know about the transition of Ontario rulings and interpretations

  • As of April 3, 2008, the CRA will provide rulings and interpretations on CT23 matters, in respect of Ontario's Corporation Tax Act and the Taxation Act, 2007.

  • This includes rulings and interpretations in progress with the Ontario Ministry of Revenue on April 3, 2008.

  • The CRA will charge the existing Ontario rate for rulings requested in respect of the Ontario Corporation Tax Act (pre-harmonization legislation).

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