Competent Authority Services

Topics about Competent Authority Services

• Who we are and how to contact us
  About Competent Authority Services
• Mutual Agreement Procedures
  Requests for Competent Authority Assistance, mutual agreement procedures, and operational guidance for member countries of PATA.
• Advance Pricing Arrangements
  APA program development strategy, evaluation of APA program, CRA APA program report, Bilateral APA operational guidance for member countries of PATA and more.
• Competent Authority Services Division Updates
  Questions and answers about mutual agreement procedures (MAPs), advance pricing arrangements (APAs), and exchange of information.
• Guidelines for Taxpayers Requesting Treaty Benefits Pursuant to Paragraph 6 of Article XXIX A of the Canada-U.S. Tax Convention
• Application of the arbitration procedure under paragraphs 6 and 7 of Article XXVI (Mutual Agreement Procedure)
  • Memorandum of Understanding Between The Competent Authorities of Canada and The United States of America
  • Arbitration Board Operating Guidelines - Canada - United States
  • Nondisclosure Statement of Taxpayer
  • Nondisclosure Statement of Taxpayer's Authorized Representative