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)
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