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)