Income tax rulings and interpretations

The Income Tax Rulings Directorate is the centre of income tax expertise within the Canada Revenue Agency (CRA), issuing advance income tax rulings and technical interpretations on which our clients can rely.

The Directorate's mandate is to provide CRA's interpretation of the Income Tax Act, the Income Tax Regulations and related statutes including Income Tax Conventions and establish CRA's policy with respect thereto.

In order to fulfill this requirement, the Directorate will maintain a well-educated, trained and experienced staff which will be able to deal effectively with any income tax issue that arises. The Directorate's staff will be accessible and responsive to our client's needs and will operate at all times within our quality management system.

For more information about requesting an advance income tax ruling, a pre-ruling consultation, or a technical interpretation, please refer to the current version of Income Tax Information Circular IC 70-6, Advance Income Tax Rulings and Technical Interpretations.

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