Income tax rulings and technical interpretations

The Income Tax Rulings Directorate in the Legislative Policy and Regulatory Affairs Branch is the Canada Revenue Agency’s (CRA’s) authority for the interpretation of the Income Tax Act, the Income Tax Regulations and all related statutes including Income Tax Conventions.

In order to fulfill its responsibilities, the Directorate maintains a well‑educated, trained, and experienced staff to deal effectively with any income tax issue that arises. The Directorate's staff is accessible and responsive to our clients’ needs and operates at all times within our quality management system.

The Directorate issues advance income tax rulings that are binding on the CRA vis-à-vis the particular taxpayer and the facts described. An advance income tax ruling allows taxpayers to confirm the tax implications of proposed transactions. At the request of our clients, the Directorate also writes technical interpretations that provide general information on Canadian income tax law. In addition, the Directorate provides the Dedicated Telephone Service (DTS) which offers free technical help for small and medium income tax service providers. Through the DTS, experienced CRA officers are available by telephone to help registered service providers find the information they need to interpret the provisions of the Income Tax Act.

The Directorate also authors and publishes income tax folios which are web-friendly technical publications that present the CRA’s interpretation of the law as it applies to the most material aspects of a particular income tax subject.

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