Principal Issues: Whether the Canada Revenue Agency (CRA) should be obligated to provide businesses with advance income tax rulings and interpretations in writing.
Position: It is CRA policy to consider all such requests and to issue the resulting ruling or technical interpretation in writing, where possible.
Reasons: IC 70-6R5
July 21, 2006
XXXXXXXXXX
Dear Colleague:
Thank you for your letter (Quoted Reference: XXXXXXXXXX) received on June 15, 2006, concerning whether the Canada Revenue Agency (CRA) should be obligated to provide businesses with advance income tax rulings and interpretations in writing.
It is CRA policy to consider all such requests and to issue the resulting ruling or technical interpretation in writing, where possible. Information Circular 70-6R5, Advance Income Tax Rulings, outlines in detail the procedures that businesses should follow when making such a request. The information circular is available on the CRA Web site at www.cra.gc.ca/E/pub/tp/ic70-6r5/README.html and it can also be obtained at any local tax services office or tax centre.
I trust that the information provided will be of assistance.
Sincerely,
The Honourable Carol Skelton, P.C., M.P.
Randy Hewlett
June 26, 2006
957-2049
2006-019230