2017-0683491M4 Advance rulings (income Tax and GST/HST)

Principal Issues: Information on advance rulings

Position: General information provided

Author: Robertson, George
Section: -

March 6, 2017

XXXXXXXXXX

Dear XXXXXXXXXX:

Thank you for your correspondence asking for information on advance tax rulings. Thank you also for your understanding regarding the delay of this response.

The Income Tax Rulings Directorate (ITRD) of the Canada Revenue Agency (CRA) offers advance income tax rulings and technical interpretations on specific provisions of the Income Tax Act. Generally, where CRA has a tax collection agreement (TCA) with another province, the ITRD can issue advance income tax rulings or technical interpretations for that province. The TCAs are in place for the administration of personal income tax for all provinces except Quebec. For corporate income tax administration, TCAs exist for all provinces except Quebec and Alberta. I encourage you to write to these two provinces to see if they offer rulings on personal income tax and corporate income tax matters.

The Goods and Services Tax/Harmonized Sales Tax (GST/HST) Rulings Division offers rulings and interpretations to explain technical GST/HST matters. You can find more information on GST/HST rulings and a list of the GST/HST ruling centres in publication RC4405, GST/HST Rulings – Experts in GST/HST Legislation, available at cra.gc.ca/E/pub/gp/rc4405. The provinces of British Columbia, Manitoba, Saskatchewan, and Quebec administer their own provincial sales tax (PST). I encourage you to write to these provinces to ask if they offer rulings on PST matters.

Thank you for writing. I trust the information I have provided is helpful.

Sincerely,

Geoff Trueman
Assistant Commissioner
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency

George A Robertson, CPA, CMA
905-721-5196
2017-068349

All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without the prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5.

© Her Majesty the Queen in Right of Canada, 2017

Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistribuer de l'information, sous quelque forme ou par quelque moyen que ce soit, de façon électronique, mécanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.

© Sa Majesté la Reine du Chef du Canada, 2017