Income Tax Rulings

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CRA provides income tax technical interpretations and advance income tax rulings upon request. A technical interpretation provides the CRA's interpretation of specific provisions of federal income tax law for no fee. A Ruling is a written statement confirming how the CRA's interpretation of specific provisions of federal income tax law applies to a definite transaction or transactions that a taxpayer is contemplating. A fee is charged for a ruling. (Policy, Rulings, and Interpretations, Canada Revenue Agency.)

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