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Advance income tax rulings and technical interpretations .: Rv48-3/70-6R7-2016E-PDF

The Income Tax Rulings Directorate (Directorate) is the Canada Revenue Agency’s (CRA’s) authority for the interpretation of the Income Tax Act (Act), the Income Tax Regulations and all related statutes. The Directorate provides income tax technical interpretations (Technical Interpretations) and advance income tax rulings (Rulings). In addition, as part of its Rulings service, the Directorate provides consultations in advance of a Ruling request (Preruling Consultations). This Information Circular describes these services.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821911&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleAdvance income tax rulings and technical interpretations .
Series title
  • Income tax information circular ; IC70-6R7
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "Date: April 22, 2016."
  • "This version is only available electronically."
  • "This Information Circular cancels and replaces Information Circular 70-6R6 dated August 29, 2014. It is applicable to a Technical Interpretation, a Ruling or a Preruling Consultation requested after its date of publication (April 22, 2016)."
  • Issued also in French under title: Décisions anticipées et interprétations techniques en impôt.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2016.
Description14 p.
Catalogue number
  • Rv48-3/70-6R7-2016E-PDF
Subject terms
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