00000nam 2200000za 4500 9.821911 CaOODSP 20221107143554 cr ||||||||||| 160803s2016 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/70-6R7-2016E-PDF Canada Revenue Agency. Advance income tax rulings and technical interpretations [electronic resource]. [Ottawa] : Canada Revenue Agency, 2016. 14 p. Income tax information circular ; IC70-6R7 "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. 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. gccst Taxation gccst Income tax gccst Taxation regulations Décisions anticipées et interprétations techniques en impôt (CaOODSP)9.821912 Income tax information circular ; 70-6R7 (CaOODSP)9.821798 PDF 96 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-70-6R7-2016-eng.pdf