000	01986nam  2200313za 4500
001	9.821911
003	CaOODSP
005	20221107143554
007	cr |||||||||||
008	160803s2016    onc    #o    f000 0 eng d
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aRv48-3/70-6R7-2016E-PDF
110	2 |aCanada Revenue Agency.
245	10|aAdvance income tax rulings and technical interpretations |h[electronic resource].
260	|a[Ottawa] : |bCanada Revenue Agency, |c2016.
300	|a14 p.
490	1 |aIncome tax information circular ; |vIC70-6R7
500	|a"Date: April 22, 2016."
500	|a"This version is only available electronically."
500	|a"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)."
500	|aIssued also in French under title: Décisions anticipées et interprétations techniques en impôt.
520	0 |aThe 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.
692	07|2gccst|aTaxation
692	07|2gccst|aIncome tax
692	07|2gccst|aTaxation regulations
775	08|tDécisions anticipées et interprétations techniques en impôt |w(CaOODSP)9.821912
830	#0|aIncome tax information circular ;|v70-6R7|w(CaOODSP)9.821798
856	40|qPDF|s96 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-70-6R7-2016-eng.pdf