Making a request

Phone

The Directorate uses a "voice mailbox" telephone system to enhance telephone communication between taxpayers or their authorized representatives and rulings officers concerning written correspondence. If the rulings officer to whom a request has been assigned is unable to answer a telephone call, the caller will be automatically transferred to the officer's voice mailbox where a message for the officer may be left.

The Income Tax Rulings Directorate's general telephone number is (613) 957‑8953. As previously indicated, the Directorate does not accept collect telephone calls.

For more information, see Automated telephone system.

EMail or Facsimile

The Directorate maintains a centralized email address for the purpose of providing clients with an alternative medium for submitting requests for advance income tax rulings as well as requests for intepretations.

Note
The centralized emailbox is not intended to be an alternative for the Directorate's telephone enquiry service.

For more information, see EMail and facsimile transmissions.

Mail

Please mail or deliver written requests for advance income tax rulings or written interpretations to:

Income Tax Rulings Directorate
Policy and Legislation Branch
Canada Revenue Agency
16th floor, Tower A
Place de Ville
320 Queen Street
Ottawa ON K1A 0L5