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You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-21 at 03:56:34. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. See all versions of this preserved page.
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Canada Revenue Agency
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Public dissemination of rulings and interpretations

The Directorate provides to the public its interpretation of complex technical issues in a number of ways. As previously indicated, all advance tax rulings are now severed and distributed to various publishers of tax information.

The severed rulings are also contained on an internal database which contains all the material that the Directorate has released under the Access to Information Act since 1989. It includes technical interpretations given to practitioners and tax services offices, tax conference questions and answers, speeches, etc. Publishers of tax information have obtained these documents since 1993.