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Binding nature of an advance income tax ruling

An advance income tax ruling is regarded as binding upon the CRA, subject to any qualifications stated in the ruling and the comments. Transactions on which an advance income tax ruling was issued are subject to review by the CRA tax services offices during the course of any subsequent audit.

The review determines whether or not the material facts presented in the advance income tax ruling request were accurately stated and the transaction was carried out substantially as set out in the request. Should the auditor have any concerns regarding the transaction, these will be fully discussed with the appropriate staff in the Directorate.

Date Modified: 2005-05-24

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