The following authorization must be included with all requests where the requester wishes the Canada Revenue Agency (CRA) to email and/or fax correspondence:
Re: (Advance Income Tax Ruling or Interpretation) Request
Name: (Name of taxpayer in the case of an advance income tax ruling request)
I hereby authorize the CRA to email and/or fax all correspondence concerning the (advance income tax ruling or interpretation) request, (made on behalf of the above-noted taxpayer, in the case of an advance income tax ruling). The correspondence is to be transmitted to email address (insert email address) and/or fax number (insert number).
I am aware that the CRA does not provide assurance with respect to the protection, confidentiality, or security of email or facsimile transmissions. I accept the risks inherent in sending information by email and/or fax. I agree not to hold the CRA or its employees liable for any damage or loss, however caused, arising out of the email and/or facsimile transmissions of correspondence related to my (advance income tax ruling or interpretation) request.
Check one of the following boxes:
This authorization is for correspondence by email only.
This authorization is for correspondence by fax only.
This authorization is for correspondence by email and fax.
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Requester's name
(taxpayer's name in case of advance income tax ruling request)
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Requester's signature
(taxpayer's signature in case of advance income tax ruling request)
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Date