,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

            ,9=m,n ,circul>
    
,numb]3 #gj-f;,r#e
,date3 ,may #ag1 #bjjb
,subject3 ,adv.e ,9come ,tax ,rul+s

                 ,3t5ts
    
,applic,n
,adv.e ,9come ,tax ,rul+s
  ,g5]al ,9=m,n 7p>agraph #a7
  ,:at is an ,adv.e ,9come ,tax ,rul+8
    7p>agraph #b7
  ,purpose (! ,adv.e ,9come ,tax ,rul+
    ,s]vice 7p>agraph #c7
  ,3fid5tial;y 7p>agraph #d7
  ,fee = ,adv.e ,9come ,tax ,rul+s
    7p>agraph #e7
  ,b9d+ ,nature ( an ,adv.e ,9come ,tax
    ,rul+ 7p>agraph #f7
  ,scope ( ,adv.e ,9come ,tax ,rul+s
    7p>agraphs #g-i7                  #a
               #gj-f;,r#e            a#a
  ,9valid & ,revok$ ,adv.e ,9come ,tax
    ,rul+s 7p>agraphs #aj-ab7
  ,o!r ,re/ric;ns ( ,adv.e ,9come ,tax
    ,rul+s 7p>agraphs #ac-ad7
  ,exclu.ns--,refusal 6,rule 7p>agraph
    #ae7
  ,9=m,n ,require;ts = an ,adv.e ,9come
    ,tax ,rul+ ,reque/ 7p>agraph #af7
  ,"t ,frame = ,process+ ,adv.e ,9come
    ,tax ,rul+ ,reque/s 7p>agraph #ag7
  ,3sult,ns 7p>agraph #ah7
  ,)drawals 7p>agraph #ai7
  ,draft ,9come ,tax ,legisl,n 7p>agraph
    #bj7
  ,3s5t =& ,approval ( ,s"e$ ,adv.e
    ,9come ,tax ,rul+s 7p>agraph #ba7
,te*nical ,9t]pret,ns
  ,writt5 ,9t]pret,ns 7p>agraph #bb7
  ,teleph"o ,5quiries 7p>agraph #bc7
,public ,4sem9,n ( ,rul+s & ,9t]pret,ns
  ,electronic ,public,n 7p>agraph #bd7
  ,publi%$ ,adv.e ,9come ,tax ,rul+s
    7p>agraph #be7
                                      #b
               #gj-f;,r#e            b#a
  ,reli.e on ,s"e$ or ,publi%$ ,adv.e
    ,9come ,tax ,rul+s 7p>agraph #bf7
  ,9t]pret,n ,bullet9s &! ,9come ,tax
    ,te*nical ,news 7p>agraph #bg7
,op]at+ ,proc$ures (! ,directorate
  ,g5]al 7p>agraph #bh7
  ,transmis.ns 0,,em-ail & ,facsimile
    7p>agraphs #bi-cj7
  ,teleph"o ,-munic,n 7p>agraph #ca7
,app5dix ;,a--,/&>d ,3s5t 6,rel1se an
  ,adv.e ,9come ,tax ,rul+ 6! ,public
,app5dix ;,b--,/&>d ,au?oriz,n = ,,em-
  ail & ,facsimile ,transmis.n

               ,applic,n
    
  ,? circul> replaces & c.els ,9=m,n
,circul> #gj-f;,r#d dat$ ,janu>y #bi1
#bjja4 ,! -;ts 3ta9$ "h9 >e applica#
6rul+ reque/s rcvd af ! date (! circul>4



                                      #c
       ,adv.e ,9come ,tax ,rul+s     c#a
    
             ,g5]al ,9=m,n
    
#a4 ,! ,9come ,tax ,rul+s ,directorate
  is ! c5tre ( 9come tax exp]tise )9 !
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  7,,ccra71 issu+ adv.e 9come tax rul+s
  & te*nical 9t]pret,ns on : \r cli5ts c
  rely4 ,! ,directorate's m&ate is
  6provide ,,ccra's 9t]pret,n (! ,9come
  ,tax ,act1 ! ,9come ,tax ,regul,ns &
  relat$ /atutes 9clud+ ,9come ,tax
  ,3v5;ns & e/abli% ,,ccra's policy )
  respect "!to4 ,9 ord] 6fulfill ?
  require;t1 ! ,directorate w ma9ta9 a
  well $ucat$1 tra9$ & exp]i;ed /aff : w
  2 a# 6d1l e6ectively ) any 9come tax
  issue t >ises4 ,! ,directorate's /aff
  w 2 a3essi# & responsive 6\r cli5t's
  ne$s & w op]ate at all "ts )9 \r
  qual;y manage;t sy/em4 7#a7

7#a7 ,modifi$ on ,june #be1 #bjjc4
                                      #d
               #gj-f;,r#e            d#a
  ,reque/s = adv.e 9come tax rul+s &
  te*nical 9t]pret,ns w 2 ac"kl$g$ )9
  two weeks ( receipt4 ,! ac"kl$ge;t w
  provide a 3tact "n & ref];e numb]1 & w
  id5tify any a4i;nal 9=m,n requir$
  6process ! reque/4 ,\r goal is
  6respond 6reque/s z soon z possi#4
  ,prior;y is giv5 6adv.e rul+ reque/s1
  :ile 9t]pret,ns >e d1lt ) on a f/-
  come-f/-s]v$ basis4 ,hi<] prior;y on
  any "picul> reque/ may 2 giv5 :5
  ju/ifi$1 &! /atus (a reque/ is availa#
  on dem&4 ,\r goal is 6issue rul+s )9
  an av]age ( #fj "ds ( 3trolla# "t4
  ,3trolla# "t excludes ! "t dur+ : we
  >e wait+ = ess5tial 9=m,n f ! cli5t4
  ,9 ! case ( 9t]pret,ns1 \r goal is
  6issue !m )9 an av]age ( #ij "ds4
  ,teleph"o 5quiries w g5],y 2 return$
  on ! same or next busi;s "d dep5d+ on
  ! volume ( calls4

  ,! provi.n ( adv.e 9come tax rul+s is
  an adm9i/rative s]vice & "! is no   #e
               #gj-f;,r#e            e#a
  legal require;t 6issue !m4 ,! ,9come
  ,tax ,rul+s ,directorate does1 h["e1
  3sid] all reque/s = adv.e 9come tax
  rul+s un.s ! exclu.ns li/$ 9 p>agraph
  #ae apply4
--------------------------------------#b
  ,! ,,ccra al provides rul+s on ! ,gds
  & ,s]vices ,tax & ,adv.e ,pric+
  ,agree;ts relat$ 69t]n,nal transf]
  pric+4 ,= 9=m,n on ^! s]vices ref]
  6,,gst ,memor&a ,s]ies1 ,*apt] #a1
  ,,gst ,9=m,n1 ,sec;n #a.d1 ,gds &
  ,s]vices ,tax ,rul+s1 & ,9come ,tax
  ,9=m,n ,circul> #id-d1 ,9t]n,nal
  ,transf] ,pric+3 ,adv.e ,pric+
  ,agree;t 7,,apa74

     ,:at is an ,adv.e ,9come ,tax
                 ,rul+8
    
#b4 ,an adv.e 9come tax rul+ is a writt5
  /ate;t giv5 0! ,directorate 6a taxpay]
  /at+ h[ ! ,,ccra w 9t]pret & apply
  specific provi.ns ( exi/+           #f
               #gj-f;,r#e            a#b
  ,canadian 9come tax law 6a def9ite
  transac;n or transac;ns : ! taxpay] is
  3templat+4 ,acly1 an adv.e 9come tax
  rul+ may 2 ei fav\ra# or unfav\ra# 6!
  9t]pret,n desir$ 0! taxpay]4 ,":1
  h["e1 an unfav\ra# adv.e 9come tax
  rul+ is 6be issu$1 ! taxpay] is giv5 !
  opportun;y 6)draw ! rul+ reque/ 7see
  p>agraph #ai74

     ,purpose (! ,adv.e ,9come ,tax
             ,rul+ ,s]vice
    
#c4 ,! purpose (! adv.e 9come tax rul+
  s]vice is 6promote volunt>y -pli.e1
  uni=m;y & self--assess;t 0provid+
  c]ta9ty ) respect 6! 9come tax
  implic,ns ( propos$ transac;ns4

              ,3fid5tial;y
    
#d4 ,all 9=m,n provid$ 0taxpay]s 9 !
  c\rse (a reque/ = an adv.e 9come tax
  rul+ is 3fid5tial & is n a3essi#    #g
               #gj-f;,r#e            b#b
  6! public1 9clud+ "u ! ,a3ess 6,9=m,n
  ,act4 ,h["e1 all adv.e 9come tax rul+s
  issu$ >e rel1s$ 6! public 9 s"e$ =m4
  ,"u ? process1 all 3fid5tial 9=m,n
  3ta9$ 9 ! rul+ is remov$4 ,! s"e$
  adv.e 9come tax rul+s >e !n 4tribut$
  6v>i\s publi%]s ( 9come tax 9=m,n 7see
  p>agraph #bd74

       ,fee = ,adv.e ,9come ,tax
                 ,rul+s
    
#e4 ,! co/ ( provid+ ! adv.e 9come tax
  rul+ s]vice is borne 0^? taxpay]s :o
  b5efit f x4 ,acly1 ! ,,ccra *>ges a
  fee = "t sp5t 9 3nec;n ) adv.e 9come
  tax rul+ reque/s1 9clud+ ^? reque/s :
  >e subsequ5tly )drawn 7see p>agraph
  #ai74 ,! fee is set 0,ord] 9 ,c\ncil4
  ,curr5tly1 ! fee is 4#ajj 7plus ,,gst7
  = ea* (! f/ #aj h\rs or "p ( an h\r &
  4#aee 7plus ,,gst7 = ea* subsequ5t h\r
  or "p ( an h\r sp5t on ! rul+ reque/4
  ,an adv.e pay;t equal 6five h\rs    #h
               #gj-f;,r#e            c#b
  ( "w plus ,,gst 74#ece.jj7 is requir$4
  ,? adv.e pay;t is appli$ ag/ ! am.t
  *>g$ =! adv.e 9come tax rul+4 ,if ! "t
  bill$ is less ?an five h\rs1 !
  ,directorate w refund ! excess por;n
  (! adv.e pay;t4 ,! ,directorate may
  bill 9t]im fees prior 6-ple;n (! rul+
  reque/ & w bill any a4i;nal am.t paya#
  af ! rul+ is -plet$ or ! rul+ reque/
  is )drawn4 ,? w 2 ! case :e!r or n !
  rul+ giv5 or propos$ is fav\ra# 6!
  taxpay]4 ,h["e1 if we refuse 6issue an
  adv.e 9come tax rul+ 7see p>agraph
  #ae71 ! taxpay] w g5],y n 2 *>g$ any
  h\rs exp5d$ &! adv.e pay;t w 2
  refund$4

  ,9t]e/ on ov]due a3.ts w 2 *>g$4 ,if
  ei ! repres5tative or ! taxpay] has an
  ov]due a3.t =a previ\s rul+ & ei ( !m
  reque/s ano!r adv.e 9come tax rul+1 !
  repres5tative or ! taxpay] w 2 advis$
  t pay;t ( any \t/&+ bal.e ( prior fees
  has 6be rcvd 2f ! new rul+ is       #i
               #gj-f;,r#e            d#b
  assign$ or ! response 6! new rul+
  reque/ is rel1s$4

  ,! fee *>g$ =! adv.e 9come tax rul+
  s]vice is 9t5d$ 6recov] co/s1 &!
  ,directorate w f "t 6"t review ! am.t
  (! fee 65sure t x is appropriate4 ,:5
  9cr1s$ co/s necessitate a fee *ange1 a
  recomm5d,n w 2 made = revi.n (! exi/+
  fee 0,ord] 9 ,c\ncil4 ,if s* a *ange
  is approv$1 ! new fee w 2 publi%$4

       ,b9d+ ,nature ( an ,adv.e
           ,9come ,tax ,rul+
    
#f4 ,an adv.e 9come tax rul+ is reg>d$ z
  b9d+ ^u ! ,,ccra1 subject 6any
  qualific,ns /at$ 9 ! rul+ &! -;ts 9
  p>agraphs #aj 6#ad4 ,transac;ns on :
  an adv.e 9come tax rul+ 0 issu$ >e
  subject 6review 0! ,,ccra tax s]vices
  (fices dur+ ! c\rse ( any subsequ5t
  audit4 ,! review det]m9es :e!r or n !
  mat]ial facts pres5t$ 9 ! adv.e    #aj
               #gj-f;,r#e            e#b
  9come tax rul+ reque/ 7 a3urately /at$
  &! transac;n 0 c>ri$ \ sub/anti,y z
  set \ 9 ! reque/ 7see p>agraph #aj74
  ,%d ! auditor h any 3c]ns reg>d+ !
  transac;n1 ^! w 2 fully 4cuss$ )!
  appropriate /aff 9 ! ,directorate4

      ,scope ( ,adv.e ,9come ,tax
                 ,rul+s
    
#g4 ,z /at$ abv1 adv.e 9come tax rul+s
  >e provid$ on propos$ transac;ns only4
  ,adv.e 9come tax rul+s 5a# taxpay]s
  6decide on a "picul> c\rse ( ac;n & >e
  issu$ = transac;ns t >e s]i\sly
  3templat$ & >e n (a hypo!tical nature4
  ,adv.e 9come tax rul+s >e n issu$ on
  -plet$ transac;ns or on s]ies (
  transac;ns t >e significantly adv.ed4
  ,-plet$ transac;ns 9clude transac;ns1
  t >e clos$ subject 6c]ta9 3di;ns 2+
  met & h an e6ective date1 : wd 2 prior
  6! issu.e (! reque/$ adv.e 9come tax
  rul+4 ,we w 3sid] rul+ on c]ta9    #aa
               #gj-f;,r#e            f#b
  significant propos$ transac;ns ev5 ?\<
  !y may relate 6-plet$ transac;ns or
  pa/ ev5ts4
#h4 ,adv.e 9come tax rul+s >e al issu$
  on "qs ( fact b only if x is possi#
  6det]m9e all ! mat]ial facts & ^?
  facts c r1sonably 2 expect$ 6prevail
  7see p>agraph #ae7j774
--------------------------------------#c
#i4 ,an adv.e 9come tax rul+ giv5 0!
  ,directorate applies only 6!
  taxpay]7s7 id5tifi$ 9 ! rul+4 ,9 c]ta9
  cases1 adv.e 9come tax rul+s issu$
  apply 6a gr\p ( un"nd p]sons2 e4g41
  subscrib]s 6%>es "u a prospectus4
  ,adv.e 9come tax rul+s apply only 6!
  transac;ns specifi$ 9 ! rul+4

        ,9valid & ,revok$ ,adv.e
           ,9come ,tax ,rul+s
    
#aj4 ,:5 "! is a mat]ial omis.n or
  misrepres5t,n 9 ! /ate;t ( relevant
  facts or propos$ transac;ns        #ab
               #gj-f;,r#e            a#c
  submitt$ 0! taxpay] or ! taxpay]'s
  au?oriz$ repres5tative1 ! adv.e 9come
  tax rul+ w 2 3sid]$ 9valid &! ,,ccra w
  n 2 b.d 0x4
#aa4 ,": an adv.e 9come tax rul+ is
  issu$ cov]+ a 3t9u+ ac;n or s]ies (
  ac;ns or ": ! transac;ns >e n yet
  -plet$ & x is subsequ5tly det]m9$ t !
  rul+ is 9 ]ror1 x may 2 revok$4 ,!
  revoc,n w n 2 made retroactively b w
  apply only 6^? ac;ns or transac;ns :
  take place af ! date ( revoc,n4
#ab4 ,! ,directorate w give ! taxpay]
  writt5 notice ( an 9t5;n 6revoke an
  adv.e 9come tax rul+ &! opportun;y
  6make repres5t,ns 2f a deci.n is made4
  ,a revoc,n is e6ect$ 0writt5 notice 6!
  taxpay] 6:om ! rul+ 0 issu$4

        ,o!r ,re/ric;ns ( ,adv.e
           ,9come ,tax ,rul+s
    
#ac4 ,if ! transac;ns = : an adv.e 9come
  tax rul+ 0 giv5 h n be5            #ac
               #gj-f;,r#e            b#c
  sub/anti,y -plet$ )9 ! "t limit
  specifi$ 9 ! rul+1 ! rul+ w n 2 b9d+
  ^u ! ,,ccra un.s ! taxpay] obta9s
  3firm,n t ! rul+ is / 9 e6ect4 ,!
  ,directorate may give s* 3firm,n =
  fur!r specific p]iods4 ,a reque/
  6ext5d ! "t limit m/ 2 submitt$ prior
  6! expir,n (! "t limit specifi$ 9 !
  rul+4
#ad4 ,an adv.e 9come tax rul+ c1ses 6be
  valid if x 0 bas$ on an 9t]pret,n (!
  law & t 9t]pret,n 0 subsequ5tly *ang$
  0! ,,ccra z a result (a c\rt deci.n4
  ,! rul+ w 2 3sid]$ b9d+ ^u ! ,,ccra
  only =! p]iod prior 6! date (!
  relevant c\rt deci.n4 ,al1 if ! law ^u
  : a rul+ 0 bas$ is am5d$1 ! rul+ c1ses
  6be valid f ! e6ective date (! am5d;t4
  ,if an adv.e 9come tax rul+ c1ses 6be
  valid 9 ! =ego+ circum/.es1 ! taxpay]
  w n 2 notifi$ 0! ,directorate4

  ,:5 an 9t]pret,n has be5 *ang$ 0!
  ,,ccra1 ! new 9t]pret,n w apply    #ad
               #gj-f;,r#e            c#c
  6all rul+s issu$ af ! e6ective date (
  *ange 9 9t]pret,n4 ,? w 2 ! case :e!r
  or n ! rul+ reque/ 0 rcvd prior 6!
  e6ective date ( *ange 9 9t]pret,n4
  ,*anges 9 9t]pret,n >e ann\nc$
  publicly4 ,g5],y1 s* ann\nce;ts w 2 9
  ! ,,ccra's ,9come ,tax ,te*nical
  ,news1 9 an 9t]pret,n bullet91 or at a
  public 3f];e1 & w specify an e6ective
  date4

       ,exclu.ns--,refusal 6,rule
    
#ae4 ,! ,,ccra is "u no oblig,n 6issue
  an adv.e 9come tax rul+4 ,if1 9
  process+ a reque/ = an adv.ed 9come
  tax rul+1 we 2come aw>e ( circum/.es
  on : we _c or w n rule1 we w 9=m !
  taxpay] (! r1sons :y ! rul+ w n 2
  issu$4 ,! foll[+1 :ile n an exhau/ive
  li/1 >e mo/ (! circum/.es "u : we may
  refuse 6rule3
  7a7 :5 a transac;n is ! same 9 "* z a
    -plet$ transac;n 5t]$ 960!       #ae
               #gj-f;,r#e            d#c
    taxpay] 9 a prior tax,n ye> &! tax
    e6ect (! e>li] transac;n is "u
    4cus.n )! taxpay]1 9 4pute or "u
    assess;t or propos$ assess;t1 b is n
    2f ! c\rts2
  7b7 :5 ! c5tral issue 9volves a matt]
    t is 2f ! c\rts or1 if a judg;t has
    be5 issu$1 an app1l 6a hi<] c\rt is
    2+ 3sid]$2
  7c7 :5 ! transac;n is 6be -plet$ at "s
    9def9ite future "t or ":
    satisfactory evid;e is lack+ t a
    propos$ transac;n is 2+ s]i\sly
    3templat$2
  7d7 :5 ! reque/ =a rul+ 3ta9s
    alt]native c\rses ( ac;n on ! "p (!
    taxpay]2
  7e7 :5 ! major issue is :e!r a
    transac;n %d 2 view$ z 2+ ( an 9come
    nature or (a capital nature2
  7f7 :5 ! matt] 9volv$ is ! det]m9,n (
    fair m>ket value ( prop]ty2
  
                                     #af
               #gj-f;,r#e            e#c
  7g7 :5 ! "q 3c]ns tax-relat$ calcul,ns
    7e4g41 ! am.t ( refunda# divid5d tax
    on h& at a "picul> "t72
  7h7 :5 a rul+ wd 9volve an 9t]pret,n
    (a provi.n 9 ! ,9come ,tax ,act t
    has n be5 5act$ or wd require a
    regul,n &! "picul> regul,n has n be5
    promulgat$2
  7i7 :5 a rul+ wd require an op9ion z
    6g5],y a3ept$ a3.t+ pr9ciples or
    -m]cial practices2
  7j7 :5 a matt] on : a det]m9,n is
    reque/$ is prim>ily "o ( fact &!
    circum/.es >e s* t all ! p]t95t
    facts _c 2 e/abli%$ at ! "t (!
    reque/ =! rul+4 ,? cd 9clude issues
    9volv+ resid;e1 c>ry+ on (a busi;s
    &! exi/;e (a "pn]%ip2
  7k7 :5 an issue wd require an op9ion
    or 9t]pret,n (a =eign law2
  7l7 :5 ! taxpay] does n 3s5t 6! rel1se
    (! rul+1 9 s"e$ =m1 6! public2 &
  
                                     #ag
               #gj-f;,r#e            f#c
  7m7 :5 ! rul+ reque/ does n o!rwise
    -ply )! require;ts ( ? ,9=m,n
    ,circul>4
--------------------------------------#d
     ,9=m,n ,require;ts = an ,adv.e
       ,9come ,tax ,rul+ ,reque/
    
#af4 ,adv.e 9come tax rul+ reque/s m/
  9clude copies ( all relevant docu;ts &
  3ta9 ! foll[+ 7:e!r or n ! taxpay] or
  ! taxpay]'s repres5tative has
  previ\sly rcvd a rul+ simil> 6! rul+
  reque/$73
  7a7 ! taxpay]'s "n & a4ress1 social
    9sur.e numb]1 tax a3.t numb] or
    ,busi;s ,numb] z ! case may be1 &!
    loc,n (! tax s]vices (fice & tax,n
    c5tre ": ! taxpay]'s return is fil$2
  7b7 if ! reque/ is made 0a
    repres5tative (! taxpay]1 writt5
    evid;e t ! repres5tative is au?oriz$
    6act =! taxpay] 9 reque/+ ! rul+ z
    well z ! taxpay]'s "n & a4ress &1
    o!r ?an 9 9/.es ": ! reque/ is   #ah
               #gj-f;,r#e            a#d
    on 2half (a numb] ( unid5tifi$
    9dividuals 7see p>agraph #i71 !
    taxpay]'s social 9sur.e numb]1 tax
    a3.t numb] or ,busi;s ,numb] z !
    case may be2
  7c7 a prepay;t (! fee 7! requir$ adv.e
    pay;t--see p>agraph #e7 paya# 6!
    ,rcvr ,g5]al = ,canada & if ! rul+
    reque/ is made 0an au?oriz$
    repres5tative (! taxpay]1 an "utak+
    0! au?oriz$ repres5tative 6pay s*
    fur!r fees z may 2 paya# 9 respect
    (! rul+ applic,n z requir$ 0? ,9=m,n
    ,circul> or o!r public notific,n2
  7d7 a /ate;t z 6:e!r any (! issues
    9volv$ 9 ! rul+ reque/1 6! be/ (!
    taxpay]'s &! taxpay] repres5tative's
    k3
    7;i7 is 9 an e>li] return (! taxpay]
      or a relat$ p]son1
    7;ii7 is 2+ 3sid]$ 0a tax s]vices
      (fice or tax,n c5tre 9 3nec;n )a
      previ\sly fil$ tax return (!
      taxpay] or a relat$ p]son1     #ai
               #gj-f;,r#e            b#d
    7;iii7 is "u objec;n 0! taxpay] or a
      relat$ p]son1
    7;iv7 is 2f ! c\rts or1 if a judg;t
      has be5 issu$1 ! "t limit = app1l
      6a hi<] c\rt has expir$1 7#b7 &
    7;v7 is ! subject (a rul+ previ\sly
      3sid]$ 0! ,directorate2
    
7#b7 ,correct$ on ,may #e1 #bjjc4

  7e7 a -plete descrip;n (! facts &a
    -plete descrip;n ( ea* propos$
    transac;n2
  7f7 a 4closure (! impact t ! propos$
    transac;ns cd h on \t/&+ tax
    liabilities (! taxpay]s id5tifi$ 9 !
    rul+ reque/2
  7g7 ) reg>d 6ea* propos$ transac;n
    cov]$ 0! rul+ reque/3
    7;i7 a /ate;t ( xs purposes1
    7;ii7 ! taxpay]'s 9t]pret,n (!
      applic,n (! provi.ns (! ,act or
      ,regul,ns t >e relevant1 &
                                     #bj
               #gj-f;,r#e            c#d
    7;iii7 a descrip;n (! 9come tax 3c]n
      t is ! cause (! reque/ =! rul+2
  7h7 65sure t ! ,directorate has a
    -plete "u/&+ (! circum/.es1 a -plete
    descrip;n ( significant transac;ns t
    7 -plet$ 0! taxpay] prior 6! "t (
    submis.n (! rul+ reque/ or t may 2
    "utak5 af ! -ple;n (! propos$
    transac;ns1 : may 2 "p (! s]ies (
    transac;ns2
  7i7 a summ>y ( relevant facts 3ta9$ 9
    any support+ agree;ts or docu;ts2
  7j7 ": ! rul+ reque/$ 3c]ns ! applic,n
    (! g5]al anti-avoid.e rule 6a
    transac;n 7subsec;n #bde7#b771
    submis.ns 6e/abli% t ! transac;n wd
    n result directly or 9directly 9 a
    misuse (! provi.ns (! ,act or an
    abuse hav+ reg>d 6! provi.ns (! ,act
    r1d z a :ole2
  7k7 ": relevant 6! rul+ reque/1 an
    analysis ( au?orities 79clud+ case
    law cit,ns1 publi%$ -;t>ies1 etc47
    "kn 6! taxpay] or ! au?oriz$     #ba
               #gj-f;,r#e            d#d
    repres5tative : support ! taxpay]'s
    posi;n1 & ^? t d n1 ) submis.ns :y !
    au?orities 9 support (! taxpay]'s
    posi;n %d prevail2
  7l7 ! 3s5t (! taxpay] =! rel1se (!
    rul+1 9 s"e$ =m1 6! public 7see
    ,app5dix ;,a72
  7m7 a /ate;t id5tify+ ! 9=m,n 6be
    delet$ f ! text (! rul+ 2f x is
    rel1s$1 sign$ & dat$ 0! taxpay] or !
    taxpay]'s au?oriz$ repres5tative4
    ,:5 ! taxpay] wants only ! 9=m,n 9
    7a7 abv delet$ 7i4e41 "ns1 a4resses
    & id5tify+ numb]s71 ? %d 2 /at$ 9 !
    dele;ns /ate;t & no explan,n is
    requir$4 ,:5 ! taxpay] wants a4i;nal
    9=m,n delet$ 7i4e41 f9ancial 9=m,n1
    9du/ry 9=m,n1 trade secrets1 busi;s
    loc,ns1 new products or processes
    etc41 or any o!r 9=m,n7 ? %d 2 /at$
    &! r1sons = delet+ ? 9=m,n %d 2
    provid$4 ,^! >e examples ( r1sons =
    delet+ 9=m,n3
                                     #bb
               #gj-f;,r#e            e#d
    --x is r1sona# 63clude t a specific
      taxpay] cd 2 id5tifi$ 2c (! nature
      or peculi>ities ( t 9=m,n1
    --9=m,n t1 if 4clos$1 may h>m a
      taxpay]'s -petitive posi;n1 or
    --x is r1sona# 63clude t s* 9=m,n wd
      directly or 9directly rev1l !
      id5t;y (! taxpay] 6:om x relates4
    ,! same proc$ure %d 2 foll[$ =!
    id5tific,n ( dele;ns f any a4i;nal
    9=m,n submitt$ af ! 9itial reque/2 &
  7n7 a diskette 3ta9+ ! relevant 9=m,n
    7,^w,p]fect1 ,,^w #f.j1 ,,dos or
    ,,ascii7 6exp$ite ! process+ (! rul+
    reque/4
--------------------------------------#e
    ,9 a4i;n1 ! taxpay] may wi% 69clude
    a ,/&>d ,au?oriz,n = ,,em-ail &
    ,facsimile ,transmis.n 7see
    p>agraphs #bi & #cj & ,app5dix ;,b74
  
    ,6assi/ ! ,directorate 9 -m5c+ "w on
    a file promptly & 9 ! ord] rcvd1
    taxpay]s & _! au?oriz$           #bc
               #gj-f;,r#e            a#e
    repres5tatives >e ask$ 69clude all
    applica# ele;ts f 7a7 to 7n7 abv :5
    submitt+ _! rul+ reque/4 ,!
    responsibil;y = provid+ -plete &
    adequate 9=m,n is t (! taxpay] or !
    taxpay]'s au?oriz$ repres5tative4
  
     ,"t ,frame = ,process+ ,adv.e
       ,9come ,tax ,rul+ ,reque/s
    
#ag4 ,z 9dicat$1 reque/s >e norm,y d1lt
  ) 9 ! ord] 9 : !y >e rcvd4 ,e ef=t is
  made 6d1l ) reque/s = adv.e 9come tax
  rul+s z exp$iti\sly z possi# &
  taxpay]s w 2 advis$ :5 any unusual
  delay is =ese54 ,reque/s = process+ a
  rul+ reque/ ah1d ( xs regul> ord] may
  2 grant$ if submitt$ 6! ,deputy
  ,assi/ant ,-mis.n]1 ,9come ,tax ,rul+s
  ,directorate1 \tl9+ ! r1son = s*
  special 3sid],n4

  ,! issu.e ( an adv.e 9come tax rul+
  may 2 delay$ if x wd require an    #bd
               #gj-f;,r#e            b#e
  9t]pret,n ( legisl,n on : !
  ,directorate has n yet adopt$ an
  9t]pret,n or if ! ,directorate is
  curr5tly 9 ! process ( reconsid]+ xs
  exi/+ 9t]pret,n4

               ,3sult,ns
    
#ah4 ,af an adv.e 9come tax rul+ reque/
  has be5 submitt$1 ! p]son :o reque/$ !
  rul+ may seek a meet+ ) (ficials (!
  ,directorate4 ,! prim>y purpose ( s* a
  meet+ %d 2 6cl>ify ! facts or 6correct
  any mis"u/&+ ( 9=m,n previ\sly
  provid$4 ,any new 9=m,n %d 2 provid$ 9
  adv.e ( s* meet+ 6all[ ! ,directorate
  6review x 2f ! meet+4

               ,)drawals
    
#ai4 ,if a reque/ = an adv.e 9come tax
  rul+ is )drawn1 ! ,directorate w reta9
  all docu;t,n4
                                     #be
      ,draft ,9come ,tax ,legisl,n   c#e
    
#bj4 ,! ,,ccra does n provide adv.e
  9come tax rul+s on budget resolu;ns &
  proposals t >e n yet law1 or on draft
  legisl,n4 ,h["e1 ! ,directorate does
  give te*nical 9t]pret,ns 7op9ions7 on
  legislative bills relat+ 6propos$
  legisl,n or budget resolu;ns & ,ways &
  ,m1ns ,mo;ns :5 ! proposals >e 9 ! =m
  ( draft law 7see p>agraph #bb74

       ,3s5t =& ,approval ( ,s"e$
       ,adv.e ,9come ,tax ,rul+s
    
#ba4 ,z previ\sly 9dicat$1 taxpay]s
  seek+ adv.e 9come tax rul+s >e requir$
  63s5t 6! rel1se (! adv.e 9come tax
  rul+ 9 s"e$ =m & 6id5tify ! 3fid5tial
  9=m,n 6be remov$ 7see ,app5dix ;,a =
  an example (a /&>d 3s5t74 ,taxpay]s or
  _! repres5tatives w h ! opportun;y
  6review ! s"e$ rul+ 2f x is rel1s$ 6!
  public4
                                     #bf
         ,te*nical ,9t]pret,ns       d#e
    
          ,writt5 ,9t]pret,ns
    
#bb4 ,! ,directorate al provides1 9
  writ+1 te*nical 9t]pret,ns ( specific
  provi.ns ( 9come tax law bo? 6taxpay]s
  directly1 & 0assi/+ o!r >1s (! ,,ccra
  9 d1l+ ) -plex tax issues4 ,:51 h["e1
  a reque/ =a te*nical 9t]pret,n relates
  6a specific propos$ transac;n1 an
  adv.e 9come tax rul+ r ?an a te*nical
  9t]pret,n m/ 2 reque/$4 ,! ,,ccra's
  tax s]vices (fices 3sid] reque/s =
  writt5 9t]pret,ns on -plet$ transac;ns
  & provide ov]-!-c.t] advice & assi/.e
  on g5]al matt]s4 ,te*nical 9t]pret,ns
  provid$ 6! public >e n 9come tax rul+s
  & >e .n .b9d+ on ! ,,ccra nor is a fee
  *>g$ = ? s]vice4

          ,teleph"o ,5quiries
    
#bc4 ,! ,directorate provides a teleph"o
  5quiry s]vice = memb]s (! public   #bg
               #gj-f;,r#e            e#e
  :o may wi% 6h ! ,directorate's
  te*nical 9t]pret,n (a provi.n ( 9come
  tax law t _c 2 answ]$ 0a tax s]vices
  (fice4 ,! ,directorate al provides
  te*nical support ov] ! teleph"o 6/aff
  9 tax s]vices (fices4 ,! ,directorate
  a3epts teleph"o calls #bd h\rs p] "d )
  voice mail s]vice \tside busi;s h\rs
  7see p>agraph #ca71 b x does n a3ept
  collect teleph"o calls4 ,! call w 2
  =w>d$ 6a rul+s (fic] :o specializes 9
  ! >ea (! law 9dicat$ 9 ! teleph"o
  message4 ,6help u provide a bett]
  s]vice1 ! call] w 2 ask$ 6provide !
  foll[+ 9=m,n directly 6! rul+s (fic]1
  or l1ve ! foll[+ 9=m,n 9 a detail$
  message 9 ! rul+s (fic]'s voice
  mailbox3
  7a7 ! specific 9quiry2
  7b7 ! relevant provi.ns (! ,9come ,tax
    ,act2 &
  7c7 ! details (! call]'s rese>* &
    f9d+s ) respect 6! 9quiry4
                                     #bh
               #gj-f;,r#e            f#e
  ,x %d 2 not$ t ! teleph"o 9quiry
  s]vice is set up 6respond 6specific
  "qs bas$ on 9t]pretative posi;ns
  previ\sly tak5 0! ,,ccra & n 6provide
  g5]al tax 9=m,n4

  ,rul+s (fic]s w return calls on a f/-
  come-f/-s]v$ basis dur+ busi;s h\rs1
  g5],y on ! same or next busi;s "d
  dep5d+ on ! volume ( calls4 ,if1 at !
  \tset1 x is cle> t an 9quiry wd
  require m ?an #cj m9utes 6rese>* &
  respond1 ! call] w 2 reque/$ 6submit !
  9quiry 9 writ+4 ,x is expect$ t a
  "picul> teleph"o 9quiry %d n require m
  ?an #cj m9utes (! (fic]'s "t4 ,! (fic]
  w p]=m a se>* "? ! ,9come ,tax ,rul+s
  ,directorate's
--------------------------------------#f
  rese>* database 6det]m9e :e!r ! issue
  has previ\sly be5 a4ress$4 ,:5 !
  situ,n or a simil> situ,n has
  previ\sly be5 a4ress$ 9 writ+1 ! (fic]
  w relay ! response 6! 9quir]4      #bi
               #gj-f;,r#e            a#f
  ,:5 ! situ,n has n"e be5 a4ress$ 9
  writ+1 ! call] w 2 ask$ 6write 9
  6obta9 an answ]4 ,9 ? way1 ! issue w
  rcv appropriate rese>* & review1 &!
  response w 2 publiciz$ s t o!rs w
  b5efit f ! answ]4

  ,rul+s (fic]s >e speciali/s 9 _!
  respective >1s ( 9come tax,n4 ,!y w 2
  z help;l z possi# & w 4cuss ! issues
  :5 appropriate b1 :5 ! "q has n"e be5
  a4ress$ 2f1 x m/ 2 submitt$ 9 writ+
  6rcv a fully 3sid]$ response4

      ,public ,4sem9,n ( ,rul+s &
              ,9t]pret,ns
    
         ,electronic ,public,n
    
#bd4 ,! ,directorate provides 6! public
  xs 9t]pret,n ( -plex te*nical issues 9
  a numb] ( ways4 ,z previ\sly 9dicat$1
  all adv.e tax rul+s >e n[ s"e$ &
  4tribut$ 6v>i\s publi%]s ( tax     #cj
               #gj-f;,r#e            b#f
  9=m,n4 ,! s"e$ rul+s >e al 3ta9$ on an
  9t]nal database : 3ta9s all ! mat]ial
  t ! ,directorate has rel1s$ "u !
  ,a3ess 6,9=m,n ,act s9ce #aihi4 ,x
  9cludes te*nical 9t]pret,ns giv5
  6practi;n]s & tax s]vices (fices1 tax
  3f];e "qs & answ]s1 spee*es1 etc4
  ,publi%]s ( tax 9=m,n h obta9$ ^!
  docu;ts s9ce #aiic4

      ,publi%$ ,adv.e ,9come ,tax
                 ,rul+s
    
#be4 ,prior 6! rel1se ( all adv.e 9come
  tax rul+s 9 s"e$ =m 6v>i\s publi%]s (
  tax 9=m,n1 ! ,,ccra publi%$ a s]ies (
  select$ adv.e 9come tax rul+s 3sid]$
  6be ( 9t]e/ 6taxpay]s4 ,public,n (a
  s]ies ( adv.e 9come tax rul+s1
  id5tifi$ 0! prefix ,,atr1 -m;ed 9
  ,novemb] #aihe & 5d$ 9 ,m>* #aiif4 ,!
  ,,atr s]ies replac$ ! =m] 8,,tr0 s]ies
  : has be5 c.ell$4
                                     #ca
      ,reli.e on ,s"e$ or ,publi%$   c#f
       ,adv.e ,9come ,tax ,rul+s
    
#bf4 ,adv.e 9come tax rul+s >e rel1s$ 6!
  public = 9=m,n purposes only4 ..,9
  rely+ ^u !m1 taxpay]s m/ ex]cise
  .cau;n4 ,s* rul+s c 2 reli$ ^u only if
  ! facts >e id5tical 6! propos$
  transac;ns1 & simil> transac;ns (t5 h
  di6]5t facts4 ,x %d al 2 not$ t _m
  mat]ial facts may 2 s"e$ dur+ ! c\rse
  ( prep>+ a rul+ = rel1se 6! public
  6protect ! taxpay]'s id5t;y4 ..,"!=e1
  taxpay]s %d reque/ an adv.e 9come tax
  rul+ 63firm ! 9come tax 3sequ;es ( _!
  "picul> propos$ .transac;ns4 ,taxpay]s
  %d al ex]cise cau;n 65sure t n"o (!
  relevant ,9come ,tax ,act provi.ns1
  case law 9t]pret+ ^? provi.ns or
  ,,ccra 9t]pret,ns has *ang$4 ,! ,,ccra
  w n am5d publi%$ adv.e 9come tax rul+s
  or s"e$ adv.e 9come tax rul+s =
  subsequ5t *anges 9 law or 9t]pret,n4

                                     #cb
        ,9t]pret,n ,bullet9s &!      d#f
      ,9come ,tax ,te*nical ,news
    
#bg4 ,! ,directorate prep>es ,9t]pret,n
  ,bullet9s 7,,it's7 : provide !
  ,,ccra's 9t]pret,n ( 9come tax law4
  ,:ile !y d n h ! =ce ( law1 ,,it's c
  g5],y 2 reli$ ^u 6reflect ! ,,ccra's
  9t]pret,n ( 9come tax law 9 =ce at !
  "t ( public,n1 6be appli$ on a 3si/5t
  basis 0xs /aff4 ,! ,directorate al
  prep>es a newslr call$ ,9come ,tax
  ,te*nical ,news 7,,ittn74 ,? public,n
  provides ! ,,ccra's 9t]pret,n ( 9come
  tax law 7in =ce at ! "t ( public,n7 on
  an ad hoc basis4 ,! ,,ittn all[s =a m
  rapid 4sem9,n ( new or revis$
  9t]pret,ns &! 9t]pret,ns "!9 c>ry !
  same wei<t z ^? 9 ,,it's4

  ,! -;ts 9 ^! public,ns %d 2 3sid]$ 9
  li<t (! relevant provi.ns (! law 9 =ce
  =! "picul> tax,n ye> 2+ 3sid]$1 tak+
  96a3.t ! e6ect ( any relevant am5d;ts
                                     #cc
               #gj-f;,r#e            e#f
  6^? provi.ns or relevant c\rt deci.ns
  o3urr+ af ! date ( _! issu.e4

         ,op]at+ ,proc$ures (!
              ,directorate
    
                 ,g5]al
    
#bh4 ,pl1se mail or deliv] writt5
  reque/s = adv.e 9come tax rul+s or
  writt5 9t]pret,ns to3

  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  ,sixte5? floor1 ,t[] ;,a
  ,place de ,ville
  #cbj ,que5 ,/reet
  ,ottawa ,,on ,k#a;,a #j;,l#e
  
  


                                     #cd
        ,transmis.ns 0,,em-ail &     f#f
               ,facsimile
    
#bi4 ,! ,directorate ma9ta9s a c5traliz$
  email a4ress =! purpose ( provid+
  cli5ts ) an alt]native m$ium =
  submitt+ reque/s = adv.e 9come tax
  rul+s z well z reque/s = 9tepret,ns4
  ,x %d 2 not$ t ! c5traliz$ emailbox is
  n 9t5d$ 6be an alt]native =!
  ,directorate's teleph"o 5quiry s]vice
  z describ$ 9 p>agraph #bc4

  ,! ,directorate w rcv adv.e 9come tax
  rul+ reque/s & relat$ 9=m,n 0email
  &/or fax z well z reque/s = 9t]pret,ns
  if a taxpay] is prep>$ 6a3ept ! risk (
  possi# loss ( 3fid5tial;y 9volv$ due
  6! unsecure nature ( email & facsimile
  transmis.ns4 ,:5 reque/+ an adv.e
  9come tax rul+ 0email or fax1 !
  orig9al docu;ts & o!r 9=m,n describ$ 9
  p>agraph #af1 %d subsequ5tly 2
  submitt$ 0tradi;nal mail or c\ri]4 ,x
  is n nec 6submit                   #ce
               #gj-f;,r#e             #g
  orig9al docu;t,n :5 reque/+ an
  9t]pret,n4 ,! cli5t m/ provide a
  return mail+ a4ress ": ! response c 2
  s5t &a teleph"o numb] ": he or %e may
  2 r1*$ dur+ normal "w+ h\rs4

  ,! ,9come ,tax ,rul+s ,directorate's
  c5traliz$ email a4ress & fax numb] >e3

  ,,em-ail3 _+itrulingsdirectorate@ccr_&
    a-adrc.gc.ca_:
  ,fax3 7#fac7 #ieg-bjhh4
#cj4 ,g5],y1 ! ,directorate does n use
  email z a mode ( -munic,n 6reply
  6adv.e 9come tax rul+s or 9t]pret,n
  reque/s4 ,h["e1 9 mo/ cases1 !
  ,directorate w email or fax
  correspond;e 3c]n+ an 9t]pret,n or an
  adv.e 9come tax rul+ reque/ provid$
  au?oriz,n has be5 rcvd 6d s &! risk
  9h]5t 9 mak+ ! transmis.ns has be5
  a3ept$ 0! recipi5t (! correspond;e &1
  9 ! case (a rul+ reque/1 0! taxpay] on
  ^: 2half ! rul+ is 2+ reque/$4     #cf
               #gj-f;,r#e            a#g
  ,if a rul+ reque/ is 9volv$1 !
  au?oriz,n m/ 2 sign$ 0! taxpay]4 ,:ile
  due c>e w 2 ex]cis$ 9 transmitt+
  correspond;e1 "! is an ele;t ( risk (
  possi# loss ( 3fid5tial;y4
  ,correspond;e 3sid]$ 0! ,directorate
  6be extremely s5sitive w n 2
  transmitt$ 0email or fax4 ,!
  au?oriz,ns 6email or fax an adv.e
  9come tax rul+ or 9t]pret,n %d 2
  submitt$ al;g )! o!r docu;ts describ$
  9 p>agraph #af4 ,a fax may 2 us$
  6au?orize ! ,directorate 6email or fax
  a reply4 ,! /&>d au?oriz,n relat$
  6email & facsimile transmis.ns is
  3ta9$ 9 ,app5dix ;,b4

          ,teleph"o ,-munic,n
    
#ca4 ,! ,directorate uses a 8voice
  mailbox0 teleph"o sy/em 65h.e teleph"o
  -munic,n 2t taxpay]s or _! au?oriz$
  repres5tatives & rul+s (fic]s 3c]n+
  writt5 correspond;e4 ,if ! rul+s   #cg
               #gj-f;,r#e            b#g
  (fic] 6:om a reque/ has be5 assign$ is
  una# 6answ] a teleph"o call1 ! call] w
  2 automatic,y transf]r$ 6! (fic]'s
  voice mailbox ": a message =! (fic]
  may 2 left4

  ,! ,9come ,tax ,rul+s ,directorate's
  g5]al teleph"o numb] is
  7#fac7 #ieg-hiec4 ,z previ\sly
  9dicat$1 ! ,directorate does n a3ept
  collect teleph"o calls4

  ,? s]vice is availa# #bd h\rs p] "d4
  ,6assi/ ! rul+s (fic] 6return ! call1
  call]s %d 9clude3
    --_! "n2
    --_! teleph"o numb]2
    --! be/ "t 6r1* !m2 &
    --_! r1son = call+4
  ,= secur;y r1sons1 a taxpay]'s
  au?oriz$ repres5tative %d n provide
  9=m,n t mi<t id5tify ! taxpay]4

                                     #ch
               #gj-f;,r#e            c#g
  ,dur+ busi;s h\rs1 if a message _c 2
  left 2c ! matt] is v urg5t1 ! call] %d
  press 8#j0 6be 3nect$ )a secret>y or
  recep;ni/4 ,h["e1 :5 a call 9 respect
  (a g5]al 5quiry or v]bal 9t]pret,n is
  made1 ! ,directorate's g5]al numb] is
  6be us$ z ea* "d di6]5t (fic]s >e
  assign$ 6answ] 5quiries ( ? type4
--------------------------------------#h
       ,app5dix ;,a--,/&>d ,3s5t
       6,rel1se ,an ,adv.e ,9come
         ,tax ,rul+ 6! ,public
    
  ,! foll[+ 3s5t m/ 2 9clud$ ) all
reque/s3
  ,! taxpay] ^: "n appe>s 2l 7taxpay]7
has reque/$ an adv.e 9come tax rul+ f !
,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra7 9 a3ord.e )! proc$ures describ$
9 ,9=m,n ,circul> #gj-f;,r#e1 ,adv.e
,9come ,tax ,rul+s1 dat$ ,7,date (
public,n7'4
  ,! taxpay] or ! taxpay]'s au?oriz$
repres5tative has provid$ a /ate;t   #ci
               #gj-f;,r#e            a#h
id5tify+ ! 9=m,n 6be delet$ f ! text (!
rul+ 2f x is rel1s$ 6! public4
  ,a rul+ issu$ 9 respect (! taxpay]'s
reque/ w 2 submitt$ 9 s"e$ =m 6!
taxpay]1 or au?oriz$ repres5tative1 =
review & approval4 ,at t "t1 ! taxpay]
may reque/ t specific a4i;nal 9=m,n 2
s"e$ f ! rul+ prior 6! rel1se (! rul+ 6!
public4
  ,! taxpay] "hby au?orizes ! ,,ccra
6rel1se ! s"e$ rul+ 6! public 9 a3ord.e
)! proc$ures /at$ 9 ? 3s5t4

,taxpay]'s "n ----
,taxpay]'s signature ----
,date ----







                                     #dj
     ,app5dix ;,b--,/&>d ,au?oriz,n   #i
        = ,,em-ail & ,facsimile
              ,transmis.n
    
  ,! foll[+ au?oriz,n m/ 2 9clud$ ) all
reque/s ": ! reque/] wi%es ! ,canada
,cu/oms & ,rev5ue ,ag5cy 7,,ccra7 6email
&/or fax correspond;e3
  ,re3 7,adv.e ,9come ,tax ,rul+ or
,9t]pret,n7 ,reque/
  ,"n3 7,"n ( taxpay] 9 ! case ( an
adv.e 9come tax rul+ reque/7
  ,i "hby au?orize ! ,,ccra 6email &/or
fax all correspond;e 3c]n+ ! 7adv.e
9come tax rul+ or 9t]pret,n7 reque/1
7made on 2half (! abv--not$ taxpay]1 9 !
case ( an adv.e 9come tax rul+74 ,!
correspond;e is 6be transmitt$ 6email
a4ress 79s]t email a4ress7 &/or fax
numb] 79s]t numb]74
  ,i am aw>e t ! ,,ccra does n provide
assur.e ) respect 6! protec;n1
3fid5tial;y1 or secur;y ( email or
facsimile transmis.ns4 ,i a3ept ! risks
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