Competent Authority Services
Topics about Competent Authority Services
Who we are and how to contact us
About Competent Authority Services
Mutual Agreement Procedures
Requests for Competent Authority Assistance, mutual agreement procedures, and operational guidance for member countries of PATA.
Advance Pricing Arrangements
APA program development strategy, evaluation of APA program, CRA APA program report, Bilateral APA operational guidance for member countries of PATA and more.
Competent Authority Services Division Updates
Questions and answers about mutual agreement procedures (MAPs), advance pricing arrangements (APAs), and exchange of information.
Guidelines for Taxpayers Requesting Treaty Benefits Pursuant to Paragraph 6 of Article XXIX A of the Canada-U.S. Tax Convention
- Application of the arbitration procedure under paragraphs 6 and 7 of Article XXVI (Mutual Agreement Procedure)
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