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.	Exchange of Information Exchange of Information consists of a range of programs to facilitate the sharing of taxpayer information for compliance purposes.
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) Memorandum of Understanding Between The Competent Authorities of Canada and The United States of America Arbitration Board Operating Guidelines - Canada - United States Nondisclosure Statement of Taxpayer Nondisclosure Statement of Taxpayer's Authorized Representative