Pilot project: Public body rulings
In March 2014, the Income Tax Rulings Directorate began offering, as a one-year pilot project, a new service called a Public body ruling. The new service allows public bodies performing a function of government in Canada to obtain a ruling on their status without having to submit a proposed transaction.
Pilot project: Pre-ruling consultations
In October 2013, the Income Tax Rulings Directorate began offering, as a one-year pilot project, a new service called a pre-ruling consultation.
On March 28, 2013, the CRA launched a new series of income tax technical publications, called the income tax folios. Over the next several years, the folios will update and replace the interpretation bulletins. For more information, see Introducing Income Tax Folios and Income Tax Folio Index.
Mandatory electronic filing for tax preparers
Starting in 2013, tax preparers who file more than 10 returns will be required to file them electronically.
Partnerships - Elimination of corporation tax deferral
The deferral of tax by a corporation that has a significant interest in a partnership having a fiscal period different from the corporation's tax year will be eliminated.
- Income tax rulings and interpretations
- GST/HST rulings and interpretations
- CPP/EI Rulings
- Services and resources
- Internet filing of Information Returns
- Complaints and disputes
- Electronic services for tax preparers
- Important dates for Individuals
- Represent a Client
- Important dates for businesses
Persons with disabilities
Disability tax credit (DTC), services, RDSP
- Events and seminars
Information on news, notices, rulings, circulars, bulletins, memoranda, policy papers, regulation, and legislation.
International Financial Reporting Standards (IFRS)
Information on how the Agency is responding to the change in accounting standards.
- Voluntary Disclosures Program
- Service standards
- Canada pension plan/Employment insurance (CPP/EI) rulings
- Section 1.4, Goods and Services Tax Rulings
- Income Tax Information Circular 94-4, International Transfer Pricing: Advance Pricing Agreement (APA)
- Expecting a large refund
- Bank of Canada
- Canada Business Network
- Canada Benefits
- Department of Justice
- Federal Court of Canada
- Finance Canada
- Government Electronic Directory Services
- House of Commons
- Human Resources and Skills Development Canada
- Industry Canada
- Supreme Court of Canada
- Tax Court of Canada
Provincial and territorial government partners
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