Competent Authority Services

Topics for Competent Authority Services
Competent Authority Services Who we are and how to contact us	Mutual Agreement Procedures Information on 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
Memorandum Of Understanding MOU, next steps and fact sheet between the Competent Authorities of Canada and the United States regarding the Mutual Agreement Procedure

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