Description of document types

• Advance Income Tax Rulings (ATRs)
• Corporate documents
• Excise Duty Bulletins
• Excise Duty Circulars
• Excise Duty Memoranda
• Excise Duty Notices
• Excise Tax and Special Levies Memoranda
• Excise Tax and Special Levies Notices
• Excise Tax and Special Levies Policy Statements
• Excise and GST/HST News
• GST Memoranda
• GST/HST Info Sheets
• GST/HST Memoranda Series
• GST/HST Notices
• GST/HST Policy Papers
• GST/HST Technical Information Bulletins
• Income Tax Information Circulars (ICs)
• Income Tax Interpretation Bulletins (ITs)
• Income Tax Technical News
• Tax forms (income tax, excise, GST/HST)
• Tax guides and pamphlets
• Tax schedules
• Tax technical publications
• Taxation Delegation of Ministerial powers, duties, and functions

Top of page

Advance Income Tax Rulings (ATRs)
An advance income tax ruling is a written statement the CRA gives to a taxpayer indicating how the CRA will interpret and apply specific provisions of income tax law to a proposed transaction that is seriously contemplated. From 1985 to 1996, we published a series of selected ATRs considered to be of interest to taxpayers. Since 1996, the CRA has released all ATRs in severed form to various commercial publishers of tax information.
List of Advanced Income Tax Rulings (ATRs)

Corporate documents
Corporate publications provide information on both customs and tax programs and services.
List of Corporate documents

Excise Duty Bulletins
These publications provide basic information, tailored to particular types of businesses affected by the new Excise Act, 2001, designed to assist them in the transition to the new legislation.
List of Excise Act, 2001 Bulletins

Excise Duty Circulars
These contain regulations and guidelines. These documents provide more information on interpreting legislation as it relates to distilleries, breweries, and tobacco-producing operations.
List of Excise duty circulars

Excise Duty Memoranda
These publications provide detailed technical information and guidelines on the application of the new Excise Act, 2001.
List of Excise duty memoranda

Excise Duty Notices
Announcements on the application and administration of the Excise Act, 2001.
List of Excise Act, 2001 Notices

Top of page

Excise Tax and Special Levies Memoranda
These convey detailed information on the policy and administrative aspects of excise taxes and other levies.
List of Excise Tax and Special Levies Memoranda

Excise Tax and Special Levies Notices
These are announcements of legislative changes or instructions concerning excise taxes and other levies sent to specific industries, such as air carriers.
List of Excise Tax and Special Levies Notices

Excise Tax and Special Levies Policy Statements
These discuss CRA policy on certain specific excise tax and other levies issues which are not yet covered by the Excise Taxes and Special Levies Memoranda Series.
List of Excise Tax and Special Levies Policy Statements

Excise and GST/HST News
This newsletter is published quarterly on the Internet and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST), as well as excise taxes and duties.
List of Excise/GST News

Top of page

GST Memoranda
Published from 1990 to 1994 discuss the GST legislation in detail. Only Memoranda in chapters 300-700 are current as they are gradually being re-written and superseded by the GST/HST Memoranda Series publications.
List of GST Memoranda