Archived published advance income tax rulings (ATRs)

An advance income tax ruling is a written statement the CCRA gives to a taxpayer indicating how the CCRA will interpret and apply specific provisions of income tax law to a proposed transaction that the taxpayer is seriously contemplating. From 1985 to 1996, we published a series of ATRs considered to be of interest to taxpayers.

On this site, the published ATR series are archived and kept for historical purposes only. Use caution when referring to them, as the positions taken applied only to the particular set of facts they described. Also, the ATRs may not reflect the current law or the current interpretation of that law.

Since 1996, all advance income tax rulings are released in severed form to various commercial publishers of tax information.

If you want to receive confirmation of the income tax consequences of a particular proposed transaction, refer to the current version of IC 70-6R, Advance Income Tax Rulings, for instructions.

ATR01 - ATR49     ATR50 - ATR99