Public dissemination of rulings and interpretations

The Directorate provides to the public its interpretation of complex technical issues in a number of ways. As previously indicated, all advance tax rulings are now severed and distributed to various publishers of tax information.

The severed rulings are also contained on an internal database which contains all the material that the Directorate has released under the Access to Information Act since 1989. It includes technical interpretations given to practitioners and tax services offices, tax conference questions and answers, speeches, etc. Publishers of tax information have obtained these documents since 1993.