administrative guidance by Canada Revenue Agency
E909177
Administrative guidance by the Canada Revenue Agency consists of interpretive publications, bulletins, and other materials that explain how the CRA administers and applies the Income Tax Act (Canada) in practice.
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
interpretive tax publication
ⓘ
tax administration guidance ⓘ |
| appliesToJurisdiction | Canada NERFINISHED ⓘ |
| coversTopic |
administrative policies of the Canada Revenue Agency
ⓘ
audit and enforcement approaches ⓘ compliance and filing obligations under the Income Tax Act (Canada) ⓘ interpretation of provisions of the Income Tax Act (Canada) ⓘ taxpayer relief and discretionary administrative practices ⓘ |
| hasLanguage |
English
ⓘ
French ⓘ |
| hasLegalStatus |
administratively binding on the Canada Revenue Agency in many circumstances
ⓘ
not legally binding on courts ⓘ |
| hasPurpose |
to explain how the Canada Revenue Agency administers the Income Tax Act (Canada)
ⓘ
to explain how the Canada Revenue Agency applies the Income Tax Act (Canada) in practice ⓘ |
| helpsEnsure | consistency in tax administration across Canada ⓘ |
| includes |
guides and pamphlets
ⓘ
income tax folios NERFINISHED ⓘ information circulars ⓘ interpretive bulletins ⓘ interpretive publications ⓘ news releases and tax alerts ⓘ technical interpretations ⓘ webpages and online tax guidance ⓘ |
| isAccessibleVia |
Canada Revenue Agency website
ⓘ
Government of Canada publications portal NERFINISHED ⓘ |
| isBasedOn | Canada Revenue Agency’s interpretation of the Income Tax Act (Canada) ⓘ |
| isDistinguishedFrom |
Income Tax Act (Canada) itself
NERFINISHED
ⓘ
Income Tax Regulations (Canada) NERFINISHED ⓘ binding advance income tax rulings ⓘ |
| isPublishedBy |
CRA Compliance Programs Branch
NERFINISHED
ⓘ
CRA Legislative Policy and Regulatory Affairs Branch NERFINISHED ⓘ |
| isPublishedIn |
Income Tax Folio series
NERFINISHED
ⓘ
Information Circular series NERFINISHED ⓘ Interpretation Bulletin series (legacy) NERFINISHED ⓘ |
| isSubjectTo | Canada Revenue Agency internal review and approval processes ⓘ |
| issuedBy | Canada Revenue Agency NERFINISHED ⓘ |
| isUpdated |
when administrative policies change
ⓘ
when tax legislation changes ⓘ |
| isUsedBy |
Canada Revenue Agency officials
NERFINISHED
ⓘ
tax practitioners ⓘ taxpayers ⓘ |
| mayBeCitedIn | tax dispute resolution with the Canada Revenue Agency ⓘ |
| mayBeConsideredBy | tax courts as persuasive but not binding ⓘ |
| relatesToStatute | Income Tax Act (Canada) GENERATED ⓘ |
| supports | voluntary compliance with Canadian income tax law ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.