Organization: Canada Revenue Agency
Year: 2021
Month: June
Request Number: A-076736
Request Summary: Technical interpretation, advance income tax ruling, internal directive, Canada Revenue Agency operating manual, reports or technical guidance issued by Canada Revenue Agency Rulings Directorate or Audit Directorate re: the application of paragraph 149(1)(l) of the Income Tax Act especially assessing practices and audit policies concerning commercial enterprises and subsection 149(10) of the Income Tax Act.
Disposition: Disclosed in part
Number of pages: 603