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Quiz: Where the rules live

8 questions

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1 Which of these have the force of law? Select all that apply.

Select all that apply.

Technical interpretations Income tax folios Information circulars The Income Tax Regulations The Income Tax Act CRA guides

Answer key unconfirmed — rests on 3 unverified claims.

2 What is the difference between an advance income tax ruling and a technical interpretation? A ruling binds CRA for the taxpayer who requested it on the facts presented; a technical interpretation is general and does not bind CRA Both bind CRA, but a ruling can be appealed and an interpretation cannot A ruling is general guidance; a technical interpretation is specific to one taxpayer Neither binds CRA; the difference is only the level of detail

Answer key unconfirmed — rests on 1 unverified claim.

3 A taxpayer's situation is covered by a tax treaty between Canada and their other country of residence, and the treaty conflicts with a domestic rule. What follows? The domestic rule applies; treaties are interpretive only The conflict must be resolved by the Tax Court before either applies The taxpayer chooses which to apply The treaty can override domestic income tax rules in the situations it covers

Answer key unconfirmed — rests on 1 unverified claim.

4 What replaced CRA's interpretation bulletins, and what is the catch? Nothing replaced them; they were withdrawn without replacement Income tax folios replaced them, and all bulletins have been converted Income tax folios replaced them, but not all bulletins have been converted Information circulars replaced them, and all bulletins have been converted

Answer key unconfirmed — rests on 1 unverified claim.

5 What do information circulars deal with? CRA's technical interpretation of specific provisions Binding rulings requested by taxpayers Legislative amendments and their explanatory notes Administrative and procedural matters, rather than interpretation of provisions

Answer key unconfirmed — rests on 1 unverified claim.

6 A question concerns a tax year several years back. Which law applies? The law as it stood when the return was filed, regardless of the year The law as it stands today, since amendments apply to all open years The law as it applied to that year — and note amendments can apply retroactively Whichever version is more favourable to the taxpayer

Answer key unconfirmed — rests on 1 unverified claim.

7 Where are the Income Tax Act and Regulations published? In the annual general income tax and benefit guide In the Department of Finance explanatory notes On CRA's canada.ca pages only On the Justice Laws website

Answer key unconfirmed — rests on 1 unverified claim.

8 How are provisions of the Income Tax Act cited? By folio number and chapter By part and schedule only By section, subsection, paragraph and subparagraph By chapter and article

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.