Rulings and Technical Interpretations

The Income Taxation Branch issues written advance rulings and technical interpretations to explain technical matters relating to the International Financial Activity Act.

These rulings and technical interpretations are provided as an aid to understanding the legislation, but are not law. The information in these rulings and technical interpretations may not apply in whole or part as a result of changes to the legislation.

Please refer to the International Financial Activity Act and Regulation. If there is any conflict between the wording used in these rulings and technical interpretations and the legislation, the legislation will prevail.

Please choose from the items below to access copies of rulings and technical interpretations from 2004 – 2007. Rulings and technical interpretations are in PDF and require Adobe Acrobat Reader (opens in new window).

IFA 2007 - 0003
IFA 2007 - 0002
IFA 2007 - 0001
IFA 2006 - 0004
IFA 2006 - 0003
IFA 2006 - 0002
IFA 2006 - 0001
IFA 2005 - 0008
IFA 2005 - 0007
IFA 2005 - 0006
IFA 2005 - 0005
IFA 2005 - 0004
IFA 2005 - 0003
IFA 2005 - 0002
IFA 2005 - 0001
IFA 2004

To request a technical interpretation or an advance ruling regarding the International Financial Activity Act, please write to:

Director, Income Tax Advisory and Intergovernmental Relations
Income Taxation Branch
Ministry of Finance
PO BOX 9444 STN PROV GOVT
VICTORIA BC  V8W 9W8

Fax: 250 356-9243

All written requests for an advance ruling or technical interpretation will receive a prompt acknowledgement and a contact who can provide updates on the progress of the ruling or interpretation. For general questions concerning rulings and technical interpretations, please call 250-387-5754.