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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A letter ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific set of facts.  6, record 1, English, - advance%20income%20tax%20ruling

Record number: 1, Textual support number: 1 CONT

An advance income tax ruling is a written statement given by the Directorate to a taxpayer stating how the CCRA [Canada Customs and Revenue Agency] will interpret and apply specific provisions of existing Canadian income tax law to a definite transaction or transactions which the taxpayer is contemplating.  7, record 1, English, - advance%20income%20tax%20ruling

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Interprétation fournie par l'administration fiscale, à la demande du contribuable, de certaines dispositions précises de la loi dans leur application à une opération ou à un montage financier qu'envisage le contribuable.  2, record 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu

Record number: 1, Textual support number: 1 OBS

Une décision anticipée lie le fisc (sous réserve des limitations précises qui y sont définies), mais seulement à l'égard du contribuable qui avait demandé l'interprétation et de l'opération décrite.  2, record 1, French, - d%C3%A9cision%20anticip%C3%A9e%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 OBS

resolución tributaria; resolución fiscal: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que las expresiones "resolución tributaria" o "resolución fiscal" son preferibles al término inglés "advance tax ruling".  1, record 1, Spanish, - resoluci%C3%B3n%20tributaria