Private Clarifications

Contents

1. Glossary

2. Introduction

1. 2.1. Purpose of this guide

2. 2.2. Legislative references

3. 2.3. Status of the guide

3. Nature of Clarifications

4. Eligibility criteria

1. 4.1. Eligible Persons

2. 4.2. Eligible matters

3. 4.3. Grounds for rejection – Clarification requests that will be rejected

1. 4.3.1. Applicant is not eligible to submit the Clarification request

2. 4.3.2. Out of scope cases

3. 4.3.3. Applicant did not respond to additional information request

4. 4.4. Grounds for rejection – Clarification requests that may be rejected

1. 4.4.1. Incomplete or incorrect Clarification requests

2. 4.4.2. Cases that do not represent a Tax matter of uncertainty

3. 4.4.3. Tax Audits and Tax Assessments

4. 4.4.4. Other cases

5. Clarification process

1. 5.1. Applying for a Clarification

1. 5.1.1. Completing the Clarification request form

2. 5.1.2. Clarification request fee

3. 5.1.3. Submitting the Clarification request

4. 5.1.4. Withdrawal of a Clarification request

2. 5.2. Validation of eligibility

3. 5.3. Issuance of Clarifications

6. Other matters relating to Clarifications

1. 6.1. Refunding Clarification fees

2. 6.2. Disagreeing with Clarification issued

7. Common errors

8. Updates and amendments