The Canada Revenue Agency (CRA) has published Information Circular IC71-17R6 Competent Authority Assistance under Canada's Tax Conventions, which is dated 1 June 2021. This circular replaces and cancels Information Circular 71-17R5 dated January 1, 2005.
As noted in Information Circular IC71-17R6, assistance by the Canadian competent authority is generally provided under the Mutual Agreement Procedure (MAP) article contained in Canada's tax conventions, although in certain situations other …