Greater tax certainty for major investments in Canada

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Canada Revenue Agency

Sep 14, 2026, 09:00 ET

OTTAWA, ON, Sept. 14, 2026 /CNW/ -- In a more uncertain world, the Government of Canada is giving major investors the clarity and certainty they need to move forward with confidence to get projects built.

Today, the Honourable François-Philippe Champagne, Minister of Finance and National Revenue, announced that the Canada Revenue Agency (CRA) will prioritize advance income tax ruling requests related to investments of $1 billion or more in Canada. This measure is in effect as of today.

Through the Advance Income Tax Rulings (AITR) program, investors can obtain a binding decision from the CRA on how Canadian income tax law will apply to a proposed transaction--before they commit capital. This ensures major investors into Canada have greater clarity and predictability on how Canadian tax treatment will apply to their investments.

This certainty will reduce risks, inform financing decisions, and give investors the confidence they need to move major projects forward in Canada, creating high-paying careers for Canadian workers, and supporting the government's broader efforts to attract investment, build major projects and strengthen Canada's long-term economic competitiveness.

What is the Advance Income Tax Rulings Program 

For more than 50 years, the AITR program has provided taxpayers and businesses with authoritative guidance on the Canada income tax consequences of proposed transactions.

An advance income tax ruling provides the highest level of tax certainty available from the CRA. It gives an investor a binding confirmation of how the Income Tax Act will apply, helping them make informed decisions before a significant transaction or investment proceeds.

To learn more about the AITR program and how to request a ruling, visit IC70-6R12 Advance Income Tax Rulings and Technical Interpretations and Income Tax Rulings Directorate service standards and performance results.

Quote

"When investors are considering major projects, certainty matters. By prioritizing advance tax rulings for investments of $1 billion or more, we are giving them the clarity and predictability they need to invest with confidence, create opportunities and help build Canada's economic future."
The Honourable François-Philippe Champagne, Minister of Finance and National Revenue 

Quick facts

  • This initiative is being announced ahead of the Investment Summit, in an effort to provide additional support to some of the world's largest investors.
  • This initiative builds upon the measure announced in 2026 Spring Economic Update to prioritize requests for advance income tax rulings related to large-scale, nation-building projects and other investments that advance Canada's economic priorities, including productivity-enhancing investments and clean economy initiatives.
  • The CRA continues to offer the established 90-business day service standard (or mutually agreed upon service target date) for all rulings requests that do not qualify for prioritized access.
  • The CRA publishes services standards and performance results for AITRs on Canada.ca. The latest results, from fiscal year April 1, 2024, to March 31, 2025, indicate that 91% of rulings were issued within the 90-business day service standard (or a mutually agreed service target date).

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Contacts

John Fragos
Press Secretary 
Office of the Minister of Finance and National Revenue 
[email protected] 

Media Relations
Canada Revenue Agency
613-948-8366

[email protected]

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SOURCE Canada Revenue Agency

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Canada Revenue Agency