Who can get a short-process ruling

You can apply for a short-process ruling if you meet the following requirements:

You must have a yearly gross income of $20 million or less in the previous tax year
Any joint applicants must each have a yearly gross income of $20 million or less in the previous tax year
Applicants that did not exist in the previous tax year will need to estimate the annual gross income for the current tax year instead
Applicants that only existed for part of the previous tax year will need to pro-rate the income by dividing the annual gross income by the number of whole months that the applicant was in existence
If an applicant belongs to a group of companies, the group as a whole must meet the eligibility requirements.
The tax question must be about an amount of tax (except for provisional tax), duty or levy expected to be less than $1 million in total for the relevant year.

Private rulings

If you cannot apply for a short-process ruling because you do not meet the requirements, you may still be able to apply for a private ruling.

Use this tool to find out if you are eligible to apply for a short-process ruling.