About this Guide

This booklet is to help customers who want to know about binding rulings on taxation laws. The booklet explains what binding rulings are, the different types of binding rulings available, and what you need to do if you want to apply for a binding ruling.

When to use this guide

From the outset you should note that the binding rulings process is quite formal and rigid. It’s not designed to provide answers to all – or even most – taxpayers’ inquiries on their tax affairs.

Because obtaining a binding ruling can be a relatively lengthy and expensive process, you may need to consider whether it’s necessary or cost-effective to obtain one in your particular circumstances.

What you will need

If you do decide to apply for a binding ruling, we generally recommend that you seek help from an accountant, lawyer, or other tax professional.

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