Plain meaning
CRA publications explaining administrative procedures, programs, and compliance positions.
Also called
CRA information circular
IC
Key points
- Information circulars usually explain how the CRA administers a program or statutory discretion.
- They are guidance, not legislation.
- They can be important for procedural topics such as rulings, collections, relief, or disclosures.
- Readers should check whether a circular has been cancelled, archived, or replaced.
Why it comes up
Information circulars can matter for objections, collections, rulings, voluntary disclosures, interest relief, and compliance programs.