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Rulings and interpretations

Last updated on February 1, 2024

The ministry issues written advance rulings and interpretations relating to the International Business Activity Act, such as the ministry’s position on the eligibility of your business and/or specialist for the IBA program.

The applicability of a ruling or interpretation to a particular circumstance depends upon the facts and information provided. For this reason, the ministry asks that you provide us with as much relevant detail as possible. Please note that variations in circumstance and incomplete or inaccurate information could impact the ruling or interpretation.

To request a technical interpretation or an advance ruling regarding the International Business Activity Act, please write to: 

Director, Income Tax Advisory and Intergovernmental Relations
Income Taxation Branch 
Ministry of Finance
PO BOX 9444 Stn Prov Govt 
Victoria BC  V8W 9W8

Fax: 250 356-9243 

All written requests for an advance ruling or technical interpretation will receive a prompt acknowledgement and a contact who can provide updates on the progress of the ruling or interpretation. 

Historical rulings and interpretations

These rulings and interpretations are provided as an aid to understanding the legislation, but are not law. The information in these rulings and interpretations may not apply in whole or part as a result of changes to the legislation. 

Please refer to the International Business Activity Act and Regulation. If there is any conflict between the wording used in these rulings and technical interpretations and the legislation, the legislation will prevail. 

Please choose from the items below to access copies of rulings and technical interpretations from 2004 – 2013.

IBA 2013 - 0001 (PDF, 140KB)
IFA 2010 - 0001 (PDF, 120KB)
IFA 2009 - 0005 (PDF, 130KB)
IFA 2009 - 0004 (PDF, 130KB)
IFA 2009 - 0003 (PDF, 120KB)
IFA 2009 - 0002 (PDF, 100KB)
IFA 2009 - 0001 (PDF, 100KB)
IFA 2007 - 0003 (PDF, 40KB)
IFA 2007 - 0002 (PDF, 40KB)
IFA 2007 - 0001 (PDF, 30KB)
IFA 2006 - 0004 (PDF, 30KB)
IFA 2006 - 0003 (PDF, 30KB)
IFA 2006 - 0002 (PDF, 20KB)
IFA 2006 - 0001 (PDF, 30KB)
IFA 2005 - 0008 (PDF, 20KB)
IFA 2005 - 0007 (PDF, 20KB)
IFA 2005 - 0006 (PDF, 40KB)
IFA 2005 - 0005 (PDF, 20KB)
IFA 2005 - 0004 (PDF, 40KB)
IFA 2005 - 0003 (PDF, 30KB)
IFA 2005 - 0002 (PDF, 30KB)
IFA 2005 - 0001 (PDF, 30KB)
IFA 2004 (PDF, 30KB)