AU-04 - Senior Rulings Officer and AU-05 - Industry Sector Specialist, Income Tax Rulings Directorate (ITRD), Legislative Policy and Regulatory Affairs Branch (LPRAB), Ottawa-Headquarters

Experience

For a description of key terms used on CRA job notices, go to Definitions for job seekers.

About The Job

The CRA is committed to providing an inclusive and barrier-free work environment with a diverse workforce that reflects the Canadians we serve. It starts with the hiring process. To find out more about the CRA's actions in support of Employment Equity (EE), diversity and inclusion (DI), and read testimonials from our employees and executives, please visit the following CRA web sites: Employment equity, diversity and inclusion and Our workforce testimonials - Canada.ca.

We encourage you to complete the EEDI Staffing questionnaire as part of your application if you wish to be considered for appointments using the EE and/or DI staffing requirement in this process. Also, ensure that you have provided consent in the EEDI staffing questionnaire for your EEDI information to be used for screening or selection. If you do not complete the questionnaire, you will not be considered for any appointments using the EE and/or DI staffing requirement in this process. If you decide to modify your response or fill out this questionnaire at a later date, please notify the contact listed at the bottom of this notice of job opportunity.

CRA's National EE Staffing Strategy strives to eliminate gaps for the four EE designated groups: Indigenous peoples, persons with disabilities, members of visible minorities, and women. Where an EE gap exists at the time of appointment, EE may be used as an appointment criterion for permanent and temporary appointments over six months made through this process.

Employees are required to work on-site in accordance with the CRA's requirement for on-site presence. Workplace arrangements are based on the position, work location and operational requirements, and are subject to change. Specific on-site presence requirements will be shared with candidates selected for appointment. Workplace accommodations based on the duty to accommodate as well as individual exceptionsmay be granted depending on the circumstances and the nature of the work being performed.

The Income Tax Rulings Directorate (ITRD) in Legislative Policy and Regulatory Affairs Branch (LPRAB) provides the CRA's official interpretation of the Income Tax Act, the Global Minimum Tax Act, their Regulations, and related statutes and tax treaties. Senior Rulings Officers and Industry Sector Specialists play a key role in establishing the CRA's interpretations and drafting authoritative responses that are shared across the CRA and widely distributed through various channels, including commercial publishers. This includes advance income tax rulings, technical interpretations, round table answers and other documents that support the CRA's mandate by promoting consistent administration and compliance through clear, accurate and reliable interpretations of tax legislation and tax treaties. For more information, see: Income tax rulings and technical interpretations - Canada.ca.

Candidates wishing to review the work descriptions (AU0176 and AU0378) may request a copy by contacting the staffing team at View email address on apply.j-vers.com.

Come work for the CRA, one of Canada's top employers!

The CRA strives to offer employees a variety of flexible work arrangements to help them achieve work-life balance.

Why work with us

At the CRA, we deliver world-class tax administration by fostering a diverse, inclusive, and innovative workplace. Within the Income Tax Rulings Directorate (ITRD), you will be part of a specialized and knowledgeable community whose work directly supports the consistent and fair application of Canada's income tax legislation and the Global Minimum Tax. Working alongside colleagues across Canada, you will contribute to meaningful work that touches the lives of all Canadians by helping provide clarity and certainty on complex tax issues.

Who Can Apply

Any individual residing in Canada, and Canadian citizens and permanent residents residing abroad.

Preference for appointment will be given to veterans first, followed by Canadian citizens and permanent residents.

and eligible veterans and Canadian Armed Forces members

and individuals with preferred status.

Education

The CRA's minimum education standard for Auditing (AU) Group for jobs in Headquarters:

• Designation from a recognized professional accounting association; or
• A degree from a recognized postsecondary institution with acceptable specialization in accounting; or
• A law degree from a recognized postsecondary institution.

You must upload your education credentials in the education section of your candidate profile and submit all required documents by the closing date and time of this poster. Failure to provide this information may result in your application being screened out without further consideration.

Foreign Education Credentials And Designations

Please note: If you have education credentials or designations completed outside of Canada, please review the following link for additional documentation requirements: Foreign education credentials and designations.

If you have foreign education credentials, you must have your education credentials confirmed by a recognized credential assessment service and provide proof of Canadian equivalency to the staffing board. For more information, visit the Canadian Information Centre for International Credentials.

If you have a foreign accounting designation, you must have your designation confirmed by the Chartered Professional Accountants Canada (CPA).

Any applicable fees are your responsibility.

Asset Education

A Master of Taxation and/or completion of the In-Depth Tax Program are considered assets.

Experience

Essential staffing requirements

• Experience* in resolving complex interpretative issues** and applying the provisions of the Income Tax Act, the Global Minimum Tax Act, their Regulations, and related statutes or tax treaties in the context of complex transactions*** undertaken by taxpayers.

Note: Experience in international tax, global minimum tax, or corporate reorganizations is of particular interest.

• Experience is normally gained by performing these duties during a period of not less than five (5) cumulative years within the last seven (7) years either in industry, government, private practice or a combination thereof.
• Complex interpretative issues are issues arising in the context of the interpretation of one or more relevant legislative or regulatory provisions that require thorough research and a rigorous application of the relevant jurisprudence and interpretation principles set out by the Courts.
• Complex transactions are transactions that require an examination of provisions of the law that is challenging for reasons including the inherent complexity of the transactions and/or the provisions, the volume of transactions and relevant provisions or the complex interpretative issues that they generate.

Required For Appointment At The AU-05 Level

• Experience in conducting research and analysis and providing technical advice on matters related to the Global Minimum Tax (Pillar Two) framework, including the interpretation and application of the OECD Model Rules, Commentary, Administrative Guidance and related domestic legislation.

Asset Staffing Requirements

We may use the following asset staffing requirements to identify candidates for the positions:

• Experience using artificial intelligence (AI) tools to support research, information analysis, content development, and productivity tasks.
• Experience providing tax advisory services to clients in a professional services firm, law firm, accounting firm, or corporate tax department.

Assessment

If you have a limitation that may impact your performance during an assessment, such as a test or interview, you may require an accommodation, and we encourage you to ask for it. Assessment accommodations are designed to remove the obstacles without altering the criteria being assessed so candidates with limitations can fully demonstrate their abilities. If we invite you to be assessed, we will send you more information on how to request accommodation measures throughout this staffing process.

Each request will be individually reviewed. You will be asked to provide information regarding your limitations to be reviewed by a trained assessment accommodation advisor. If needed, professional documentation may be requested to determine the appropriate accommodation measures. All information will be kept confidential.

For examples of assessment accommodations, please visit: Accommodation during an assessment as a candidate.

Minimum Staffing Requirements

• Performance validation, if required
• Language requirements: English Essential,or Bilingual imperative (BBB/BBB or CBC/CBC)
• Suitability*
• If you are a former CRA employee whose most recent period of CRA employment ended due to one of the following ways, a case‑case review will be conducted to determine if the reason(s) for your end of CRA employment impacts your ability to meet the Suitability requirement for the position(s) being staffed through this staffing process:
• Rejection on probation
• Termination of employment for incompetence
• Termination of employment for misconduct

Essential Assessments

• Interview
• Reference check

Asset Staffing Requirements

• Qualifications
• Knowledge
• Specific experience
• Additional education or training
• Budgetary considerations
• Start date
• Minimize business disruption
• Employment Equity

Conditions of employment

• Reliability and Security: Reliability Status or Secret
• Willingness to work overtime
• Willingness to travel
• Willingness to take and successfully complete training

Want to know more?

We encourage you to read Important information on staffing at the CRA to find out more about staffing processes and how to apply.

CRA employees support the economic and social well-being of Canadians, and build public trust. We have high expectations, and our employees are held to the standards of conduct outlined in our Code of integrity and professional conduct and Directive on conflict of interest, gifts and hospitality, and post‑employment.