Advance ruling void for fraud: prior ruling treated as never made, with tax law applied accordingly.

If an advance ruling was obtained by fraud or misrepresentation, the Board for Advance Rulings may declare it void ab initio, and the Income Tax Act shall be applied to the applicant as if the ruling had never been made, excluding the period from the ruling's date to the date of the voidance order; a copy of the order must be sent to the applicant and to the Principal Commissioner or Commissioner.

---

---

---