Advance Income Tax Ruling Fees Order (SOR/90-234)
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Regulations are current to 2023-03-20 and last amended on 2022-04-01. Previous Versions
Advance Income Tax Ruling Fees Order
Order Prescribing the Fee To Be Paid by a Person to whom a Service is Provided in Respect of a Request for an Advance Income Tax Ruling from the Department of National Revenue
The Minister of National Revenue, pursuant to paragraph 19(b) of the Financial Administration Act and Order in Council P.C. 1989-1949 of September 28, 1989Footnote *, hereby revokes the Department of National Revenue (Taxation) Advance Rulings Fees Order, made on May 25, 1983Footnote **, and makes the annexed Order prescribing the fee to be paid by a person to whom a service is provided in respect of a request for an advance income tax ruling from the Department of National Revenue in substitution therefor.
Return to footnote *SI/89-217, 1989 Canada Gazette Part II, p. 4470
Return to footnote **SOR/83-485, 1983 Canada Gazette Part II, p. 2397
Ottawa, Ontario, April 18, 1990
1 This Order may be cited as the Advance Income Tax Ruling Fees Order.
2 The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling, whether or not the request is withdrawn, is $221.24 during the period beginning on April 1, 2022 and ending on March 31, 2023 and $281.22 as of April 1, 2023, for each hour or part of an hour that is spent in preparing the ruling.
- SOR/92-114, s. 1
- SOR/98-221, s. 1
- SOR/2000-322, s. 1
- SOR/2021-173, s. 1
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