Hyperlawhypertext legal database Advance Income Tax Ruling Fees Order current to 2022-04-04

SOR-90-234 Advance Income Tax Ruling Fees Order

Current to 2022-04-04 · last amended 2022-04-01

Contents
Provision

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, 1989*, hereby revokes the Department of National Revenue (Taxation) Advance Rulings Fees Order, made on May 25, 1983**, 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. SI/89-217, 1989 Canada Gazette Part II, p. 4470 SOR/83-485, 1983 Canada Gazette Part II, p. 2397

Provision

Ottawa, Ontario, April 18, 1990

Provision

OTTO JELINEK Minister of National Revenue

Short Title

s. 1

This Order may be cited as the Advance Income Tax Ruling Fees Order.

Fee

s. 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who requests the Minister of National Revenue to provide an advance income tax ruling, whether or not the request is withdrawn, is $221.24 during the period beginning on April 1, 2022 and ending on March 31, 2023 and $281.22 as of April 1, 2023, for each hour or part of an hour that is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.