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.
Ottawa, Ontario, April 18, 1990
2 The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling is $100 for each of the first 10 hours or part of an hour and $155 for each subsequent hour or part of an hour that is spent in preparing the ruling, whether or not the request is withdrawn.
- SOR/92-114, s. 1;
- SOR/98-221, s. 1;
- SOR/2000-322, s. 1.
- Date modified: