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Advance Income Tax Ruling Fees Order

Version of section 2 from 2022-04-01 to 2024-05-01:


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who requests the Minister of National Revenue to provide an advance income tax ruling, whether or not the request is withdrawn, is $221.24 during the period beginning on April 1, 2022 and ending on March 31, 2023 and $281.22 as of April 1, 2023, for each hour or part of an hour that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