<?xml version="1.0"?><Regulation lims:pit-date="2022-04-01" hasPreviousVersion="true" lims:lastAmendedDate="2022-04-01" lims:current-date="2022-04-04" lims:inforce-start-date="2006-03-22" lims:fid="922602" lims:id="922602" gazette-part="II" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="922603" lims:id="922603"><InstrumentNumber>SOR/90-234</InstrumentNumber><RegistrationDate><Date><YYYY>1990</YYYY><MM>4</MM><DD>19</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2022</YYYY><MM>4</MM><DD>5</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="922605" lims:id="922605"><XRefExternal reference-type="act" link="F-11">FINANCIAL ADMINISTRATION ACT</XRefExternal></EnablingAuthority><ShortTitle lims:inforce-start-date="2006-03-22" lims:fid="922606" lims:id="922606">Advance Income Tax Ruling Fees Order</ShortTitle><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="922607" lims:id="922607">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</LongTitle></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="922608" lims:id="922608"><Provision lims:inforce-start-date="2006-03-22" lims:fid="922609" lims:id="922609" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>The Minister of National Revenue, pursuant to paragraph 19(b) of the <XRefExternal reference-type="act" link="F-11">Financial Administration Act</XRefExternal> and Order in Council P.C. 1989-1949 of September 28, 1989<FootnoteRef idref="fn_SOR-90-234_e_hq_5206">*</FootnoteRef>, hereby revokes the <XRefExternal reference-type="regulation">Department of National Revenue (Taxation) Advance Rulings Fees Order</XRefExternal>, made on May 25, 1983<FootnoteRef idref="fn_SOR-90-234_e_hq_5207">**</FootnoteRef>, and makes the annexed <XRefExternal reference-type="regulation" link="SOR-90-234">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</XRefExternal> in substitution therefor.</Text><Footnote id="fn_SOR-90-234_e_hq_5206" placement="page" status="official"><Label>*</Label><Text>SI/89-217, 1989 <XRefExternal reference-type="other" link="gazette">Canada Gazette</XRefExternal> Part II, p. 4470</Text></Footnote><Footnote id="fn_SOR-90-234_e_hq_5207" placement="page" status="official"><Label>**</Label><Text>SOR/83-485, 1983 <XRefExternal reference-type="other" link="gazette">Canada Gazette</XRefExternal> Part II, p. 2397</Text></Footnote></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="922610" lims:id="922610" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Ottawa, Ontario, April 18, 1990</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="922611" lims:id="922611" language-align="yes" list-item="no"><SignatureBlock justification="right" width="20pc"><SignatureName justification="right">OTTO JELINEK</SignatureName><SignatureTitle justification="right"><Emphasis style="italic">Minister of National Revenue</Emphasis></SignatureTitle></SignatureBlock></Provision></Order><Body lims:inforce-start-date="2006-03-22" lims:fid="922612" lims:id="922612"><Heading lims:inforce-start-date="2006-03-22" lims:fid="922613" lims:id="922613" level="1"><TitleText>Short Title</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="922614" lims:id="922614"><Label>1</Label><Text>This Order may be cited as the <XRefExternal reference-type="regulation" link="SOR-90-234">Advance Income Tax Ruling Fees Order</XRefExternal>.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="922615" lims:id="922615" level="1"><TitleText>Fee</TitleText></Heading><Section lims:inforce-start-date="2022-04-01" lims:enacted-date="2021-07-10" lims:lastAmendedDate="2022-04-01" lims:fid="922616" lims:id="1342128"><Label>2</Label><Text>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.</Text><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="922618" lims:id="922618">SOR/92-114, s. 1; SOR/98-221, s. 1; SOR/2000-322, s. 1</HistoricalNoteSubItem><HistoricalNoteSubItem lims:inforce-start-date="2022-04-01" lims:enacted-date="2021-07-10" lims:fid="1342127" lims:id="1342127" lims:enactId="1308569">SOR/2021-173, s. 1</HistoricalNoteSubItem></HistoricalNote></Section></Body><RecentAmendments><Amendment><AmendmentCitation>SOR/2021-173</AmendmentCitation><AmendmentDate>2022-04-01</AmendmentDate></Amendment></RecentAmendments></Regulation>