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Table 7.1 a) Advance Income Tax Ruling Fees

A. User Fee	Advance Income Tax Ruling Fees
Fee Type	Regulatory (R)
Fee Setting Authority	Financial Administration Act - 19(b)
Date Last Modified	April 1990
2004-2005
Forecast Revenue ($000)	$2,000
Actual Revenue ($000)	$1,881
Full Cost ($000)	$1,881
Performance Standard ¹	The key service standard target is to issue advance income tax rulings to taxpayers within an average of 60 calendar days of receipt of all essential information. The Income Tax Rulings Directorate's Quality Management System requires a telephone acknowledgement of receipt of the request within 24 business hours. Within 14 days, a review of the file for completeness is conducted and an acknowledgement letter, complete with a contact name and request for any missing information (if required) is sent to the client. The client is again contacted by telephone when the file is assigned for processing. Where a delay is unavoidable, the client is contacted and the delay is discussed.
Performance Results¹	Actual 2004-2005 results: 62 days
Planning Years	Forecast Revenue ($000)	Estimated Full Cost ($000)
2005-2006	$2,000	$2,000
2006-2007	$2,000	$2,000
2007-2008	$2,000	$2,000
Sub-total:	$6,000	$6,000

B. Other Information: N/A

¹ According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004 the:

Performance standard, if provided, may not have received Parliamentary review;
Performance standard, if provided, may not respect all establishment requirements under the User Fees Act (UFA) (e.g., international comparison; independent complaint address);
Performance results, if provided, is not legally subject to UFA section 5.1 regarding fee reduction for failed performance.