A. User Fee

Advance Income Tax Ruling Fees

Fee Type

Regulatory (R)

Fee Setting Authority

Financial Administration Act – 19(b)

Date Last Modified^B

April 1990

2005-2006

Forecast Revenue ($000)

$2,200

Actual Revenue ($000)

$1,808

Full Cost ($000)

$1,808

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 taxpayer. The taxpayer is again contacted by telephone when the file is assigned for processing. Where a delay is unavoidable, taxpayers are contacted and delays are discussed with them.

Performance Results¹

Actual 2005-2006 results: 84 days

Planning Years

Forecast Revenue ($000)

Estimated Full Cost ($000)

2006-2007

$1,700

$1,700

2007-2008

$1,700

$1,700

2008-2009

$1,700

$1,700

Sub-total:

$5,100

$5,100

B. Other Information: N/A

C. Other Information: N/A