A. External Fee

Advance Income Tax Ruling Fees

Service 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 Result¹

Actual 2005-2006 results: 84 days

Stakeholder Consultation

Client satisfaction questionnaires were sent out to all advance income tax ruling clients for a 2-year period from October 2002 through October 2004. We also conducted a client satisfaction measurement program for other aspects of our service. Based on our summary study in early 2005, the most satisfied group of clients we have are our advance income tax rulings clients whereby responding clients from this group indicated a satisfaction rate in excess of 95%.

B. Other Information: N/A