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

2006-2007

Forecast Revenue ($000)

$1,701

Actual Revenue ($000)

$2,074

Full Cost ($000)

$2,074

Performance Standard[Footnote 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, clients are contacted and delays are discussed with them.

Performance Results[Footnote 1]

Actual 2006-2007 results: 94 days

Planning Years

Forecast Revenue ($000)

Estimated Full Cost ($000)

2007-2008

$2,000

$2,000

2008-2009

$2,000

$2,000

2009-2010

$2,000

$2,000

Total:

$6,000

$6,000

B. Other Information:

The performance standard was not met primarily due to staffing issues. The performance result is expected to improve and gradually get closer to the performance standard in the next few years through the additional hiring and training of staff.