15 June 2021 STEP Roundtable Q. 8, 2021-0887411C6 - ITRD - Remissions -- summary under Subsection 152(1)

The service standard for a Ruling is 90 business days commencing with the receipt of all information listed in IC 70-6, and for a Pre-ruling Consultation is to complete a teleconference within 15 business days from the date of confirmation by the Directorate that the request complies with IC 70-6 and has been accepted. However, in the cases where these targets are not possible, an alternate, mutually agreed upon service target date will be established.

Remission of the service fee will be granted on an incremental basis where the services target is not met.

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