2021 to 2022 Fees Report
© His Majesty the King in Right of Canada, represented by the Minister of National Revenue, 2022
Catalogue No. Rv1-38E-PDF
ISSN 2562-6019
This document is available on the Government of Canada website at www.canada.ca
This document is available in alternative formats upon request.
Table of contents
Minister's message
I am pleased to present the Canada Revenue Agency’s (CRA) report on fees for 2021–22.
This year’s report once again provides detailed information about the components that comprise CRA service fees, in keeping with the CRA’s ongoing commitment to open and transparent fee management.
Beginning in 2021–22, the CRA began offering remissions, or partial fee refunds, to clients in instances where service standards are not met, in line with the Service Fees Act.
In April 2022, an increase to the CRA’s Advanced Income Tax Ruling Fee, based on the CRA’s actual costs of providing this service, went into effect. This update is being phased-in over two fiscal years, with the second half of the fee increase to take effect April 1, 2023.
As well, additional fee groupings were identified through our periodic review and assessment efforts for all types of fee programs. I am pleased to announce that these fees are now included in the report for 2021–22.
I will continue to lead the CRA’s commitment to quality client-focused service delivery and transparency provided under the Service Fees Act.
Original signed
The Honourable Diane Lebouthillier, P.C., M.P.
Minister of National Revenue
About this report
This report, which is tabled under section 20 of the Service Fees Act, the Low Materiality Fees Regulations, and subsection 4.2.8 of the Treasury Board Directive on Charging and Special Financial Authorities, contains information about the fees the Canada Revenue Agency (CRA) had the authority to set in fiscal year 2021–22.
The report covers fees that are subject to the Service Fees Act.
For reporting purposes, fees are categorized by fee-setting mechanism. There are three mechanisms:
- Act, regulation or fees notice
- The authority to set these fees is delegated to a department, minister or Governor in Council pursuant to an act of Parliament.
- Contract
- Ministers have the authority to enter into contracts, which are usually negotiated between the minister and an individual or organization, and which cover fees and other terms and conditions. In some cases, that authority may also be provided by an act of Parliament.
- Market rate or auction
- The authority to set these fees is pursuant to an act of Parliament or a regulation, and the minister, department or Governor in Council has no control over the fee amount.
For fees set by act, regulation or fees notice, the report provides totals for fee groupings, as well as detailed information for each fee. For fees set by contract, the report provides totals only.
Although the fees the CRA charges under the Access to Information Act were subject to the Service Fees Act, they are not included in this report. Information on the CRA’s access to information fees for 2021–22 is in our annual report to Parliament on the administration of the Access to Information Act, which is posted on our webpage: Canada Revenue Agency's Annual Reports to Parliament on the Administration of the Access to Information Act and the Privacy Act.
Remissions
In 2021–22, the CRA was subject to the requirements to issue remissions under section 7 of the Service Fees Act and subsection 4.2.4 of the Treasury Board Directive on Charging and Special Financial Authorities to remit a fee, in whole or in part, to a fee payer when a service standard was deemed not met. The CRA’s remission policy and procedures, pursuant to the Service Fees Act, are on the following web page: Remissions for Service Fees.
Overall totals, by fee-setting mechanism
The following table presents the total revenue, cost and remissions for all fees the CRA had the authority to set in 2021–22, by fee-setting mechanism.
| Fee setting mechanism | Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|---|
| Fees set by contract table 1 note * | 134,595,101 | 134,595,101 | Remissions do not apply to fees set by contract. |
| Fees set by act, regulation or fees notice | 1,889,314 | 3,325,056 | 168 |
| Total | 136,484,415 | 137,920,157 | 168 |
Table 1 Note
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Totals, by fee grouping, for fees set by act, regulation or fees notice
A fee grouping is a set of fees relating to a single business line, directorate or program that a department had the authority to set for those activities.
This section presents, for each fee grouping, the total revenue, cost and remissions for all fees the CRA had the authority to set in 2021–22 that are set by the following:
- act
- regulation
- fees notice
Advance Income Tax Rulings: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 1,771,608 | 3,223,661 | 0 |
Taxation Statistical Analysis and Data Processing Services: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 41,631 | 101,395 | 168 |
Excise Act Licence Fees: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 75,100 | 0 | 0 |
Examination of Instruments and the Provision of Tables: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 975 | The CRA had no mechanism for tracking cost at the fee grouping level | 0 |
Registered Charities Information Returns Fee: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 0 | 0 | 0 |
Technical Publication Subscription Services: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 0 | 0 | 0 |
Taxation Statistics Diskette Fee: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 0 | 0 | 0 |
Excise Special Services: totals for 2021–22
| Revenue ($) | Cost ($) | Remissions ($) |
|---|---|---|
| 0 | 0 | 0 |
Details on each fee set by act, regulation or fees notice
This section provides detailed information on each fee the CRA had the authority to set in 2021–22 and that was set by the following:
- act
- regulation
- fees notice
Fee grouping
Advance Income Tax Rulings
Fee
Advance Income Tax Rulings Fee prior to April 1, 2022
Fee-setting authority
- Financial Administration Act, 19(1)(b)
- Advance Income Tax Ruling Fees Order (SOR/90-234)
Year fee-setting authority was introduced
1970
Last year fee‑setting authority was amended
2021
Service standard
Our objective is to issue an advance income tax ruling (Ruling) to the client within a specified, agreed-upon time period. The service standard is 90 business days commencing with the receipt of all information required from the client as outlined in Information Circular IC 70-6, Advance Income Tax Rulings and Technical Interpretations.
Our objective is to complete a pre-ruling consultation teleconference with the client within a specified, agreed-upon time period. The service standard is within 15 business days from the date the CRA confirms to the client that the Pre-ruling Consultation request has been accepted as outlined in Information Circular IC70-6.
In some cases, achieving the 90 or 15 business days service target may not be possible due to delays outside of the CRA’s control. This may arise in situations involving exceptionally complex cases, requests to expand and change the scope of the Ruling or pre-ruling consultation, or cases that require intra-governmental consultation, for example with the Departments of Justice or Finance. In those circumstances, when the service target date needs to be adjusted, the CRA will inform the client in advance and establish an alternate mutually agreed upon service target date.
Performance result
During the 2021–2022 fiscal year, 80% of advance income tax rulings were issued within 90 business days of receipt of all essential information from the client.
During the 2021–2022 fiscal year, 70.6% of pre-ruling consultation teleconferences were completed within 15 business days from the date the CRA confirmed to the client that the pre-ruling consultation request had been accepted.
Application of Low-Materiality Fees Regulations
Material (formula): Advance Income Tax Rulings Fee prior to April 1, 2022
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) | 2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($)table 2 note ** |
|---|---|---|---|---|---|
| Advance Income Tax Rulings Fee prior to April 1, 2022: The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling is: | - | 1,771,608 | 0 | Not applicable | - |
| $100 for each of the first 10 hours or part of an hour, and; | 104.04 | - | - | - | 0 |
| $155 for each subsequent hour or part of an hour that is spent in preparing the ruling, whether or not the request is withdrawn.table 2 note * | 161.26 | - | - | - | 0 |
Table 2 Note
|
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Fee grouping
Advance Income Tax Rulings
Fee
Fee-setting authority
Year fee-setting authority was introduced
1970
Last year fee setting authority was amended
2021
Service standard
The fee was introduced on April 1, 2022 therefore no service standard was in place during the reporting period.
Performance result
The fee was introduced on April 1, 2022 therefore no service standard was in place during the reporting period.
Application of Low-Materiality Fees Regulations
Material (formula): Advance Income Tax Rulings Fee prior to April 1, 2022
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) | 2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Advance Income Tax Rulings Fee starting on April 1, 2022: The fee payable by a person who requests the Minister of National Revenue to provide an advance income tax ruling, whether or not the request is withdrawn, is: |
0 | 0 | 0 | April 1, 2023 | - |
| $221.24 during the period beginning on April 1, 2022 and ending on March 31, 2023, and; | - | - | - | - | - |
| $281.22 as of April 1, 2023, | - | - | - | 281.22 | |
| for each hour or part of an hour that is spent in preparing the ruling. | - | - | - | - |
Fee grouping
Taxation Statistical Analysis and Data Processing Services
Fee
- Computer analyses and programming services
- Use of computer facilities
- Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group
- Data conversion services: a. preparation of work for data conversion
- Data conversion services: b. routing cards
- Data conversion services: c. data conversion
- Data conversion services: d. use of terminal
- Output services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group
- Output services: b. printouts
- Output services: c. magnetic tapes
- Output services: d. 3480 self-loading cartridges
Fee-setting authority
Year fee-setting authority was introduced
1992
Last year fee setting authority was amended
Not applicable
Service standard
Due to the complexity and the availability of the data, some requests may take more or less time to complete and deliver. The CRA’s service standard is to issue requested statistical information on or before a mutually agreed-upon service target date with a performance target of providing this information on or before this date 90% of the time.
After receiving all the information required for the request, the CRA and client will agree on a mutually acceptable date to deliver the requested information (referred to as the “service target date” below).
Completion date for the purposes of this directive will be the date that the requested information is delivered to the client by the CRA.
Performance result
Statistical data was provided to the client on or before a mutually agreed-upon service target date 80% of the time.
Application of Low-Materiality Fees Regulations
- Material (formula) - Computer analyses and programming services
- Material (formula) - Use of computer facilities
- Material (formula) - Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group
- Material (formula) - Data conversion services: a. preparation of work for data conversion
- Material (formula) - Data conversion services: b. routing cards
- Material (formula) - Data conversion services: c. data conversion
- Material (formula) - Data conversion services: d. use of terminal
- Material (formula) - Output services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group
- Material (formula) - Output services: b. printouts
- Material (formula) - Output services: c. magnetic tapes
- Material (formula) - Output services: d. 3480 self-loading cartridges
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) | 2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Computer analyses and programming services | 53.53 per hour | 0 | 0 | April 1, 2023 | 59.11 per hour |
| Use of computer facilities | .05 per resource unit | 0 | 0 | April 1, 2023 | .06 per resource unit |
| Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group | ES-05: 65.18 per hour ES-04: 58.94 per hour ES-03: 51.08 per hour ES-02: 43.38 per hour ES-01: 38.55 per hour |
40,564 | 116 | April 1, 2023 | ES-05: 71.98 per hour ES-04: 65.08 per hour ES-03: 56.41 per hour ES-02: 47.91 per hour ES-01: 42.57 per hour |
| Data conversion services: a. preparation of work for data conversion | 23.30 per hour | 0 | 0 | April 1, 2023 | 25.73 per hour |
| Data conversion services: b. routing cards | 23.93 per thousand cards | 0 | 0 | April 1, 2023 | 26.42 per thousand cards |
| Data conversion services: c. data conversion | 11.44 per hour | 0 | 0 | April 1, 2023 | 12.64 per hour |
| Data conversion services: d. use of terminal | 1.04 per hour | 0 | 0 | April 1, 2023 | 1.15 per hour |
| Output services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group | AS-02: 42.60 per hour CR-04: 31.78 per hour CR-03: 31.26 per hour |
1,067 | 52 | April 1, 2023 | AS-02: 47.05 per hour CR-04: 35.10 per hour CR-03: 34.52 per hour |
| Output services: b. printouts | .20 per 1000 lines | 0 | 0 | April 1, 2023 | .22 per 1000 lines |
| Output services: c. magnetic tapes | 20.81 each | 0 | 0 | April 1, 2023 | 22.98 each |
| Output services: d. 3480 self-loading cartridges | 5.72 each | 0 | 0 | April 1, 2023 | 6.32 each |
Fee grouping
Excise Act Licence Fees
Fee
- Excise Act Licence Fee - Bonding warehouse
- Excise Act Licence Fee - Distilling by any process
- Excise Act Licence Fee - Import, manufacture, possession and use of a chemical still
- Excise Act Licence Fee - Pharmacist
- Excise Act Licence Fee - Brewing
- Excise Act Licence Fee - Manufacturing in bond
- Excise Act Licence Fee - Manufacture of tobacco or cigars
- Excise Act Licence Fee - Tobacco packer
- Excise Act Licence Fee - Manufacture of wood alcohol
Fee-setting authority
- Excise Act (R.S.C., 1985, c. E-14)
- Excise Act Licence Fees Regulations (C.R.C., c. 571)
Year fee-setting authority was introduced
1985
Last year fee setting authority was amended
2006
Service standard
The fees did not have an established service standard.
Performance result
The fees did not have an established service standard.
Application of Low-Materiality Fees Regulations
- Low-materiality (<$51) - Excise Act Licence Fee - Bonding warehouse
- Material (>$151) – Excise Act Licence Fee - Distilling by any process
- Low-materiality (<$51) - Excise Act Licence Fee - Import, manufacture, possession and use of a chemical still
- Low-materiality (<$51) - Excise Act Licence Fee - Pharmacist
- Low-materiality (<$51) - Excise Act Licence Fee - Brewing
- Low-materiality (<$51) - Excise Act Licence Fee - Manufacturing in bond
- Low-materiality (<$51) - Excise Act Licence Fee - Manufacture of tobacco or cigars
- Low-materiality (<$51) - Excise Act Licence Fee - Tobacco packer
- Low-materiality (<$51) - Excise Act Licence Fee - Manufacture of wood alcohol
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) | 2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Excise Act Licence Fee - Bonding warehouse | 50.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 51.10 |
| Excise Act Licence Fee - Distilling by any process | 250.00 | 0 | 0 | April 1, 2023 | 287.22 |
| Excise Act Licence Fee - Import, manufacture, possession and use of a chemical still | 2.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 2.04 |
| Excise Act Licence Fee - Pharmacist | 2.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 2.04 |
| Excise Act Licence Fee - Brewing | 50.00 | 75,100 | This fee was not subject to remissions | April 1, 2023 | 51.10 |
| Excise Act Licence Fee - Manufacturing in bond | 50.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 51.10 |
| Excise Act Licence Fee - Manufacture of tobacco or cigars | 50.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 51.10 |
| Excise Act Licence Fee - Tobacco packer | 50.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 51.10 |
| Excise Act Licence Fee - Manufacture of wood alcohol | 1.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 1.02 |
Fee grouping
Examination of Instruments and the Provision of Tables
Fee
- Examination of an instrument under subsection 148(2) of the Excise Act, 2001
- Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue
- Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue
- Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue
- Provision of Tables referred to above on compact disc
Fee-setting authority
- Excise Act, 2001 (S.C. 2002, c. 22)
- Regulations Respecting the Fees for the Examination of Instruments and the Provision of Tables (SOR/2003-207)
Year fee-setting authority was introduced
2003
Last year fee setting authority was amended
Not applicable
Service standard
The fees did not have an established service standard.
Performance result
The fees did not have an established service standard.
Application of Low-Materiality Fees Regulations
- Low-materiality (<$51) - Examination of an instrument under subsection 148(2) of the Excise Act, 2001
- Low-materiality (<$51) - Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue
- Low-materiality (<$51) - Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue
- Low-materiality (<$51) - Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue
- Low-materiality (<$51) - Provision of Tables referred to above on compact disc
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) | 2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Examination of an instrument under subsection 148(2) of the Excise Act, 2001 |
25.00 | 975 | This fee was not subject to remissions | April 1, 2023 | 25.55 |
| Provision of Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue |
50.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 51.10 |
| Provision of Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue |
15.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 15.33 |
| Provision of Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue | 15.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 15.33 |
| Provision of Tables referred to above on compact disc | 10.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 10.22 |
Fee grouping
Registered Charities Information Returns Fee
Fee
Fee-setting authority
- Financial Administration Act, 19(1)(b)
- Registered Charities Information Return Fee Order (SOR/90-763)
Year fee-setting authority was introduced
1990
Last year fee setting authority was amended
Not applicable
Service standard
The fee did not have an established service standard.
Performance result
The fee did not have an established service standard.
Application of Low-Materiality Fees Regulations
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) |
2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Registered Charities Information Returns Fee: A person who requests a copy of a return shall pay to Her Majesty $0.30 per page for each copy of the return supplied to the person. | .30 per page | 0 | This fee was not subject to remissions | April 1, 2023 | .31 per page |
Fee grouping
Technical Publication Subscription Services
Fee
- Subscription services in respect of technical publications – one-year subscription
- Subscription services in respect of technical publications – two-year subscription
- Complete set of technical publications
Fee-setting authority
Year fee-setting authority was introduced
1993
Last year fee setting authority was amended
Not applicable
Service standard
The fees did not have an established service standard.
Performance result
The fees did not have an established service standard.
Application of Low-Materiality Fees Regulations
- Low-materiality (<$51): Subscription services in respect of technical publications – one-year subscription
- Low-materiality (<$51): Subscription services in respect of technical publications – two-year subscription
- Low-materiality ($51-$151): Complete set of technical publications
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) |
2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Subscription services in respect of technical publications – one- year subscription: Any person to whom the Department provides, at that person’s request, subscription services in respect of technical publications published in the year or two years immediately following the request shall pay to the Receiver General a fee of: $20.00 for a one-year subscription, or |
20.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 20.44 |
| Subscription services in respect of technical publications – two-year subscription: $35.00 for a two-year subscription, as the case may be. | 35.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 35.77 |
| Complete set of technical publications: Any person to whom the Department provides, at that person’s request, the complete set of current technical publications published prior to the request shall pay to the Receiver General a fee of $65.00. | 65.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 66.43 |
Fee grouping
Taxation Statistics Diskette Fee
Fee
Taxation Statistics Diskette Fee
Fee-setting authority
- Financial Administration Act, 19(1)(b)
- Taxation Statistics Diskette Fee Order (SOR/91-94)
Year fee-setting authority was introduced
1991
Last year fee setting authority was amended
Not applicable
Service standard
The fee did not have an established service standard.
Performance result
The fee did not have an established service standard.
Application of Low-Materiality Fees Regulations
- Low-materiality (<$51): Taxation Statistics Diskette Fee
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) |
2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Taxation Statistics Diskette Fee: A person who makes a request to the Minister of National Revenue for a computer diskette containing taxation statistics shall pay a fee of $27 for each diskette supplied to the person. | 27.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 27.59 |
Fee grouping
Excise Special Services
Fee
- Excise Special Service Fee - for the first two hours or portion thereof
- Excise Special Service Fee - for each additional hour or portion thereof
Fee-setting authority
- Excise Act (R.S.C., 1985, c. E-14)
- Special Services (Excise) Regulations (SOR/87-689)
Year fee-setting authority was introduced
1987
Last year fee setting authority was amended
Not applicable
Service standard
The fees did not have an established service standard.
Performance result
The fees did not have an established service standard.
Application of Low-Materiality Fees Regulations
- Low-materiality (<$51-151): Excise Special Service Fee - for the first two hours or portion thereof
- Low-materiality (<$51): Excise Special Service Fee - for each additional hour or portion thereof
| Fee | 2021–22 fee amount ($) | 2021–22 total fee revenue ($) |
2021–22 total remissions issued for the fee ($) | Fee adjustment date in 2023–24 | 2023–24 fee amount ($) |
|---|---|---|---|---|---|
| Excise Special Service Fee - for the first two hours or portion thereof: (1) Every person for whom a special service is performed by an officer shall pay, for the performance of that service, (a) $54 for the first two hours or portion thereof spent in the performance of that service; and |
54.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 55.19 |
| Excise Special Service Fee - for each additional hour or portion thereof: (b) $27 for each additional hour or portion thereof spent in the performance of that service. (2) Any meal or rest breaks taken by an officer during the performance of a special service shall not be included in the calculation of the time spent by the officer in the performance of the service. (3) Where more than one officer is required to perform a special service, the chargeable time in respect of that service shall be the aggregate of the time spent by all the officers in the performance of that service. |
27.00 | 0 | This fee was not subject to remissions | April 1, 2023 | 27.59 |
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