Income Tax Rulings Directorate service standards and performance results
Service standards
The Directorate’s target is to issue advance income tax rulings within 90 business days from when all information as set out in Appendix A and Appendix A.1 of the current version of Information Circular IC 70-6 is received. In circumstances where this standard must be adjusted, the Directorate will inform the requestor in advance and establish an alternate mutually agreed upon service target date.
For pre-ruling consultations, the Directorate’s goal is to schedule a teleconference within 15 business days of confirming to the requestor that the Pre-ruling Consultation request has been accepted. Where this standard must be adjusted, the Directorate will inform the requestor in advance and establish an alternate mutually agreed upon service target date.
For technical interpretations, the Directorate’s goal is to issue technical interpretations within 90 business days of receipt of all required information. This target is currently under review and may be revised in 2023-2024.
Calculating performance results
The Directorate’s performance results reflect how often (expressed as a percentage) the Directorate met its service targets.
The time for each file is computed from the date that the Directorate receives all information required by IC 70-6 to work on the file.
In circumstances where critical additional information is required after work begins, the file is put on hold until the necessary information is received from the client. Time that accrues during any period in which the Directorate places a file on-hold is excluded from the performance results computation.
| Fiscal Year | Advance Income Tax Rulings | Technical Interpretations | ||
|---|---|---|---|---|
| Provided to taxpayers or representativesFootnote 1 | Provided to industry associations for conference Q&As | OtherFootnote 2 | ||
| 2022-04-01 to 2023-03-31 | 82% | 34% | 86% | 86% |
| 2021-04-01 to 2022-03-31 | 80% | 47% | 93% | 88% |
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