ORD-IN fee refunds: eligibility, deadline and refund method

ORD-IN fee refunds

This article covers only refunds of the fee for an individual ORD-IN application under section F of the Ministry of Finance instructions. It is not a guide to tax refunds or preparing an application for a tax ruling.

When is the fee refundable?

The instructions identify three cases:

• You pay too much — the appropriate portion of the fee is refundable.
• You withdraw the entire application — the fee is refundable in full.
• You withdraw the part of the application relating to a distinct factual situation or future event presented in it — the appropriate portion of the fee is refundable.

In the third case, the scope of the withdrawal matters: it must relate to a distinct factual situation or future event. This condition must not be equated with simply shortening the description in the application. This article does not determine how to withdraw an application or whether a withdrawal is effective in a particular case.

When does the refund period start?

The fee is refunded no later than 7 days from the date on which the proceedings concerning the issuance of the tax ruling end.

The starting point is the end of the proceedings, not the sending of a refund request or the withdrawal of the application. We do not specify an actual date on which the money will arrive.

Refund method: item 60

In item 60, select how you wish to receive the fee refund, if you are entitled to one. Choosing a refund method does not replace the conditions described above.

• Box 1: you do not need to complete section F.1 or F.2.
• Box 2: complete section F.1. Provide the account number details for the account to which you wish the refund to be paid, together with the account holder's details.
• Box 3: complete section F.2. Provide the address details needed to make a postal money order.

Foreign bank account

You may also specify a foreign bank account for the fee refund. If you select box 2, complete the account and account holder's details in F.1. For a foreign account, enter the SWIFT code of the bank holding the account in item 62.

Optional organizational checklist

To organize the information, you may check:

• whether the case concerns paying too much, withdrawing the entire application, or withdrawing the part relating to a distinct factual situation or future event;
• which box was selected in item 60;
• whether the details in F.1 or F.2 correspond to the selected option;
• whether the SWIFT code has been included when specifying a foreign account.

This is an organizational recommendation, not an additional legal requirement or instructions for withdrawing an application.

Source: Instructions for completing the ORD-IN application — sections F, F.1 and F.2.