Vol. 150, No. 20 — October 5, 2016
Registration
SI/2016-52 October 5, 2016
FINANCIAL ADMINISTRATION ACT
Mary Duncan Remission Order
P.C. 2016-821 September 23, 2016
His Excellency the Governor General in Council, considering that the collection of the tax and the enforcement of the penalty are unjust, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act (see footnote b), remits to Mary Duncan the following amounts paid or payable under Part I of the Income Tax Act (see footnote c):
- (a) tax in the amount of $720.47 for the 1999 taxation year;
- (b) late-filing penalty in the amount of $1,346.37 for the 1999 taxation year; and
- (c) interest in the amount of $4,790.99 having accrued during the period beginning on January 1, 1999 and ending on December 31, 2000, for the 1993 to 1997 and 1999 taxation years.
EXPLANATORY NOTE
(This note is not part of the Order.)
This Order remits tax and a late-filing penalty in respect of the 1999 taxation year and arrears interest for the 1993, 1994, 1995, 1996, 1997 and 1999 taxation years, paid or payable by Mary Duncan.
The amounts remitted represent the additional liabilities incurred by Ms. Duncan as a result of circumstances that were beyond her control.
- Footnote a
S.C. 1991, c. 24, s. 7(2) - Footnote b
R.S., c. F-11 - Footnote c
R.S., c. 1 (5th Supp.)