Vol. 151, No. 5 — March 8, 2017

Registration

SI/2017-18 March 8, 2017

FINANCIAL ADMINISTRATION ACT

Marie-Rose Denis Income Tax Remission Order

P.C. 2017-163 February 24, 2017

His Excellency the Governor General in Council, considering that the collection of the tax referred to in the annexed Order is 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), makes the annexed Marie-Rose Denis Income Tax Remission Order.

Marie-Rose Denis Income Tax Remission Order

Remission

1 Remission is granted of the tax paid or payable by Marie-Rose Denis under Part I of the Income Tax Act in the amounts of $1,502.94, $3,042.53 and $2,991.91 for the 2007, 2008 and 2009 taxation years, respectively, and all relevant interest on that tax.

Condition

2 The remission is granted on the condition that Marie-Rose Denis does not claim a deduction under paragraph 111(1)(a) of the Income Tax Act for any portion of her non-capital loss relating to the repayment in 2013 of wage-loss replacement benefits to the Centre de santé et de services sociaux de la Baie-des-Chaleurs.

EXPLANATORY NOTE

(This note is not part of the Order.)

The Order remits income tax, and all relevant interest on it, paid or payable by Marie-Rose Denis for the 2007 to 2009 taxation years.

The amount remitted represents the additional tax incurred by Ms. Denis as a result of circumstances that were not within her control. The payment of these amounts caused a financial setback for Ms. Denis.