Vol. 146, No. 8 — April 11, 2012
SI/2012-22 April 11, 2012
FINANCIAL ADMINISTRATION ACT
Claude Montreuil Tax Remission Order
P.C. 2012-364 March 29, 2012
His Excellency the Governor General in Council, considering that the collection of the debts is unjust, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to subsection 23(2.1) (see footnote a) of the Financial Administration Act (see footnote b), hereby remits the amounts of $310.00 and $334.75, paid or payable under Part Ⅰ of the Income Tax Act (see footnote c) by Claude Montreuil in repayment of federal sales tax credits for the 1988, 1989 and 1990 taxation years and goods and services tax credits for the 1990 and 1991 base taxation years, respectively, and all relevant interest on those amounts.
(This note is not part of the Order.)
The Order remits the debt with respect to the federal sales tax credit and the goods and services tax credit that were determined to be in excess of Claude Montreuil’s entitlements for the 1988, 1989, 1990 and 1991 base taxation years. The remission is based on extreme hardship.
S.C. 1991, c. 24, s. 7(2)
R.S., c. F-11
R.S., c. 1 (5th Supp.)