Vol. 145, No. 8 — April 13, 2011
Registration
SI/2011-24 April 13, 2011
FINANCIAL ADMINISTRATION ACT
ARCHIVED — Mildred Jacobs Remission Order
P.C. 2011-482 March 25, 2011
His Excellency the Governor General in Council, considering that the collection of the penalty and interest 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), hereby remits a penalty of $16,786.79 and arrears interest of $131,703 as of December 11, 2007, and all interest on that penalty and interest, paid or payable under Part I of the Income Tax Act (see footnote c) by Mildred Jacobs or her estate for the 1994 taxation year.
EXPLANATORY NOTE
(This note is not part of the Order.)
The Order remits the late filing penalty and a portion of the arrears interest for the 1994 tax year, paid or payable, by Mildred Jacobs or her estate.
The penalty and arrears interest are being remitted because collection of these amounts is unreasonable and unjust based on the circumstances of her case.
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.)