Vol. 148, No. 27 — December 31, 2014

Registration

SI/2014-111 December 31, 2014

FINANCIAL ADMINISTRATION ACT

Estates of Kathleen McGowan and William F. McGowan Remission Order

P.C. 2014-1477 December 12, 2014

His Excellency the Governor General in Council, considering that the collection of the penalties 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), makes the annexed Estates of Kathleen McGowan and William F. McGowan Remission Order.

ESTATES OF KATHLEEN MCGOWAN AND WILLIAM F. MCGOWAN REMISSION ORDER

1. (1) Remission is granted of the amounts set out in column 1 of Schedule 1, which represent penalties paid or payable by the Estate of Kathleen McGowan under Part I of the Income Tax Act for the taxation years listed in column 2, and all relevant interest on those amounts.

(2) Remission, in the amount of $7,660.97, is granted of interest paid or payable by the Estate of Kathleen McGowan under Part I of the Income Tax Act for the 1996, 1997, 1998 and 1999 taxation years, having accrued during the period beginning on January 23, 1997 and ending on December 31, 2000, and all relevant interest on that amount.

2. (1) Remission is granted of the amounts set out in column 1 of Schedule 2, which represent penalties paid or payable by the Estate of William F. McGowan under Part I of the Income Tax Act for the taxation years listed in column 2, and all relevant interest on those amounts.

(2) Remission, in the amount of $132.67, is granted of interest paid or payable by the Estate of William F. McGowan under Part I of the Income Tax Act for the 2000 taxation year, having accrued during the period beginning on June 4, 2000 and ending on December 31, 2000, and all relevant interest on that amount.

SCHEDULE 1
(Subsection 1(1))

Column 1

Amount ($)		 Column 2

Taxation Year
761.34 1996
644.56 1997
595.08 1998
6,855.49 1999
243.73 2000
185.76 2001
38.00 2002
27.21 2003

SCHEDULE 2
(Subsection 2(1))

Column 1

Amount ($)		 Column 2

Taxation Year
381.95 2000
425.97 2001
86.43 2002

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order remits a portion of the arrears interest in respect of the 1996, 1997, 1998, 1999 and 2000 taxation years, and late-filing penalties in respect of the 1996, 1997, 1998, 1999, 2000, 2001, 2002 and 2003 taxation years and all relevant interest paid or payable thereon by the estates of Kathleen and William F. McGowan.

The amounts remitted represent the additional liabilities incurred by the estates as a result of circumstances that were beyond the executor’s control.