Remissions of Taxes, Fees, Penalties and Other Debts

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Information on remission orders is required by section 24(2) of the Financial Administration Act (FAA).

Summary of Remissions of Taxes, Fees, Penalties and Other Debts

Table Summary

The table presents details of taxes, fees, penalties and other debts by Ministry and consists of two columns. The first column presents descriptions of Orders in Council pursuant to Section 23 of the FAA and Section 115 of the Customs Tariff by entity for various Ministries. The second column presents the amounts for each Order in Council. There are sub totals by Ministry and a total at the end of the table.

Description AmountLink to footnote 1
($)
Financial Administration Act (Section 23) —  
Canada Revenue Agency 2,044,512,176
Citizenship and Immigration —  
Department 24,740
Finance —  
Department 136,000,000
Fisheries and Oceans —  
Department 137,150
Justice —  
Department 5,163,202
Public Safety and Emergency Preparedness —  
Canada Border Services Agency 526,330,022
Customs Tariff (Section 115) —  
Public Safety and Emergency Preparedness —  
Canada Border Services Agency 58,894,908
Total 2,771,062,198

Details of Remissions of Taxes, Fees, Penalties and Other Debts

Table Summary

The table presents a summary of remissions of taxes, fees, penalties and other debts. The table consists of two columns. The first column presents by Ministry, various entities that have Orders in Council pursuant to Section 23 of the Financial Administration Act and Section 115 of the Customs Tariff. The second column presents the amounts for each. There is a total at the end of the table.

Description of the Order Amounts
($)
Pursuant to section 23 of the Financial Administration Act  
Canada Revenue Agency  
P.C. 1976‑1026, May 6, 1976, grants a remission of income taxes payable pursuant to Part I of the Income Tax Act, with respect to certain royalty provisions for the Syncrude Project 90,898
P.C. 1990‑2854, December 21, 1990, Goods and Services Tax (GST) Federal Government Departments Remission Order, grants a remission of the GST paid or payable by departments of the federal government on their taxable purchases of goods and services. The remission does not affect the net GST ultimately retained by the government 1,864,567,047
P.C. 1992‑1052, May 14, 1992, Indians and Bands on certain Indian Settlements Remission Order, grants a remission of certain income taxes and the GST/Harmonized Sales Tax (HST) paid or payable by Indians, bands or certain designated Indian settlements that are not yet designated as reserves 4,004,737
P.C. 1992‑2399, November 19, 1992, Visiting Forces (Part IX of the Excise Tax Act) Remission Order, grants a remission of the GST/HST paid or payable on the domestic supply of tangible personal property, real property or services for official use by visiting forces 4,685,454
P.C. 1994‑0568, April 14, 1994, Taipei Economic and Cultural Offices Remission Order, extends to the Taipei Economic and Cultural Offices in Canada, their officers, and to members of the administrative and technical staff, as well as to the members of their families forming part of their households in Canada, grants a remission of customs duties, excise duties, and certain taxes imposed under the Excise Tax Act. This remission does not apply to members of staff or their families who are citizens or permanent residents of Canada 75,400
P.C. 1994‑0585, April 14, 1994, Treaty Land Entitlement (Saskatchewan) Remission Order, remits GST paid or payable on land purchases made by Indian bands of Saskatchewan that settle validated land entitlement claims pursuant to the terms of binding agreements specific to each band 181,900
P.C. 1997‑1529, October 23, 1997, Indians and Bands on Certain Indian Settlements Remission Order, grants a remission of certain income taxes and the GST/HST paid or payable by Indians or bands on the Indian settlements of Summer Beaver (Ontario), Winneway (Quebec), and God's River (Manitoba) 1,705,390
P.C. 1998‑0396, March 19, 1998, amended the Income Earned in Quebec Income Tax Remission Order, 1988, made by P.C. 1989‑1204 of June 22, 1989, and P.C. 1994‑0567 of April 14, 1994, extending the application of sections 3 to 6 of the Order to the 1994, 1995 and 1996 taxation years 150,443
P.C. 2000‑1767, December 13, 2000, Treaty Land Entitlement (Manitoba) Remission Order, remits GST paid or payable on land purchases made by Indian bands of Manitoba that settle validated land entitlement claims pursuant to the terms of binding agreements specific to each band 362,500
P.C. 2003‑0910, June 12, 2003, grants a remission of federal income tax and GST to Indians and Indian bands on the campus of the Saskatchewan Indian Federated College 715,988
P.C. 2003‑0989, June 18, 2003, Camp Ipperwash Indian Settlement Remission Order, grants a remission of federal income tax and GST paid or payable by Indians or Indian bands at Camp Ipperwash 224,494
P.C. 2011‑1325, November 17, 2011, grants a remission of income tax and penalty paid or payable under Part I of the Income Tax Act by Carol James for the 1996 taxation year, and all relevant interest 80,288
P.C. 2013‑0037, January 31, 2013, Order Amending the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order, grants a remission of customs duties, excise duties and the GST/HST on alcoholic beverages sold in Canada to visiting forces personnel 47,411
P.C. 2013‑1404, December 12, 2013, grants a remission to BlackBerry Limited of taxes paid for the 2009 to 2012 taxation years. In effect, it enables the company to have undertaken a transaction to obtain an early portion of a refund that otherwise would have been received after its March 1, 2014 year‑end without reducing the total amount of that refund 167,492,957
P.C. 2014‑0182, February 28, 2014, grants a remission of tax, and all relevant interest paid or payable under Part I of the Income Tax Act by Christian Legault for the 2008 taxation year 2,366
P.C. 2014‑0363, April 3, 2014, grants a remission of interest, paid or payable under Part I of the Income Tax Act by Donald Doucet for 1983 to 1986 taxation years, having accrued during the period beginning on May 2, 1990 and ending on May 11, 2009, and all relevant interest 85,604
P.C. 2014‑0952, September 18, 2014, grants a remission of the amount paid or payable by Yolande Laurence, as repayment of Canada child tax benefits under Part I of the Income Tax Act, with respect to the 2004, 2005 and 2006 base taxation years, and $250, paid or payable by her, as repayment of an energy cost benefit under the Energy Costs Assistance Measures Act, with respect to the 2004 base taxation year 5,320
P.C. 2014‑1129, October 23, 2014, grants a remission of interest calculated as of April 9, 2013, paid or payable under Part I of the Income Tax Act by Ron Adams for a pre‑1986 taxation year, and all relevant interest 8,766
P.C. 2014‑1130, October 23, 2014, grants a remission of tax and all relevant interest, paid or payable under Part I of the Income Tax Act by Frederick Beaulieu for the 2005 and 2006 taxation years, respectively 2,352
P.C. 2014‑1131, October 23, 2014, grants a remission of the tax paid or payable by John Wagontall under Part I of the Income Tax Act for the 2004, 2005, 2006, 2007, 2008 and 2010 taxation years, respectively, and all relevant interest 19,390
P.C. 2015‑0206, February 19, 2015, Certain Flights Charge and Tax Remission Order, in order to provide relief from the Air Travellers Security Charge and the GST/HST in respect of special flights provided by Air Canada, for no consideration, to officers and officials of the Royal Canadian Mounted Police who were attending a regimental funeral in Moncton, New Brunswick on June 10, 2014 3,471
Total 2,044,512,176
Citizenship and Immigration  
Department  
P.C. 2006‑0366, May 11, 2006, granted remission of the fees for acquisition of permanent resident status, which provides reimbursement of $485 to those who paid the previous fee of $975 to acquire permanent resident status on or after May 3, 2006 485
P.C. 2012‑1092, September 20, 2012, granted remission of the fees paid or payable under subsection 303(1) of the Immigration and Refugee Protection Regulations for the acquisition of permanent residence status to persons entering Canada under the Temporary Public Policy concerning victims of sexual violence in Haiti 8,820
P.C. 2014‑1476, October 31, 2014, granted remission of the fees for certain pending applications for temporary residence of foreign nationals who have been in or are intending to travel to an Ebola affected country 15,435
Total 24,740
Finance  
Department  
P.C. 2014‑0939, September 18, 2014, remission is granted to British Columbia of the interest payable under subsection 155.1(1) of the Financial Administration Act in respect of the province's obligation under the Comprehensive Integrated Tax Coordination Agreement between the Government of Canada and the Government of British Columbia to indemnify Her Majesty in right of Canada in an amount equal to the assistance amount received by the province under that agreement 136,000,000
Fisheries and Oceans  
Department  
P.C. 2009‑0967, June 11, 2009, remission of the fees that are payable by Bluewater Ferry Inc. and Walpole‑Algonac Ferry Line Ltd., which operate in the St. Clair River in Ontario, for icebreaking services provided by the Canadian Coast Guard in the period beginning on April 1, 2001, and ending on May 15, 2009, as well as a portion of the fees that are payable for those services in subsequent years 43,400
P.C. 2014‑1466, December 12, 2014, remission of certain annual commercial fishing licence fees for roe herring that were paid in the 2014 fishing season 93,750
Total 137,150
Justice  
Department  
P.C. 1994‑0269, February 16, 1994, amended Family Support Orders and Agreements Garnishment Regulations, made by the P.C. 1988‑0473 of March 17, 1988, to the effect that when Her Majesty ceases to be bound by a garnishee summons, any outstanding fee amount in respect of the processing of the garnishee summons that remains payable by the judgement debtor at that time, is hereby remitted 5,163,202
Public Safety and Emergency Preparedness  
Canada Border Services Agency  
P.C. 1964‑5000, June 30, 1964, remission of duties, sales and excise taxes on importations made by the Roosevelt‑Campobello National Park excise taxes on goods for use in cases of emergency 1,706
P.C. 1973‑2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency 82,386
P.C. 1974‑2522, November 19, 1974, remission of GST and excise taxes on certain kinds of advertising material 77,480
P.C. 1976‑1884, July 20, 1976, remission of GST and excise taxes with respect to circus and other amusement devices in excess of certain minimum amounts assessed for each period the goods are in Canada 531,109
P.C. 1976‑2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value 268,306
P.C. 1978‑3762, December 14, 1978, partial remission of customs duties and excise taxes on domestic and imported parts, equipment and other items for use by Canadian air carriers providing domestic and international commercial air services 497,171
P.C. 1979‑0395, February 15, 1979, remission of customs duties and excise taxes in respect of non‑commercial importations with warranty adjustments 6,367
P.C. 1982‑1994, June 30, 1982, remission of GST on Canadian civil aircrafts, Canadian aircraft engines, Canadian flight simulators and parts thereof, repaired abroad 493,310,474
P.C. 1984‑0867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations 98,801
P.C. 1985‑0277, January 31, 1985, remission of customs duties and GST on computer carrier media 42
P.C. 1985‑2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services 151,374
P.C. 1987‑1044, May 21, 1987, remission of GST and excise taxes on goods imported into Canada to be tested or examined for certification by an accredited organization 162,134
P.C. 1988‑1203, June 17, 1988, remission of customs duties and GST on pasta 10
P.C. 1990‑2848, December 21, 1990, remission of duties, including GST on goods for use in joint Canada and United States Government projects 10,029
P.C. 1990‑2849, December 21, 1990, remission of GST and excise taxes on Passover foods and products of a class not available in Canada 52,446
P.C. 1990‑2854, December 21, 1990, Goods and Services Tax (GST) Federal Government Departments Remission Order, grants a remission of the GST paid or payable by departments of the federal government on their taxable purchases of goods and services. The remission does not affect the net GST ultimately retained by the government 31,058,550
P.C. 1992‑2397, November 19, 1992, remission of customs duties and GST on machinery and equipment imported into Canada for use in servicing foreign aircrafts 365
P.C. 1994‑0568, April 14, 1994, Taipei Economic and Cultural Offices Remission Order, extends to the Taipei Economic and Cultural Offices in Canada, their officers, and to members of the administrative and technical staff, as well as to the members of their families forming part of their households in Canada, the remission of customs duties, excise duties, and certain taxes imposed under the Excise Tax Act. This remission does not apply to members of staff or their families who are citizens or permanent residents of Canada 4
P.C. 1997‑2037, December 29, 1997, remission of GST and taxes under Division III of Part IX and any other Part of the Excise Tax Act on goods donated by a non‑resident to religious, charitable or educational institutions in Canada 21,268
Total 526,330,022
Pursuant to section 115 of the Customs Tariff  
Public Safety and Emergency Preparedness  
Canada Border Services Agency  
P.C. 1991‑1129, June 13, 1991, remission of duties on goods acquired in the United States and imported into Canada by Akwesasne residents, by owners or operators of duly authorized community stores and by the Mohawk Council of Akwesasne or by an entity authorized by that Council 1,923,898
P.C. 1995‑0132, January 31, 1995, remission of GST and excise taxes on certain goods imported into Canada by scientific or exploratory expeditions 283,480
P.C. 1995‑1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers 23,172
P.C. 1997‑0952, July 4, 1997, remission of customs duties and GST under section 20 of the Customs Tariff on distilled spirits entitled to the benefit of the United States Tariff, the Mexico Tariff or the Chile Tariff and imported into Canada by distillers for the purpose of bottling in bond 53,850
P.C. 1997‑2057, December 29, 1997, remission of customs duties and GST on blouses, shirts or co‑ordinated apparel to a women's blouse, shirt or co‑ordinated apparel manufacturer 6,184
P.C. 1997‑2058, December 29, 1997, remission of customs duties and GST on outerwear fabrics to a manufacturer of outerwear fabrics 9,492
P.C. 1998‑1456, August 26, 1998, remission of customs duties on apparel, fabric and made‑up goods and spun yarn imported from Mexico or the United States 889
P.C. 2001‑2283, December 13, 2001, remission of customs duties and GST for certain Canadian fashion designers of men's and women's apparel 6,176
P.C. 2008‑0815, May 1, 2008, remission of customs duties on the importation of apparel produced in a country or territory that is a beneficiary of the General Preferential Tariff in the List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff in whole or in part from textiles produced in Canada and shipped directly to that country or territory from Canada, without undergoing further processing outside that country or territory, and then shipped directly to Canada from that country or territory 1,711,898
P.C. 2010‑1163, September 23, 2010, remission of customs duties paid under the Ferry‑Boats, Tankers and Cargo Vessels Remission Order 53,669,368
P.C. 2014‑0422, April 10, 2014, remission of duties paid to 23 television importers in respect of televisions under heading 85.28 and other similar goods imported by them before June 28, 2013 which duty relief under tariff 9948.00.00 was denied for period of January 1, 2012, and ending on June 27, 2013, or not claimed following such a denial 774,665
P.C. 2014‑0679, June 12, 2014, remission of customs duties and excise tax paid on goods imported temporarily by a U‑20 World Cup family member for the exclusive use of that member 233,355
P.C. 2014‑0680, June 12, 2014, remission of customs duties and excise tax paid on goods imported temporarily by a 2015 World Cup family member for the exclusive use of that member 10,806
P.C. 2014‑1273, November 20, 2014, remission of customs duties and excise tax granted on goods imported temporarily by a 2015 Pan American or Parapan American Games family member or a media accreditation holder if the goods are imported for the exclusive use of that member or holder in connection with the Games 187,675
Total 58,894,908

Footnotes

Footnote 1

For details, refer to the following statement called “Details of Remissions of Taxes, Fees, Penalties and Other Debts”.

Return to footnote1 referrer

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