Remissions of taxes, fees, penalties and other debts

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

Summary of remissions of taxes, fees, penalties and other debts
(in dollars)

Description AmountLink to footnote 1
Financial Administration Act (Section 23)
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans 43,400
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration 485
Justice
Department of Justice 4,428,932
National Defence
Department of National Defence 147,487,513
National Revenue
Canada Revenue Agency 2,095,753,280
Public Safety and Emergency Preparedness
Canada Border Services Agency 562,331,255
Customs Tariff (Section 115)
Public Safety and Emergency Preparedness
Canada Border Services Agency 77,217,049
Total 2,887,261,914

Details of remissions of taxes, fees, penalties and other debts
(in dollars)

Description of the Order (by Privy Council Office number (P.C.)) Amount
Pursuant to section 23 of the Financial Administration Act
Fisheries, Oceans and the Canadian Coast Guard
Department of Fisheries and Oceans
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
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
P.C. 2006–0366, May 11, 2006, granted remission of the fees for acquisition of permanent resident status, which provides for the reimbursement of $485 to those who paid the previous fee of $975 to acquire permanent resident status on or after May 3, 2006. 485
Justice
Department of Justice
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 judgment debtor at that time, is hereby remitted. 4,428,932
National Defence
Department of National Defence
P.C. 2016–0231, April 15, 2016, Certain Unauthorized Payments in Respect to Travel Expenses and Other Expenses, Allowances and Benefits (Canadian Forces) Remission Order, in order to remit debts incurred from unauthorized payments made in respect of certain travel or other expenses, allowances or benefits, resulting from a misinterpretation of the National Defence Act or regulations or instructions made under that Act, during the period beginning on April 1, 1999, and ending on January 31, 2011. 147,487,513
National Revenue
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. 9,216,349
P.C. 1990–2850, December 21, 1990, American Bases in Newfoundland Remission Order, grants a remission of excise taxes, excise duties and the GST/HST on goods imported into Canada, goods or services purchased in Canada, and supplies of goods, real property or services for use of or by personnel assigned to American bases in Newfoundland. 15,470
P.C. 1990–2854, December 21, 1990, 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. 2,074,303,511
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/HST paid or payable by Indians, bands or certain designated Indian settlements that are not yet designated as reserves. 4,214,271
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. 4,052,319
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. 62,420
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. 13,000
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). 1,904,094
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. 313,947
P.C. 2003–0910, June 12, 2003, grants a remission of federal income tax and the GST to Indians and Indian bands on the campus of the Saskatchewan Indian Federated College. 426,987
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. 231,341
P.C. 2003–0990, June 18, 2003, Labrador Innu Settlements Remission Order, that provided for the relief to the Sheshatshiu and Mushuau Innu First Nations, their members and others, living in two Innu Settlements in Labrador, from federal income tax and the federal portion of the HST. (negative 1,174)
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. 94,672
P.C. 2016–0076, February 19, 2016, grants a remission of interest and penalties, and all relevant interest paid or payable thereon, by Cedric Taylor in respect of the 1998 to 2001 taxation years. 38,346
P.C. 2016–0077, February 19, 2016, grants a remission of goods and services tax paid or payable by Rashpal Pannu, plus related penalties and interest under Part IX of the Excise Tax Act for the period beginning on January 1, 2000, and ending on December 31, 2001. 6,285
P.C. 2016–0821, September 23, 2016, grants a remission of tax and a late-filing penalty in respect of the 1999 taxation year and arrears interest for the 1993, 1994, 1995, 1996, 1997 and 1999 taxation years, paid or payable by Mary Duncan. 6,858
P.C. 2016–0866, October 7, 2016, grants a remission of an amount paid or payable by Robert Morrison as a repayment of an unwarranted refund with respect to the 1984 taxation year, and all relevant interest. 9,296
P.C. 2016–0867, October 7, 2016, grants a remission of a portion of the taxes, penalties and all relevant interest thereon, paid or payable by the Simpson Family Trust for its 2004, 2005 and 2006 taxation years. 34,744
P.C. 2016–0868, October 7, 2016, grants a remission of Canada child tax benefits and goods and services tax/Harmonized sales tax credit paid or payable by Trena Lahaye, under Part I of the Income Tax Act for the 2010 to 2012 base taxation years. 6,542
P.C. 2016–0869, October 7, 2016, grants a remission of a portion of the federal income tax, employment insurance benefits repayments where applicable, and interest paid or payable thereon, in respect of the 1999 taxation year, by fishers who received payments under the Atlantic Groundfish Licence Retirement Program. 52,470
P.C. 2016–0937, October 21, 2016, grants a remission to M-I Drilling Fluids Canada Inc of (1) $689,691.86 paid in error as goods and services tax (GST) to the Canada Revenue Agency (CRA) during the period of March 1, 2004 to April 30, 2010. This amount should have been remitted as Saskatchewan sales tax (PST) instead of GST; (2) $26,349.11 in arrears interest assessed by the CRA with respect to the $689,691.86 remitted in error. 716,041
P.C. 2016–1052, November 25, 2016, grants a remission of a portion of the income tax paid or payable by Rita S Sweet for the 1989 to 2003 taxation years. 22,011
P.C. 2016–1053, November 25, 2016, grants a remission of the interest, and all relevant interest thereon, paid or payable by Micheline Racine in respect of the 1990 and 1992 taxation years. 1,962
P.C. 2017–0085, February 3, 2017, grants a remission of the income tax and all relevant interest paid or payable thereon by Michel Blondin in respect of the 2012 taxation year. 11,518
Total 2,095,753,280
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. 1,873
P.C. 1973–2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency. 120,061
P.C. 1974–2522, November 19, 1974, remission of GST and excise taxes on certain kinds of advertising material. 58,089
P.C. 1976–1884, July 20, 1976, remission of GST and excise taxes with respect to circus and other amusement services in excess of certain minimum amounts assessed for each period the goods are in Canada. 235,985
P.C. 1976–2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value. 320,974
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. 2,173,541
P.C. 1979–0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments. 6,996
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. 528,248,834
P.C. 1984–0867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations. 230,821
P.C. 1985–0277, January 31, 1985, remission of customs duties and GST on computer carrier media. 139
P.C. 1985–2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services. 319,035
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. 292,636
P.C. 1990–2848, December 21, 1990, remission of duties, including GST on goods for use in joint Canada-United States Government projects. 9,745
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. 81,736
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. 30,204,285
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 aircraft. 426
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. 556
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. 25,523
Total 562,331,255
Pursuant to section 115 of the Customs Tariff
Public Safety and Emergency Preparedness
Canada Border Services Agency
P.C. 1995–0132, January 31, 1995, remission of GST and excise tax on certain goods imported into Canada by scientific or exploratory expeditions. 132,587
P.C. 1995–1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers. 19,077
P.C. 1997–0830, June 17, 1997, remission of customs duties and GST to a manufacturer for tailored collar shirts. 14,614
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 are imported into Canada by distillers for the purpose of bottling in bond. 26,745
P.C. 1997–2057, December 29, 1997, remission of customs duties and GST on blouses, shirts or co-ordinated apparel to a women's apparel manufacturer. 804,132
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. 50,565
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. 1,327,292
P.C. 2010–1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order. 8,911,181
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. 29,672
P.C. 2014–0983, September 25, 2014, remission of Customs duties granted under tariff preference levels on apparel and textiles and made-up goods imported from Honduras on or after October 1, 2014. 17,418
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. 1,409
P.C. 2016–0509, June 14, 2016, Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of ferry-boats, classified under subheading No. 8901.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those produced in Canada. 65,882,357
Total 77,217,049

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