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.

Table 1:Summary of remissions of taxes, fees, penalties and other debts
(in dollars)
Description AmountLinks to footnote 1 in Table 1
Financial Administration Act (Section 23)
Employment and Workforce Development
Department of Employment and Social Development 87,197,278
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration 1,834,995
Justice
Department of Justice 4,458,031
National Revenue
Canada Revenue Agency 3,562,691,630
Parks Canada
Parks Canada Agency 978,383
Public Safety
Canada Border Services Agency 81,427,269
Royal Canadian Mounted Police 2,961,293
Subtotal 84,388,562
Customs Tariff (Section 115)
Public Safety
Canada Border Services Agency 169,254,389
Total 3,910,803,268

Table 1 notes

Table note 1

For details, refer to the following statement entitled "Details of remissions of taxes, fees, penalties and other debts".

Return to table note 1 referrer in Table 1

Table 2: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
Employment and Workforce Development
Department of Employment and Social Development
P.C. 2022-0617, June 22, 2022, to allow for partial remission of overpayments to students found to be ineligible for the Canada Emergency Response Benefit (CERB) or the Employment Insurance Emergency Response Benefit (EI-ERB) who may have otherwise been eligible for the Canada Emergency Student Benefit (CESB) had they applied 2,291,000
P.C. 2024-1303, December 9, 2024, to allow for the remission of overpayments incurred by beneficiaries of the Canada Pension Plan (CPP) Disability Pension and the Post-retirement Disability Benefit (PRDB) and their dependent children for whom there was a delay in processing the reassessment of continuing eligibility 84,906,278
Total 87,197,278
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
P.C. 2012-1590, November 29, 2012, pursuant to subsection 23(2.1) of the Financial Administration Act to remit a fee paid by a person for passport and other travel document if the reason for travelling is the serious illness of the person or another individual, or the death of the other individual 10,345
P.C. 2024-0387, April 19, 2024, remission order in respect of certain fees for the issuance of identity and travel documents (Hurricane Fiona) in order to remit the associated fees for the issuance of replacement Canadian travel documents, Permanent Resident Cards, and certificates of Canadian citizenship that were rendered lost, damaged, destroyed, or inaccessible as a result of Hurricane Fiona in September 2022. 480
P.C. 2024-0388, April 19, 2024, remission order in respect of certain fees for the issuance of identity and travel documents (2021 British Columbia floods) in order to remit associated fees for the issuance of replacement Canadian travel documents, Permanent Resident Cards, and certificates of Canadian citizenship that were lost, damaged, destroyed, or rendered inaccessible as a result of the major flooding events that occurred in British Columbia in 2021 1,440
P.C. 2024-0389, April 19, 2024, remission order in respect of certain fees for the issuance of identity and travel documents (Port of Beirut explosions) in order to remit the fees for the issuance of travel documents and certificates of Canadian citizenship for those impacted by the August 2020 Port of Beirut explosions 9,930
P.C. 2024-0390, April 19, 2024, remission order in respect of certain fees for the issuance of identity and travel documents (Russian invasion of Ukraine) in order to (1) remit fees payable for Canadian travel documents, Permanent Resident Travel Documents, and certificates of Canadian citizenship under the responsibility of the Minister of Citizenship and Immigration, as well as consular services fees for adult travel documents under the responsibility of the Minister of Foreign Affairs, for applications received between February 22, 2022, and March 31, 2023; (2) reimburse fees for temporary resident visas, work and study permits, and all associated biometrics fees paid by Ukrainian nationals and their immediate family members applying under the Canada-Ukraine Authorization for Emergency Travel (CUAET) between February 22, 2022, and March 14, 2022; and (3) reimburse overpayment amounts for temporary resident visas, work and study permits, and all associated biometrics fees paid by Ukrainian nationals and their immediate family members 1,018,925
P.C. 2024-0882, July 18, 2024, certain fees in respect of the issuance of the replacement documents (2024 wildfires) remission order in order to remit associated fees for the issuance of replacement Canadian travel documents, Permanent Resident Cards, and certificates of Canadian citizenship that were lost, damaged, destroyed, or rendered inaccessible as a direct result of the 2024 Canadian wildfire season 23,840
P.C. 2024-1306, December 9, 2024, certain fees in respect of the issuance of temporary resident visas for certain extended family (crisis in Gaza) remission order in order to reimburse fees related to the temporary resident visas and all associated biometrics fees paid by Palestinian nationals and their immediate family members 770,035
Total 1,834,995
Justice
Department of Justice
P.C. 2019-0136, February 28, 2019, amended Family Support Orders and Agreements Garnishment Regulations, made by the P.C. 1988-0473 of March 17, 1988, to the effect that when His Majesty ceases to be bound by a garnishee summons, or any outstanding fee amount in respect of the processing of the garnishee summons remains payable at the end of a year by the judgment debtor, the outstanding fee is remitted 4,458,031
National Revenue
Canada Revenue Agency
P.C. 1976-1026, May 6, 1976, authorized the remission of income taxes payable pursuant to Part I of the Income Tax Act, in respect of certain royalty provisions for Syncrude (negative 11,873)
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 3,524,773,569
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 or bands or certain designated Indian settlements that are not yet designated as reserves 6,781,331
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 4,844,887
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 105,033
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 15,313,173
P.C. 1997-1529, October 23, 1997, Indians and Bands on Certain Indian Settlements Remission Order (1997), 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) 5,294,710
P.C. 1998-0396, March 19, 1998, amended the Income Earned in Quebec Income Tax Remission Order, 1988, made by Orders in Council 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 5,599,493
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 of agreements specific to each band agreements 10,000
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 5,188
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 19,865
P.C. 2018-0610, May 29, 2018, amended Oak Ridges Moraine Land Exchange Income Tax Remission Order, made by the P.C. 2010-0218 of February 23, 2010, in order to extend the tax relief provided by the original Remission Order, which would otherwise end on the filing-due date for the 2017 taxation year, for another 10 years (negative 43,746)
Total 3,562,691,630
Parks Canada
Parks Canada Agency
P.C. 2024-1068, September 27, 2024, Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Treasury Board and the Minister of the Environment, makes the annexed Jasper National Park of Canada Rent and Fee Remission Order under subsection 23(2.1) of the Financial Administration Act 978,383
Public Safety
Canada Border Services Agency
P.C. 1964-5000, June 30, 1964, remission of duties, sales and excise taxes in importations made by the Roosevelt-Campobello National Park 9,541
P.C. 1973-2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency 407
P.C. 1976-1884, July 20, 1976, remission of GST and excise taxes in respect of circus and other amusement devices in excess of certain minimum amounts assessed for each period the goods are in Canada 13,666
P.C. 1976-2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value 8,120
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 7,148
P.C. 1979-0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments 2,899
P.C. 1982-1994, June 30, 1982, remission of GST on Canadian civil aircrafts, Canadian aircraft engines, Canadian flights simulators and parts thereof, repaired abroad 24,139,146
P.C. 1984-867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations 953,388
P.C. 1985-2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services 15,290,234
P.C. 1985-3606, December 25, 1985, remission of customs duties, GST and excise taxes on merchandise for photographic layouts 84
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 324,153
P.C. 1990-2848, December 21, 1990, remission of the duties, including the goods and services tax on goods for use in joint Canada-United States Government projects 101
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 52,161
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 40,615,480
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 10,741
Subtotal 81,427,269
Royal Canadian Mounted Police
P.C. 2022-1017, September 23, 2022, fees in respect of Fingerprinting and Criminal Record Verification (Reclaimed Names) Remission Order in order to waive an administrative fee that would otherwise be incurred by residential school survivors and their families seeking to reclaim names changed by the residential school system 475
P.C. 2023-0289, March 27, 2023, remission of the interest paid or payable on debt owed by municipalities for the retroactive compensation increases for the period beginning on April 1, 2017 and ending on March 31, 2021, under the Municipal Police Service Agreement 2,960,818
Subtotal 2,961,293
Total 84,388,562
Pursuant to section 115 of the Customs Tariff
Public Safety
Canada Border Services Agency
P.C. 1995-0132, January 31, 1995, remission of GST and excise taxes on certain goods imported into Canada by scientific or exploratory expeditions 368,545
P.C. 1995-1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers 11,208
P.C. 1998-1456, August 26, 1998, remission of customs duties on apparel, fabric and made-up goods and spun yarn from Mexico or the United States 324
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 17,456
P.C. 2010-1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order 156,591,113
P.C. 2020-1135, December 20, 2020, United Kingdom Trade Continuity Remission Order, 2021. Remission is granted of customs duties paid or payable under the Customs Tariff in respect of goods imported from the United Kingdom during the period commencing on January 1, 2021 and ending on the day on which the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland comes into force, in an amount equal to the difference between: the customs duties paid or payable at the Most-Favoured-Nation Tariff rate for those goods under the Customs Tariff and the regulations made under it; and the customs duties that would be payable at the Agreement rate of duty for those goods as if those goods qualified for that rate of duty under the Customs Tariff and the regulations made under it 36,194
P.C. 2022-649, June 9, 2022, Ukraine Goods Remission Order. Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine, except for goods subject to the General Tariff 869,473
P.C. 2022-1089, October 7, 2022, Order (1) repealing the Most-Favoured-Nation Tariff Withdrawal Order (2022-1); and (2) withdrawing the Most-Favoured-Nation status from Russia and Belarus, exempting goods of tariff item 2844.43.00 6,074,450
P.C. 2025-0054, January 31, 2025, China Surtax Remission Order (2024) in order to remit surtaxes paid or payable under the China Surtax Order (2024) in regards to specified goods imported from China. 5,285,626
Total 169,254,389

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