Registration
SI/98-31 18 February, 1998

FINANCIAL ADMINISTRATION ACT

Certain Taxpayers Remission Order, 1997-5

P.C. 1998-126 5 February, 1998

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act, hereby makes the annexed Certain Taxpayers Remission Order, 1997-5.

CERTAIN TAXPAYERS REMISSION ORDER, 1997-5

1. Remission is hereby granted to the taxpayers named in column I of an item of the schedule of the amount set out in column II of that item, which represents tax, including any interest payable thereon, under the Income Tax Act, in respect of the taxation year set out in column III of that item, on condition, in the case of John H. Blakeley, that he file with the Minister of National Revenue an undertaking in a form acceptable to the said Minister in which he undertakes not to institute or proceed with any relevant action, objection, appeal, application or other proceeding of any kind.

2. Remission is granted of amounts payable under the Income Tax Act by Bertrand Gagnon and Gisèle Gagnon that would not be payable if in 1989 he had contributed $7,500.00 less to a registered retirement savings plan and the amount referred to in the condition were not required to be included in computing her income, on condition that she withdraw $7,500.00 from such a plan within a year and that he file with the Minister of National Revenue an undertaking in a form acceptable to the said Minister in which he undertakes not to institute or proceed with any action, objection, appeal, application or other proceeding of any kind in respect of any contribution in 1989 to such a plan.

3. Remission is granted of amounts payable pursuant to statute-barred assessments of tax under subsection 207.1(5) of the Income Tax Act, on condition that a written request therefor is made to the Minister of National Revenue before 2000.

SCHEDULE
(Section 1)

Item	Column I Taxpayer	Column II Amount ($)	Column III Taxation Year
1.	Cinthia R. Andrews	1,292.70	1995
2.	John H. Blakeley	449.20	1995
3.	Jeanne-D'Arc Bourgoin Bolduc	662.03	1995
4.	Normand Brodeur	2,232.65	1996
5.	Joseph Chénier	502.29	1996
6.	Anna Dobrzanski	1,763.59	1995
7.	Georgette Hardy Dobush	354.54	1995
8.	Patrick C. Fordyce	1,505.00	1990
9.	Annette Good	1,962.80	1996
10.	Léo Lacroix	683.11	1995
11.	Christyne Lamontagne	520.19	1996
12.	Gérald Létourneau	2,851.91	1996
13.	Agnes Madore	1,007.55	1996
14.	Gérard Mathieu	1,843.02	1995
15.	Alphonse Matteau	515.69	1996
16.	Barry McAleavey	2,269.99	1995
17.	Daniel McTear	635.22	1996
18.	Margaret Murphy	1,559.40	1994
19.	Lionel Nadeau	1,017.98	1989
		437.04	1990
20.	Onesimus Leslie Narcisse	485.71	1994
21.	Helen O'Connor	5,148.90	1996
22.	Jacqueline Pelletier	99.64	1996
23.	André Perron	514.76	1996
24.	Bridget Placko	942.30	1995
25.	Maria Presta	1,914.90	1995
26.	Huguette Proulx	5,140.40	1996
27.	Louise Slawter	883.24	1995
28.	Marilyn Stuart	1,051.30	1994
29.	Pierre Surprenant	991.98	1995
30.	Ian Sutherland	1,645.25	1995
31.	Cécilien Tremblay	405.31	1996
32.	Alphonse Turcotte	513.70	1995
33.	Ruth Zunenshine	938.74	1995

EXPLANATORY NOTE

(This note is not part of the Order.)

Section 1 of this Order remits income tax, including interest thereon, on the basis of extreme hardship or serious financial setback coupled with conditions beyond the taxpayer's control that gave rise to unintended results, including incomes below the poverty line, serious illness, and the receipt of retroactive lump-sum payments.

Section 2 remits tax and interest resulting from an excess contribution to an RRSP on the basis of unintended results in the application of the Income Tax Act since a timely withdrawal of the amount could not be made because of pending litigation.

Section 3 remits minimal amounts of assessed tax on excessive small business property holdings of RRSPs since the tax was retroactively repealed and is only payable because there was no opportunity to object because of the timing of the repeal.

Footnote a

S.C. 1991, c. 24, s. 7(2)

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