Vol. 132, No. 25 — December 9, 1998

Registration
SI/98-121 9 December, 1998

FINANCIAL ADMINISTRATION ACT

Certain Taxpayers Remission Order, 1998-2

P.C. 1998-2092 26 November, 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, 1998-2.

CERTAIN TAXPAYERS REMISSION ORDER, 1998-2

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, penalties and interest, including any interest payable thereon, under the Income Tax Act, in respect of the taxation year set out in column III of that item.

2. Remission is hereby granted of amounts payable under the Income Tax Act by a taxpayer who is or was a judge of the Court of Québec, who made an excess contribution not exceeding $7,500 in 1989 or 1990 to a registered retirement savings plan, the deduction of which was disallowed by assessment and that, within one year of the date of this Order, is withdrawn, or has been withdrawn, from the plan, or the judge's spouse, that would not be payable if the excess contribution had not been made and the amount of the withdrawal were not required to be included in computing income, on condition that the taxpayer discontinue or have discontinued all relevant proceedings and undertake forthwith, in a form filed with and acceptable to the Minister of National Revenue, not to institute or proceed with any action, objection, appeal, application or other proceeding of any kind in respect of any contribution in 1989 or 1990 to such a plan.

3. Remission is hereby granted of amounts payable under the Income Tax Act by Andrew Gorgichuk and Joachim Gorgichuk that would not be payable if expenditures after 1996 and before the 121st day hereafter (not exceeding $62,230) made by their partnership, in the income of which for its 1996 taxation year $62,230 was included contrary to information received from an appropriate official, had been made by it in that 1996 taxation year and not in any other year and such deductions or other claims in respect of the expenditures that would have been permitted under the said Act as the taxpayers may jointly and not severally describe in the form had been made, on condition that they undertake forthwith, in a form filed with and acceptable to the Minister of National Revenue (the "form"), not to make any claim or deduction in respect of any such expenditures in any taxation year or that is inconsistent with this remission.

SCHEDULE
(Section 1)

Item	Column I Taxpayer	Column II Amount ($)	Column III Taxation Year
1.	Brenda Anderson	519.73	1995
2.	Eric Bari	1,125.63	1992
		233.52	1992
3.	Nicola Calapa	1,407.20	1987
		1,766.20	1987
		355.35	1987
4.	Paul Coderre	1,930.00	1995
5.	Nemat Daoud	1,879.07	1995
6.	Estate of George Erb	15,650.96	1996
7.	Origène Gagnon	2,793.69	1996
8.	Alexandra Gosselin	451.53	1991
		76.76	1991
9.	Estate of the DorothyLorraine Groves	1,029.98 847.10 38.08	1995 1995 1995
10.	Georgia Harde	12,205.00	1993
11.	Zbigniew Juszkiewicz	1,305.90	1993
		407.23	1993
		170.30	1993
12.	Jacques Lacasse	12,692.46	1996
13.	Jocelyne Lapointe	712.83	1996
14.	André Larivière	279.28	1997
15.	Nicolas Marceau	540.92	1996
16.	Donald Maurice	304.00	1996
17.	Guy Monfette	582.45	1995
18.	Edith Oliver	5,610.96	1995
19.	James Pakenham	2,062.11	1993
20.	Jacques Pelchat	634.19	1997
21.	Marguerite Plamondon	2,057.22	1994
22.	Doris Rodrigue	2,645.81	1994
23.	Winnifred Rose	897.00	1995
24.	Harold Sahadeo	8,688.52	1996
25.	William Scott	154,462.44	1983-1984
26.	George Stewart	9,815.17	1982
27.	Randall J. Williams	524.96	1996

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order remits income tax and interest on the basis of extreme hardship or financial setback coupled with conditions over which the taxpayer had no control that gave rise to unintended results, including incomes slightly above and below the poverty line, old age, illness, departmental error or delay, and the receipt of retroactive lump-sum payments, such as pension and disability benefits, which, if received in the years in respect of which they were paid, would have resulted in less or no tax liability.

Section 2 of the Order remits tax and interest resulting from 1989 or 1990 excess RRSP contributions by some judges of the Court of Québec who claim discrimination in that Federal judges can contribute greater amounts to RRSPs. One judge has appealed to the Federal Court but some of the judges wish to discontinue their objections if remission is granted provided that the excess contributions be withdrawn.

Section 3 reallocates farm expenses so as to offset farm income which a partnership believed was not taxable on the basis of information furnished by a departmental official.

Footnote a

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

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