Vol. 140, No. 11 — May 31, 2006

Registration
SI/2006-88 May 31, 2006

FINANCIAL ADMINISTRATION ACT

Jacques Beauvais Remission Order

P.C. 2006-406 May 18, 2006

Her Excellency the Governor General in Council, considering that the collection of the tax is unjust, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act, hereby remits tax under Part I.2 of the Income Tax Act in the amount of $4,393.75 for the 2003 taxation year, and all relevant interest thereon, paid or payable by Jacques Beauvais.

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order remits a portion of income tax and all relevant interest paid or payable thereon by Jacques Beauvais in respect of the 2003 taxation year.

In 2003, Mr. Beauvais received a lump sum payment from a government agency which he was entitled to receive in the years from 1997 to 2002. As a result of the income inclusion in 2003, Mr. Beauvais was required to repay his Old Age Security pension and Guaranteed Income Supplement benefits for that year. The amount remitted represents the additional tax liability incurred by Mr. Beauvais as a result of the lengthy delay by the government agency in paying him the amounts to which he was entitled in the relevant years.

Footnote a

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

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