Vol. 140, No. 22 — November 1, 2006

Registration
SI/2006-125 November 1, 2006

FINANCIAL ADMINISTRATION ACT

Sandra Marriott Income Tax Remission Order

P.C. 2006-1102 October 19, 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 makes the annexed Sandra Marriott Income Tax Remission Order.

SANDRA MARRIOTT INCOME TAX REMISSION ORDER

INTERPRETATION

1. In this Order, "non-capital loss" has the meaning assigned by subsection 111(8) of the Income Tax Act.

REMISSION

2. Subject to section 3 remission is hereby granted of the tax paid or payable by Sandra Marriott under Part I of the Income Tax Act in the amount of $3,133.75, $4,883.46, $4,634.40, $3,987.48 and $4,085.70 for the 1993, 1994, 1995, 1996 and 1997 taxation years, respectively, and all interest paid or payable thereon.

CONDITION

3. The remission is granted on the condition that Sandra Marriott does not claim a deduction for any portion of her non-capital loss relating to the repayment in 2001 of wage loss replacement benefits to her employer.

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order remits $20,724.79, which represents a portion of the tax paid or payable by Sandra Marriott under Part I of the Income Tax Act for the 1993 through 1997 taxation years, and all interest paid or payable thereon.

The amount remitted represents the additional tax liability incurred by Ms. Marriott as a result of the lengthy adjudication period involved in obtaining a workers' compensation award.

Footnote a

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

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