Vol. 144, No. 14 — July 7, 2010

Registration

SI/2010-48 July 7, 2010

FINANCIAL ADMINISTRATION ACT

Steven N. McMinn Remission Order

P.C. 2010-781 June 17, 2010

Her Excellency the Governor General in Council, considering that the collection of the penalties and interest is unjust, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act (see footnote b), hereby remits to Steven N. McMinn the amount of $3,125.44 representing penalties and interest that accrued during the period beginning on April 30, 1997 and ending on December 31, 1999 in respect of an assessment issued under Division VIII of Part IX of the Excise Tax Act (see footnote c) for the period ending December 31, 1996.

EXPLANATORY NOTE

(This note is not part of the Order.)

The Order remits to Steven N. McMinn $3,125.44 representing penalties and interest assessed for the period beginning on April 30, 1997 and ending on December 31, 1999. The remission is granted because of illness in Mr. McMinn’s family that distracted him from attending to his GST obligations at the time he was to have filed his GST return for the period ending on December 31, 1996. Taxpayer relief provisions that would otherwise forgive penalties and interest are unavailable because of limitation periods under the Excise Tax Act.

Footnote a
S.C. 1991, c. 24, ss. 7(2)

Footnote b
R.S., c. F-11

Footnote c
R.S., c. E-15

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