Vol. 144, No. 3 — February 3, 2010

Registration

SI/2010-2 February 3, 2010

FINANCIAL ADMINISTRATION ACT

Boris Shmorgun and Eduard Shmorgun Remission Order

P.C. 2010-2 January 13, 2010

Her Excellency the Governor General in Council, considering that it is in the public interest to do so, 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 Boris Shmorgun and Eduard Shmorgun the amount of $31,150, plus related penalties and interest, representing tax payable under Division II of Part IX of the Excise Tax Act (see footnote c) in respect of the purchase of a commercial building in March 1998.

EXPLANATORY NOTE

(This note is not part of the Order.)

The Order remits to Boris Shmorgun and Eduard Shmorgun $31,150, plus related penalties and interest, representing goods and services tax (GST) assessed in respect of the purchase of a commercial building. The remission is granted due to error on the part of Canada Revenue Agency officials at the time the assessment was raised wherein the Shmorguns’ net tax owing for the reporting period during which the building was purchased should have been reduced to nil.

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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