ARCHIVED — Pierre Dupuis Income Tax Remission Order, No. 2

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Vol. 145, No. 8 — April 13, 2011

Registration

SI/2011-27 April 13, 2011

FINANCIAL ADMINISTRATION ACT

P.C. 2011-489 March 25, 2011

His Excellency the Governor General in Council, considering that the collection of the tax and penalty 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 makes the annexed Pierre Dupuis Income Tax Remission Order, No. 2.

PIERRE DUPUIS INCOME TAX REMISSION ORDER, NO. 2

REMISSION

1. Remission is hereby granted of the tax paid or payable by Pierre Dupuis under Part I of the Income Tax Act in the amounts of $324.10, $298.72, $1,244.29 and $201.29 for the 1995, 1996, 1997 and 1999 taxation years, respectively, and a penalty of $16.76 paid or payable for the 1997 taxation year and all relevant interest on that tax and penalty.

CONDITION

2. The remission is granted on the condition that Pierre Dupuis does not claim a deduction under paragraph 111(1)(a) of the Income Tax Act for any portion of his non-capital loss relating to the repayment in 2003 of wage loss replacement benefits to Standard Life Assurance Company or to the repayment in 2003 of disability benefits to the Quebec Pension Plan.

EXPLANATORY NOTE

(This note is not part of the Order.)

The Order remits the income tax, the late-filing penalty and all relevant interest on these amounts, paid or payable by Pierre Dupuis for the 1995, 1996, 1997 and 1999 taxation years.

The amounts remitted represent the additional tax and penalty paid or payable by Mr. Dupuis as a result of circumstances that were beyond his control. The payment of these amounts represents a financial setback for Mr. Dupuis.

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

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