Vol. 145, No. 25 — December 7, 2011


SI/2011-102 December 7, 2011


Carol James Tax Remission Order

P.C. 2011-1325 November 17, 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 remits tax in the amount of $43,382.33 and a penalty of $12,269.16, paid or payable under Part Ⅰ of the Income Tax Act (see footnote c) by Carol James for the 1996 taxation year, and all relevant interest on that tax and penalty.


(This note is not part of the Order.)

The Order remits a portion of the income tax and penalties in respect of the 1996 taxation year, and all relevant interest thereon, paid or payable by Carol James.

The amount remitted represents the additional tax incurred by Ms. James as a result of circumstances that were not within her control. The payment of these amounts caused a significant financial setback for Ms. James.

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

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

Footnote c
R.S., c. 1 (5th Supp.)