Vol. 149, No. 13 — July 1, 2015
SI/2015-56 July 1, 2015
FINANCIAL ADMINISTRATION ACT
Céline Hamel Income Tax Remission Order
P.C. 2015-839 June 17, 2015
His Excellency the Governor General in Council, considering that the collection of tax in question 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), makes the annexed Céline Hamel Income Tax Remission Order.
CÉLINE HAMEL INCOME TAX REMISSION ORDER
1. Remission is granted of the tax paid or payable by Céline Hamel under Part I of the Income Tax Act in the amounts of $1,034.87, $98.87 and $201.95 for the 2005, 2006 and 2007 taxation years, respectively, and all relevant interest on those amounts.
2. The remission is granted on the condition that Céline Hamel does not claim a deduction under paragraph 111(1)(a) of the Income Tax Act for any portion of her non-capital loss relating to the repayment, in 2011, of wage-loss replacement benefits and disability benefits by her to the Centre de santé et de services sociaux de Gatineau and to the Régie des rentes du Québec, respectively.
(This note is not part of the Order.)
The Order remits income tax, and all relevant interest on it, paid or payable by Céline Hamel for the 2005, 2006 and 2007 taxation years.
The amount remitted represents the additional tax incurred by Ms. Hamel as a result of circumstances that were not within her control. The payment of these amounts caused a financial setback for Ms. Hamel.