Vol. 150, No. 22 — November 2, 2016
SI/2016-61 November 2, 2016
FINANCIAL ADMINISTRATION ACT
M-I Drilling Fluids Canada, Inc. Remission Order
P.C. 2016-937 October 21, 2016
His 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), remits to M-I Drilling Fluids Canada, Inc. the following amounts:
- (a) the amount of $689,691.86 in provincial sales tax that it mistakenly paid as tax under Part IX of the Excise Tax Act (see footnote c) during the period beginning on March 1, 2004 and ending on April 30, 2010; and
- (b) the amount of $26,349.11 that it paid in interest under Part IX of the Excise Tax Act (see footnote d).
(This note is not part of the Order.)
This Order remits $689,691.86 representing the provincial sales tax liability of M-I Drilling Fluids Canada, Inc. that was mistakenly remitted to the federal government as the goods and services tax (GST) rather than to provincial authorities during the period beginning on March 1, 2004, and ending on April 30, 2010. The Order also remits $26,349.11 interest assessed by the Canada Revenue Agency in respect of that amount. A rebate or credit of the amount under Part IX of the Excise Tax Act is not possible because statutory time limits have expired.