Vol. 147, No. 21 — October 9, 2013
Registration
SI/2013-104 October 9, 2013
FINANCIAL ADMINISTRATION ACT
Payments Received under the Atlantic Groundfish Licence Retirement Program Remission Order
P.C. 2013-936 September 27, 2013
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 and the Treasury Board, pursuant to subsections 23(2) (see footnote a) and (2.1) (see footnote b) of the Financial Administration Act (see footnote c), makes the annexed Payments Received under the Atlantic Groundfish Licence Retirement Program Remission Order.
PAYMENTS RECEIVED UNDER THE ATLANTIC GROUNDFISH LICENCE RETIREMENT PROGRAM REMISSION ORDER
Remission
1. Remission is granted, in respect of a portion of the payment received on the disposition of a fishing licence under the Atlantic Groundfish Licence Retirement Program, for the 1998, 1999, 2000, 2001 or 2002 tax year, as the case may be, to each person whose name is set out in column 1 of the schedule, of
- (a) the amount set out in column 2 of the schedule, which represents a portion of the federal income tax and any applicable penalty for the late filing of an income tax return paid or payable under the Income Tax Act and, if applicable, a portion of an amount of employment insurance benefits repayment paid or payable under Part VII of the Employment Insurance Act; and
- (b) all interest paid or payable on the amount set out in column 2 of the schedule.
SCHEDULE
(Section 1)
Item |
Column 1 |
Column 2 |
---|---|---|
1. |
ABBOTT, William J. |
3,248.09 |
2. |
ARSENAULT, Thomas |
10,442.10 |
3. |
ARSENEAU, Jean |
14,907.27 |
4. |
BAKER, Donald |
18,007.29 |
5. |
BARRY, Gordon E. |
20,271.33 |
6. |
BARTER, Arthur |
11,139.33 |
7. |
BENNETT, Lloyd S. |
11,687.92 |
8. |
BLANCHARD, Alphonse |
16,723.72 |
9. |
BONANG, Donald C. |
18,846.56 |
10. |
BOUDREAU, Nicholas J. |
14,082.35 |
11. |
BOUDREAU, René |
14,942.37 |
12. |
BOURGAIZE, Lennox |
12,147.74 |
13. |
BOURGEOIS, Albert |
17,400.83 |
14. |
BOURGEOIS, Raynald |
13,698.81 |
15. |
BRANNEN, Herman A. |
15,780.81 |
16. |
BRIDGER, Carl |
14,585.31 |
17. |
BURKE, Osborne |
23,906.35 |
18. |
BURNS, Basil |
16,915.87 |
19. |
BURT, Selby |
1,818.40 |
20. |
BUTLER, John C. |
14,374.79 |
21. |
BUTLER, Robert |
7,580.58 |
22. |
CAISSIE, Guy |
2,550.94 |
23. |
CARTER, Jerry |
8,849.36 |
24. |
CASEY, Derek G. |
2,747.96 |
25. |
CHATMAN, Terrence |
3,134.28 |
26. |
CHIASSON, Clinton |
8,976.76 |
27. |
CHIASSON, Edgar |
15,417.58 |
28. |
CLARKE, Claude |
3,622.38 |
29. |
COLBOURNE, Clifford |
7,908.11 |
30. |
COLLINS, Darrin |
4,748.48 |
31. |
COLLINS, Willis |
1,089.82 |
32. |
COMPANION, Fintin |
12,923.80 |
33. |
COMPTON, Lloyd |
2,248.70 |
34. |
CONRAD, Philip Michael |
15,510.06 |
35. |
COOMBS, Harrison |
14,161.96 |
36. |
COURTNEY, John |
2,122.65 |
37. |
COX, James G. |
767.77 |
38. |
CREED, Garry |
20,112.38 |
39. |
CRITCHLEY, Selina N. |
6,731.96 |
40. |
CROSS, Bruce |
14,772.77 |
41. |
DAVIDSON, Robert |
12,601.62 |
42. |
DINGWELL, Clifford |
2,091.78 |
43. |
DRAKE, Nora |
7,162.37 |
44. |
DRISCOLL, Norman James |
2,074.46 |
45. |
DURNFORD, Hartley |
12,832.70 |
46. |
EARLE, Edward G. |
11,702.68 |
47. |
EVERSON, Robert |
1,676.03 |
48. |
FELTHAM, Beverly |
6,587.15 |
49. |
FLEMING, Bernard |
15,491.21 |
50. |
FRASER, Alex |
10,105.83 |
51. |
FRASER, Beverly |
7,328.34 |
52. |
FUDGE, Nola |
1,507.92 |
53. |
GIBBONS, Edmond |
15,081.30 |
54. |
GOODWIN, Hubert |
9,046.02 |
55. |
GROGAN, Ryan |
20,576.98 |
56. |
HAINES, Clayton C. |
15,492.00 |
57. |
HENNEBERRY, Norman P. |
9,673.97 |
58. |
HENWOOD, Helen |
1,267.02 |
59. |
HERRITT, Reginald |
1,312.91 |
60. |
HEWLIN, Rex W. |
6,965.58 |
61. |
HINGLEY, Robert C. |
6,005.60 |
62. |
HOLMES, Melvin |
1,641.00 |
63. |
HYNES, Alphonsus |
12,593.86 |
64. |
IVANY, Boyd R. |
6,568.81 |
65. |
JENNINGS, Wade C. |
14,122.07 |
66. |
JOHNSON, Melvin |
7,002.36 |
67. |
KELLOWAY, Arthur B. |
5,401.58 |
68. |
LAINEY, Louis |
9,117.59 |
69. |
LANE, Thomas P. |
9,077.90 |
70. |
LAPIERRE, Claude |
5,704.91 |
71. |
LAPIERRE, Jean-Charles |
12,362.76 |
72. |
LAPIERRE, Jean-Marc |
15,598.18 |
73. |
LAPIERRE, Martin |
13,642.16 |
74. |
LARADE, Bernie |
15,154.48 |
75. |
LEDREW, Howard |
14,388.30 |
76. |
LOCKE, Fred |
11,191.71 |
77. |
LOCKE, Harvey |
15,700.14 |
78. |
LYNCH, Ronald |
11,465.77 |
79. |
MACDONALD, James |
8,686.44 |
80. |
MACDONALD, John A. |
9,970.20 |
81. |
MACDONALD, Michael A. |
18,725.52 |
82. |
MACDONALD, Sylvanus |
8,833.37 |
83. |
MADDEN, Emerson C. |
910.96 |
84. |
MAHONEY, Victor |
11,835.86 |
85. |
MAILLET, Albert |
5,144.56 |
86. |
MAILLET, Fernand J. |
23,182.39 |
87. |
MAILMAN, Warren H. |
14,351.17 |
88. |
MICHELIN, Richard F. |
12,210.91 |
89. |
MILLER, Robert |
17,331.97 |
90. |
MILLER, Syndey R. |
1,298.59 |
91. |
MOORE, Glen |
430.22 |
92. |
MORRIS, Berton |
3,942.12 |
93. |
MORRIS, Thomas |
10,755.34 |
94. |
MUNROE-NICKERSON, Carolyn June |
5,163.22 |
95. |
MURPHY, Lorette |
31,772.20 |
96. |
NEWELL, Ronnie A. |
3,045.60 |
97. |
NICKERSON, Clinton |
8,058.84 |
98. |
NORMORE, Wilson G. |
5,208.10 |
99. |
OAKE, Wilbert |
10,341.46 |
100. |
OAKLEY, Edward C. |
16,125.74 |
101. |
O’CONNOR, Rudolph R. |
11,821.20 |
102. |
O’DELL, Mederick F. |
1,865.60 |
103. |
O’DELL, William J. |
1,005.25 |
104. |
OXFORD, Wincel |
17,891.85 |
105. |
PARSONS, Martin Wilby |
13,598.54 |
106. |
PARSONS, Raymond |
11,718.05 |
107. |
PATEY, Amos Herbert |
1,314.30 |
108. |
PATEY, Donald |
8,281.26 |
109. |
PAULIN, Felix |
12,848.34 |
110. |
PAULIN, Wilbert |
23,490.81 |
111. |
PAYNE, Brenda |
2,112.96 |
112. |
PAYNE, David G. |
13,867.20 |
113. |
PAYNE, Derrick |
13,829.43 |
114. |
PAYNE, Hubert |
13,448.44 |
115. |
PAYNE, Ronald |
12,393.46 |
116. |
PAYNE, Samuel |
15,196.69 |
117. |
PAYNE, Trevor |
11,133.53 |
118. |
PEARCE, David |
777.00 |
119. |
PENNEY, Alvin |
15,022.00 |
120. |
PENNEY, Brian |
9,529.50 |
121. |
PINKHAM, Bedford |
14,834.02 |
122. |
POOLE, Gary |
8,573.67 |
123. |
POOLE, James |
4,656.44 |
124. |
PORTER, Marshall N. |
4,109.59 |
125. |
REARDON, Kevin |
11,995.83 |
126. |
REARDON, Martin P. |
14,099.92 |
127. |
REEVES, Harold |
1,008.50 |
128. |
REGULAR, Flora |
1,988.07 |
129. |
RENAUD, Gérard |
12,499.69 |
130. |
RENAUD, Jean |
16,121.90 |
131. |
RENNIE, Wayne |
12,336.08 |
132. |
REX, Lorne A. |
18,541.58 |
133. |
RICE, Nelson |
12,981.79 |
134. |
ROBERTS, Gloria |
5,930.84 |
135. |
ROBERTS, Vivian D. |
5,813.84 |
136. |
RUMBOLT, Gerald |
10,783.69 |
137. |
SACREY, Junior |
2,255.69 |
138. |
SAMPSON, Eric |
4,771.49 |
139. |
SAMPSON, Lloyd |
1,245.96 |
140. |
SMALL, Roy O. |
12,694.70 |
141. |
SMITH, Wallace C. |
10,543.27 |
142. |
SNOOKS, Russell G. |
15,704.46 |
143. |
SPARKES, Lester G. |
17,765.48 |
144. |
SPURRELL, Reginald |
12,847.41 |
145. |
TIMMONS, Clayton James |
20,830.78 |
146. |
TRAVERSE, Leslie |
1,010.12 |
147. |
TRAVERSE, Violet C. |
8,854.37 |
148. |
TUCKER, Kevin W. |
1,418.43 |
149. |
VIGNEAU, Guy |
15,177.79 |
150. |
WARREN, Heber |
1,415.04 |
151. |
WARREN, John Thomas |
3,506.88 |
152. |
WATSON, Floyd |
16,767.55 |
153. |
WELLMAN, Howard |
11,956.86 |
154. |
WIMBLETON, Roy |
12,769.35 |
155. |
WISEMAN, Thomas A. |
15,520.05 |
156. |
WOLFE, Ronald J. |
13,765.01 |
EXPLANATORY NOTE
(This note is not part of the Order.)
The Order remits a portion of the federal income tax, late-filing penalties, employment insurance benefits repayments, and interest paid or payable thereon, in respect of the 1998, 1999, 2000, 2001 or 2002 tax year, as the case may be, by fishers who received payments under the Atlantic Groundfish Licence Retirement Program (AGLRP).
The portion remitted is calculated as if one-half of the payment received from the retirement of the fishing licence under the AGLRP had been non-taxable and the remaining one-half had been a taxable capital gain to an individual licence holder in the tax year in which the AGLRP payment was received.
- Footnote a
S.C. 1991, c. 24 ss. 7(2) - Footnote b
S.C. 1991, c. 24 ss. 7(2) - Footnote c
R.S., c. F-11