Remissions of taxes, fees, penalties and other debts
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Information on remissions orders is required by section 24(2) of the Financial Administration Act.
| Description | AmountLink to footnote 1 |
|---|---|
| Financial Administration Act (Section 23) | |
| Fisheries, Oceans and the Canadian Coast Guard | |
| Department of Fisheries and Oceans | 43,400 |
| Health | |
| Department of Health | 549,600 |
| Immigration, Refugees and Citizenship | |
| Department of Citizenship and Immigration | 222,365 |
| Indigenous Services | |
| Department of Indigenous Services Canada | 169,040 |
| Justice | |
| Department of Justice | 3,912,754 |
| National Revenue | |
| Canada Revenue Agency | 2,454,419,538 |
| Natural Resources | |
| National Energy Board | 14,710,000 |
| Public Safety and Emergency Preparedness | |
| Canada Border Services Agency | 844,288,913 |
| Customs Tariff (Section 115) | |
| Public Safety and Emergency Preparedness | |
| Canada Border Services Agency | 306,148,494 |
| Total | 3,624,464,104 |
| Description of the Order (by Privy Council Office number (P.C.)) | Amount |
|---|---|
| Pursuant to section 23 of the Financial Administration Act | |
| Fisheries, Oceans and the Canadian Coast Guard | |
| Department of Fisheries and Oceans | |
| P.C. 2009–0967, June 11, 2009, remission of the fees that are payable by Bluewater Ferry Inc. and Walpole-Algonac Ferry Line Ltd., which operate in the St. Clair River in Ontario, for icebreaking services provided by the Canadian Coast Guard in the period beginning on April 1, 2001, and ending on May 15, 2009, as well as a portion of the fees that are payable for those services in subsequent years. | 43,400 |
| Health | |
| Department of Health | |
| P.C. 2019–0099, February 23, 2019, granted remission to eligible companies, the fees paid for claims filed under the Hazardous Materials Information Review Act for an exemption from requirements to disclose confidential business information, a process that is no longer required following amendments to the Hazardous Products Regulations made on April 3, 2018. | 549,600 |
| Immigration, Refugees and Citizenship | |
| Department of Citizenship and Immigration | |
| P.C. 2006–0366, May 11, 2006, granted remission of the fees for acquisition of permanent resident status, which provides for the reimbursement of $485 to those who paid the previous fee of $975 to acquire permanent resident status on or after May 3, 2006. | 485 |
| P.C. 2018–0132, February 12, 2018, granted remission to any person who paid for a minor who is the subject of an application for grant of citizenship under subsection 5(1) of the Citizenship Act, during the period beginning on June 19, 2017 and ending on the day before the day on which the Regulations amending the Citizenship Regulations come into force, of the amount of $430, being a portion of the fee of $530 paid for that application. | 221,880 |
| Total | 222,365 |
| Indigenous Services | |
| Department of Indigenous Services Canada | |
| P.C. 2018–0634, May 29, 2018, granted remission of a debt, and all relevant interest on it, arising from overpayments of $116,204, in respect of an Isolated Post Allowance made to Genevieve Cromarty during the period beginning February 18, 1994 and ending on September 3, 2008. | 169,040 |
| Justice | |
| Department of Justice | |
| P.C. 1994–0269, February 16, 1994, amended Family Support Orders and Agreements Garnishment Regulations, made by the P.C. 1988–0473 of March 17, 1988, to the effect that when Her Majesty ceases to be bound by a garnishee summons, any outstanding fee amount in respect of the processing of the garnishee summons that remains payable by the judgment debtor at that time, is hereby remitted. | 3,912,754 |
| National Revenue | |
| Canada Revenue Agency | |
| P.C. 1976–1026, May 6, 1976, grants a remission of income taxes payable pursuant to Part I of the Income Tax Act, with respect to certain royalty provisions for the Syncrude Project. | 2,262,961 |
| P.C. 1990–2850, December 21, 1990, American Bases in Newfoundland Remission Order, grants a remission of excise taxes, excise duties and the GST/HST on goods imported into Canada, goods or services purchased in Canada, and supplies of goods, real property or services for use of or by personnel assigned to American bases in Newfoundland. | 18,326 |
| P.C. 1990–2854, December 21, 1990, GST Federal Government Departments Remission Order, grants a remission of the GST paid or payable by departments of the federal government on their taxable purchases of goods and services. The remission does not affect the net GST ultimately retained by the government. | 2,438,787,837 |
| P.C. 1992–1052, May 14, 1992, Indians and Bands on certain Indian Settlements Remission Order, grants a remission of certain income taxes and the GST/HST paid or payable by Indians or bands or certain designated Indian settlements that are not yet designated as reserves. | 5,038,046 |
| P.C. 1992–2399, November 19, 1992, Visiting Forces (Part IX of the Excise Tax Act) Remission Order, grants a remission of the GST/HST paid or payable on the domestic supply of tangible personal property, real property or services for official use by visiting forces. | 5,079,394 |
| P.C. 1994–0568, April 14, 1994, Taipei Economic and Cultural Offices Remission Order, extends to the Taipei Economic and Cultural Offices in Canada, their officers, and to members of the administrative and technical staff, as well as to the members of their families forming part of their households in Canada, grants a remission of customs duties, excise duties, and does not apply to members of staff or their families who are citizens or permanent residents of Canada. | 100,086 |
| P.C. 1997–1529, October 23, 1997, Indians and Bands on Certain Indian Settlements Remission Order, grants a remission of certain income taxes and the GST/HST paid or payable by Indians or bands on the Indian settlements of Summer Beaver (Ontario), Winneway (Quebec), and God's River (Manitoba). | 2,491,066 |
| P.C. 1998–0396, March 19, 1998, amended the Income Earned in Quebec Income Tax Remission Order, 1988, made by P.C. 1989–1204 of June 22, 1989, and P.C. 1994–0567 of April 14, 1994, extending the application of sections 3 to 6 of the Order to the 1994, 1995 and 1996 taxation years. | 26,434 |
| P.C. 2000–1767, December 13, 2000, Treaty Land Entitlement (Manitoba) Remission Order, remits GST paid or payable on land purchases made by Indian bands of Manitoba that settle validated land entitlement claims pursuant to the terms of binding agreements specific to each band. | 87,915 |
| P.C. 2003–0910, June 12, 2003, grants a remission of federal income tax and the GST to Indians and Indian bands on the campus of the Saskatchewan Indian Federated College. | 439,422 |
| P.C. 2007–0207, February 22, 2007, Rainy River First Nations Settlement Agreement Remission Order, grants the remission of an amount equal to the GST payable on land if it is purchased by or for the Rainy River First Nations in Ontario and set apart as a reserve under the terms of a tripartite Settlement Agreement. | 31,850 |
| P.C. 2013–0037, January 31, 2013, Order Amending the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order, grants a remission of customs duties, excise duties and the GST/HST on alcoholic beverages sold in Canada to visiting forces personnel. | 44,044 |
| P.C. 2018–1190, September 24, 2018, grants a remission of the tax paid or payable thereon by Mitchell Boyd for the 2007 taxation year on the basis of financial setback as a result of extenuating circumstance. | 12,157 |
| Total | 2,454,419,538 |
| Natural Resources | |
| National Energy Board | |
| P.C. 2018–1567, December 14, 2018, as per the Northern Gateway Pipelines Limited Partnership Remission Order, the National Energy Board remitted an amount of $14,710,000 to Northern Gateway Pipelines Limited Partnership (NGPL). | 14,710,000 |
| Public Safety and Emergency Preparedness | |
| Canada Border Services Agency | |
| P.C. 1964–5000, June 30, 1964, remission of duties, sales and excise taxes on importations made by the Roosevelt-Campobello National Park. | 1,999 |
| P.C. 1973–2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency. | 24,773 |
| P.C. 1974–2522, November 19, 1974, remission of GST and excise taxes on certain kinds of advertising material. | 77,655 |
| P.C. 1976-–1884, July 20, 1976, remission of GST and excise taxes with respect to circus and other amusement services in excess of certain minimum amounts assessed for each period the goods are in Canada. | 214,285 |
| P.C. 1976–-2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value. | 89,297 |
| P.C. 1978–-3762, December 14, 1978, partial remission of customs duties and excise taxes on domestic and imported parts, equipment and other items for use by Canadian air carriers providing domestic and international commercial air services. | 27,815 |
| P.C. 1979–-0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments. | 7,142 |
| P.C. 1982–1994, June 30, 1982, remission of GST on Canadian civil aircrafts, Canadian aircraft engines, Canadian flight simulators and parts thereof, repaired abroad. | 786,825,241 |
| P.C. 1984–0867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations. | 76,628 |
| P.C. 1985–-2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services. | 1,811,077 |
| P.C. 1987–1044, May 21, 1987, remission of GST and excise taxes on goods imported into Canada to be tested or examined for certification by an accredited organization. | 397,937 |
| P.C. 1990–2848, December 21, 1990, remission of duties, including GST on goods for use in joint Canada-United States Government projects. | 4,315 |
| P.C. 1990–2849, December 21, 1990, remission of GST and excise taxes on Passover foods and products of a class not available in Canada. | 44,179 |
| P.C. 1990–2854, December 21, 1990, Goods and Services Tax (GST) Federal Government Departments Remission Order, grants a remission of the GST paid or payable by departments of the federal government on their taxable purchases of goods and services. The remission does not affect the net GST ultimately retained by the government. | 54,676,810 |
| P.C. 1992–2397, November 19, 1992, remission of customs duties and GST on machinery and equipment imported into Canada for use in servicing foreign aircraft. | 72 |
| P.C. 1997–2037, December 29, 1997, remission of GST and taxes under Division III of Part IX and any other Part of the Excise Tax Act on goods donated by a non-resident to religious, charitable or educational institutions in Canada. | 9,688 |
| Total | 844,288,913 |
| Pursuant to section 115 of the Customs Tariff | |
| Public Safety and Emergency Preparedness | |
| Canada Border Services Agency | |
| P.C. 1995–0132, January 31, 1995, remission of GST and excise tax on certain goods imported into Canada by scientific or exploratory expeditions. | 170,710 |
| P.C. 1995–1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers. | 21,022 |
| P.C. 1997–0952, July 4, 1997, remission of customs duties and GST under section 20 of the Customs Tariff on distilled spirits entitled to the benefit of the United States Tariff, the Mexico Tariff or the Chile Tariff and are imported into Canada by distillers for the purpose of bottling in bond. | 117 |
| P.C. 1998–1456, August 26, 1998, remission of customs duties on apparel, fabric and made-up goods and spun yarn imported from Mexico or the United States. | 12,650 |
| P.C. 2008–0815, May 1, 2008, remission of customs duties on the importation of apparel produced in a country or territory that is a beneficiary of the General Preferential Tariff in the List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff in whole or in part from textiles produced in Canada and shipped directly to that country or territory from Canada, without undergoing further processing outside that country or territory, and then shipped directly to Canada from that country or territory. | 1,480,423 |
| P.C. 2010–1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order. | 145,821,020 |
| P.C. 2018–1272, October 10, 2018, remission of the surtaxes imposed by the United States Surtax Order (steel and aluminum) SOR/2018-152 and the United States Surtax Order (Other Goods) SOR/2018-153 which took effect July 1, 2018 (25% in the case of certain aluminum products and 10% for certain other goods listed in the order). | 158,267,906 |
| P.C. 2018–1610, December 14, 2018, remission of surtaxes paid or payable under the Order Imposing a Surtax on the Importation of Certain Steel Goods in respect of goods that were in transit to Canada before October 25, 2018. | 374,646 |
| Total | 306,148,494 |