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) | |
| Families, Children and Social Development | |
| Department of Employment and Social Development | 1,986 |
| Fisheries, Oceans and the Canadian Coast Guard | |
| Department of Fisheries and Oceans | 43,400 |
| Global Affairs | |
| Department of Foreign Affairs, Trade and Development | 976,236 |
| Immigration, Refugees and Citizenship | |
| Department of Citizenship and Immigration | 400,495 |
| Indigenous and Northern Affairs | |
| Department of Indian Affairs and Northern Development | 35,154,669 |
| Justice | |
| Department of Justice | 4,528,228 |
| National Revenue | |
| Canada Revenue Agency | 2,356,507,605 |
| Natural Resources | |
| Northern Pipeline Agency | 5,315,360 |
| Public Safety and Emergency Preparedness | |
| Canada Border Services Agency | 768,581,708 |
| Customs Tariff (Section 115) | |
| Public Safety and Emergency Preparedness | |
| Canada Border Services Agency | 183,473,623 |
| Total | 3,354,983,310 |
Table notes | |
| Description of the Order (by Privy Council Office number (P.C.)) | Amount |
|---|---|
| Pursuant to section 23 of the Financial Administration Act | |
| Families, Children and Social Development | |
| Department of Employment and Social Development | |
| P.C. 2017–1506, December 1, 2017, grants a remission of a total of sums paid or payable by Janet De La Torre under the Universal Child Care Benefit Act as repayment of benefits received in the 2013 and 2014 taxation years. | 500 |
| P.C. 2017–1507, December 1, 2017, grants a remission of a total of sums paid or payable by Milca Kwangwari under the Universal Child Care Benefit Act as repayment of benefits received in the 2009 and 2010 taxation years. | 1,486 |
| Total | 1,986 |
| 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 |
| Global Affairs | |
| Department of Foreign Affairs, Trade and Development | |
| P.C. 2017–0550, May 19, 2017, His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister for International Development and the Treasury Board, pursuant to subsection 23(2.1) of the Financial Administration Act, remits to the Government of Grenada the amount of US$539,099 and interest payable on that amount, up to a maximum amount of C$980,000 in total, which represents the amount payable by that Government to the Government of Canada under a contribution arrangement made on February 3, 2005. | 976,236 |
| 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. 2017–0797, June 20, 2017, granted remission of fees paid for the processing of applications for temporary resident permits, work permits and restorations of temporary resident status, to certain foreign nationals who were denied a post-graduation work permit and were refused on or before September 27, 2016. | 4,945 |
| P.C. 2017–0798, June 20, 2017, granted remission of fees for the replacement of passports, permanent resident cards and citizenship certificates whose loss, damage or destruction resulted from the wildfires in Fort McMurray and surrounding areas in Alberta in May 2016. | 129,340 |
| P.C. 2017–1194, September 22, 2017, granted remission of fees paid by certain foreign nationals who are participating in the 2017 Invictus Games in Toronto, for the processing of applications for temporary resident visas and service fees related to the provision of biometric information. | 12,455 |
| 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. | 253,270 |
| Total | 400,495 |
| Indigenous and Northern Affairs | |
| Department of Indian Affairs and Northern Development | |
| P.C. 2017–0796, June 20, 2017, remits amounts owing resulting from on-reserve housing ministerial loan guarantees. | 35,154,669 |
| 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. | 4,528,228 |
| 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. | 10,292,746 |
| 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. | 2,333,662,209 |
| 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, bands or certain designated Indian settlements that are not yet designated as reserves. | 5,535,104 |
| 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. | 3,325,813 |
| 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 certain taxes imposed under the Excise Tax Act. This remission does not apply to members of staff or their families who are citizens or permanent residents of Canada. | 66,732 |
| P.C. 1994–0585, April 14 1994, Treaty Land Entitlement (Saskatchewan) Remission Order, remits GST paid or payable on land purchases made by Indian bands of Saskatchewan that settle validated land entitlement claims pursuant to the terms of binding agreements specific to each band. | 5,500 |
| 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). | 2,495,336 |
| 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. | 435,314 |
| 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. | 25,000 |
| 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. | 377,364 |
| P.C. 2003–0989, June 18, 2003, Camp Ipperwash Indian Settlement Remission Order, grants a remission of federal income tax and GST paid or payable by Indians or Indian bands at Camp Ipperwash. | 229,937 |
| 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. | 46,302 |
| P.C. 2017–0163, February 24, 2017, grants a remission of the income tax and all relevant interest paid or payable thereon by Marie-Rose Denis for the 2007 to 2009 taxation years. | 7,537 |
| P.C. 2017–1506, December 1, 2017, grants a remission of a total of sums paid or payable by Janet De La Torre under Part I of the Income Tax Act, as repayment of Canada child tax benefits received with respect to the 2012 base year. | 1,263 |
| P.C. 2017–1507, December 1, 2017, grants a remission of a total of sums paid or payable by Milca Kwangwari under Part I of the Income Tax Act, as repayment of Canada child tax benefits received for the 2008 and 2009 base taxation years, respectively. | 1,448 |
| Total | 2,356,507,605 |
| Natural Resources | |
| Northern Pipeline Agency | |
| P.C. 2018–0207, March 6, 2018, remission to Foothills Pipe Lines Ltd. for an amount representing the amount by which the payments made by it under subsection 29(1) of the Northern Pipeline Act exceeds the costs incurred by the Northern Pipeline Agency. | 5,315,360 |
| 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. | 1,135 |
| P.C. 1973–2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency. | 31,407 |
| P.C. 1974–2522, November 19, 1974, remission of GST and excise taxes on certain kinds of advertising material. | 9,180 |
| 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. | 224,247 |
| P.C. 1976–2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value. | 110,042 |
| 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. | 868,958 |
| P.C. 1979–0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments. | 5,672 |
| 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. | 742,981,049 |
| P.C. 1984–0867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations. | 69,573 |
| P.C. 1985–0277, January 31, 1985, remission of customs duties and GST on computer carrier media. | 1 |
| P.C. 1985–2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services. | 832,590 |
| 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. | 323,121 |
| P.C. 1990–2848, December 21, 1990, remission of duties, including GST on goods for use in joint Canada-United States Government projects. | 2,650 |
| 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. | 56,959 |
| 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. | 23,034,062 |
| 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. | 304 |
| 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. | 30,758 |
| Total | 768,581,708 |
| 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. | 322,385 |
| P.C. 1995–1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers. | 22,580 |
| 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. | 30,758 |
| 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. | 237 |
| 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. | 1,651,442 |
| P.C. 2010–1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order. | 164,016,274 |
| P.C. 2016–0509, June 14, 2016, Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of ferry-boats, classified under subheading No. 8901.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those produced in Canada. | 17,429,947 |
| Total | 183,473,623 |