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.

Summary of remissions of taxes, fees, penalties and other debts
(in dollars)
Description AmountLink to footnote 1
Financial Administration Act (setction 23)
Families, Children and Social Development
Department of Employment and Social Development 480
Finance
Department of Finance 26,814,570
Justice
Department of Justice 11,123,317
National Revenue
Canada Revenue Agency 2,629,955,849
Public Safety and Emergency Preparedness
Canada Border Services Agency 768,002,448
Customs Tariff (Section 115)
Public Safety and Emergency Preparedness
Canada Border Services Agency 143,116,758
Total 3,579,013,422

Details of remissions of taxes, fees, penalties and other debts
(in dollars)
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. 2019–1145, August 7, 2019, grants a remission of a total of sums paid or payable by Tonele Benoit under the Universal Child Care Benefit Act as repayment of benefits received in the 2016 taxation year. 480
Finance
Department of Finance
P.C. 2019-962, June 22, 2019, granted remission of the debt owing by the provinces of Alberta and Newfoundland and Labrador for fiscal stabilization overpayments under the Federal-Provincial Fiscal Arrangements Act in respect of the fiscal year 2015-16. 26,814,570
Justice
Department of Justice
P.C. 2019–0136, February 28, 2019, 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, or any outstanding fee amount in respect of the processing of the garnishee summons remains payable at the end of a year by the judgment debtor, the outstanding fee is remitted. 11,123,317
National Revenue
Canada Revenue Agency
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. 2,609,487,606
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. 8,245,438
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. 6,009,362
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. 18,587
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. 598,471
P.C. 1997–1529, October 23, 1997, Indians and Bands on Certain Indian Settlements Remission Order (1997), 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). 2,563,617
P.C. 1998–0396, March 19, 1998, amended the Income Earned in Quebec Income Tax Remission Order, 1988, made by Orders in Council PC 1989–1204 of June 22, 1989, and PC 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. 1,301,276
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. 1,209,375
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. 424,908
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. 43,888
P.C. 2018–1253, October 4, 2018, grants a remission of tax, paid or payable by the estate of Laura Janet Brophy for the 1994 taxation year. 1,043
P.C. 2019–0270, April 5, 2019, grants a remission of tax paid or payable under Part I of the Income Tax Act, by the Lazarus Family Trust for the 2002, 2003, 2004 and 2005 Taxation years, respectively, and all relevant interest. 31,279
P.C. 2019–1145, August 7, 2019, grants a remission of Canada child tax benefits, Canada child benefits, Goods and services tax/harmonized sales tax credit and universal child care benefits received by Tonele Benoit, to which she was not entitled. 7,527
P.C. 2020–0029, January 30, 2020, grants a remission of HST payable by Smart Net Systems Ltd. for the period beginning on February 1, 2010 and ending on April 30, 2011, due to incorrect action on the part of the Canada Revenue Agency. 13,472
Total 2,629,955,849
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. 2,625
P.C. 1973–2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency. 87,625
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. 2,673
P.C. 1976–-2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value. 93,243
P.C. 1979–-0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments. 3,348
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. 747,599,740
P.C. 1984–0867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations. 32
P.C. 1985–-2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services. 1,309,042
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. 364,475
P.C. 1990–2848, December 21, 1990, remission of duties, including GST on goods for use in joint Canada-United States Government projects. 5,556
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. 1,145
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. 18,532,612
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. 190
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. 142
Total 768,002,448
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. 31,060
P.C. 1995–1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers. 18,323
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. 343,791
P.C. 2010–1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order. 47,840,184
P.C. 2018–1272, October 10, 2018, remission of the surtaxes imposed by the United States Surtax Order (steel and Aluminium) 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 steel products, 10% in the case of certain aluminum products and 10% for certain other goods listed in the order). 94,883,400
Total 143,116,758

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