Vol. 138, No. 23 — November 17, 2004

Registration
SI/2004-149 17 November, 2004

FINANCIAL ADMINISTRATION ACT

Nelson Consulting Services Limited Remission Order

P.C. 2004-1289 1 November, 2004

Her 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, hereby remits to Nelson Consulting Services Limited the amount of $24,417.40 of tax collectible under Division II of Part IX of the Excise Tax Act, plus related penalties and interest, in respect of courses supplied by the company during the period beginning on June 1, 1997 and ending on August 31, 1999.

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order remits $24,417.40 to Nelson Consulting Services Limited, representing the harmonized sales tax (HST) collectible by the company, plus related penalties and interest. The remission is granted because, having relied on misleading advice on the part of Department of National Revenue officials, Nelson Consulting Services Limited failed to properly collect and remit tax payable on the supply of computer courses during the period in question.

Footnote a

S.C. 1991, c. 24, s. 7(2)

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