Vol. 139, No. 19 — September 21, 2005

Registration
SI/2005-80 September 21, 2005

FINANCIAL ADMINISTRATION ACT

Josephine Pastorious Remission Order

P.C. 2005-1534 August 31, 2005

Her Excellency the Governor General in Council, considering that the collection of the tax is unjust, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act, hereby remits tax under Part I.2 of the Income Tax Act in the amount of $3,568.00 for the 2001 taxation year, and all relevant interest thereon, paid or payable by Josephine Pastorious.

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order remits a portion of income tax and all relevant interest paid or payable thereon by Josephine Pastorious in respect of the 2001 taxation year.

In 2001, Ms. Pastorious received a lump sum payment from a government agency, representing retroactive benefits back to 1978. As a result of the income inclusion in 2001, Ms. Pastorious was required to repay a significant portion of her Old Age Security benefits for that year and was not entitled to claim the age amount. The amount remitted represents the additional tax liability incurred by Ms. Pastorious as a result of the lengthy delay by the government agency in paying her amounts to which she was entitled in the relevant years.

Footnote a

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

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