Indian Bridge Workers Remission Order (SI/91-89)

Regulations are current to 2017-11-20

Indian Bridge Workers Remission Order

SI/91-89

FINANCIAL ADMINISTRATION ACT

Registration 1991-06-19

Order Respecting the Remission of Income Tax in Respect of Indians and The Seaway International Bridge Corporation, Ltd.

P.C. 1991-1057  1991-06-06

His 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 section 23 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of income tax in respect of Indians and The Seaway International Bridge Corporation, Ltd.

Short Title

 This Order may be cited as the Indian Bridge Workers Remission Order.

Interpretation

 In this Order,

Act

Act means the Income Tax Act; (Loi)

bridge pay

bridge pay means the income of an Indian from employment in respect of the international bridges at Cornwall Island paid by an office of The Seaway International Bridge Corporation, Ltd. that is situated on Cornwall Island; (paye relative aux ponts)

Indian

Indian has the meaning assigned by subsection 2(1) of the Indian Act; (Indien)

Minister

Minister means the Minister of National Revenue. (ministre)

Application

 This Order applies in respect of bridge pay that is received during the period beginning on January 1, 1984 and ending on the day on which there is a withdrawal, an abandonment or a final decision that is unappealable or in respect of which the appeal period has expired in the case of Sunday (Mitchell) et al. v. The St. Lawrence Seaway Authority et al that is before the Federal Court at the time of the coming into force of this section.

  • SI/92-166, s. 1.

Remission

  •  (1) Remission is hereby granted to a taxpayer who is an Indian of an amount equal to the amount by which the taxes, interest and penalties payable by the taxpayer under the Act for the taxation years after 1983 exceed the taxes, interest and penalties that would be payable by that taxpayer under the Act for those years if bridge pay were not included in calculating that taxpayer’s income for those years.

  • (2) Remission is hereby granted to a person whose income is affected by the calculation of the income of the taxpayer referred to in subsection (1), of an amount equal to the amount by which the taxes, interest and penalties payable by that person under the Act for the taxation years after 1983 exceed the taxes, interest and penalties that would be payable by that person under the Act for those years if bridge pay were not included in calculating the income of the taxpayer referred to in subsection (1) for those years.

  • SI/92-166, s. 1.

Condition

 The remission granted to a taxpayer under subsections 4(1) and (2) is on condition that the taxpayer file with the Minister any undertaking and waiver required by, and in a form acceptable to the Minister in which the taxpayer undertakes to withdraw and not to institute any relevant objections or appeals and waives any right of objection or appeal relevant thereto.

  • SI/92-166, s. 1.
 
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