Saskatchewan Liquor Board Employees’ Remission Order

SI/92-96

FINANCIAL ADMINISTRATION ACT

Registration 1992-05-20

Order Respecting the Remission of Income Tax Payable by Employees of the Saskatchewan Liquor Board on Strike Pay

P.C. 1992-943  1992-05-07

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 subsection 23(2)Footnote * of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of income tax payable by employees of the Saskatchewan Liquor Board on strike pay.

Short Title

 This Order may be cited as the Saskatchewan Liquor Board Employees’ Remission Order.

Interpretation

 In this Order,

Act

Act means the Income Tax Act; (Loi)

strike pay

strike pay means strike pay that was received in respect of the strike against the Saskatchewan Liquor Board that began on November 26, 1979 and ended on December 17, 1979; (allocation de grève)

taxpayer

taxpayer means a taxpayer

  • (a) who was a member of the Liquor Board Branch of the Saskatchewan Government Employees’ Union,

  • (b) whose income, for the purposes of an assessment under the Act, included an amount of strike pay that was received in 1979, and

  • (c) who did not object to the assessment referred to in paragraph (b). (contribuable)

Remission

 Remission is hereby granted to a taxpayer of taxes, interest and penalties payable under Parts I and I.1 of the Act by the taxpayer that would not have been payable if strike pay had not been included in the computation of the taxpayer’s income for the purposes of an assessment under the Act.

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