Remissions of taxes, fees, penalties and other debts

Public Accounts of Canada 2023 Volume III—Top of the page Navigation

Information on remissions orders is required by section 24 (2) of the Financial Administration Act.

Table 1:Summary of remissions of taxes, fees, penalties and other debts
(in dollars)
Description AmountLink to table note 1
Financial Administration Act (Section 23)
Employment, Workforce Development and Disability Inclusion
Department of Employment and Social Development 2,682,407
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration 9,815
Indigenous Services
Department of Indigenous Services 2,039,081
Justice
Department of Justice 4,761,148
National Revenue
Canada Revenue Agency 3,054,977,731
Public Safety
Canada Border Services Agency 195,447,396
Royal Canadian Mounted Police 225
Subtotal 195,447,621
Treasury Board
Treasury Board Secretariat 292,985
Customs Tariff (Section 115)
Public Safety
Canada Border Services Agency 136,950,577
Total 3,397,161,365

Table 2: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
Employment, Workforce Development and Disability Inclusion
Department of Employment and Social Development
P.C. 2021–0363, April 30, 2021, to remit debts pertaining to certain overpayments and certain payments related to the Canada Emergency Response Benefit and Employment Insurance Emergency Response Benefit 633,457
P.C. 2022–0273, March 25, 2022, to remit debts owed by persons with disabilities, their caregivers, or their estates resulting from overpayments made in error under the program to provide a one-time payment to persons with disabilities for reasons related to the coronavirus disease 2019 (COVID-19) 1,590,200
P.C. 2022–0617, June 22, 2022, to allow for partial remission of overpayments to students found to be ineligible for the Canada Emergency Response Benefit (CERB) or the Employment Insurance Emergency Response Benefit (EI-ERB) who may have otherwise been eligible for the Canada Emergency Student Benefit (CESB) had they applied 458,750
Total 2,682,407
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration
P.C. 2012–1590, November 29, 2012, pursuant to subsection 23(2.1) of the Financial Administration Act to remit a fee paid by a person for passport and other travel document if the reason for travelling is the serious illness of the person or another individual, or the death of the other individual 9,815
Indigenous Services
Department of Indigenous Services
P.C. 2022-522, May 19 2022, Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Treasury Board and the Minister of Indigenous Services, under subsection 23(2.1) of the Financial Administration Act, remits to the Elsipogtog First Nation the amount of $2,039,081, and any interest paid or payable on it 2,039,081
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 4,761,148
National Revenue
Canada Revenue Agency
P.C. 1976–1026, dated May 6, 1976, authorized the remission of income taxes payable pursuant to Part I of the Income Tax Act, in respect of certain royalty provisions for Syncrude (negative 733,798)
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 3,036,668,638
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 5,694,296
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 3,513,875
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 116,765
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 2,450,925
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) 3,722,630
P.C. 1998–0396, March 19, 1998, amended the Income Earned in Quebec Income Tax Remission Order, 1988, made by Orders in Council P.C. 1989–1204 of June 22, 1989, and P.C. 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 3,640,149
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 25,751
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 3,442
P.C. 2018–0610, May 29, 2018, amended Oak Ridges Moraine Land Exchange Income Tax Remission Order, made by the P.C. 2010–0218 of February 23, 2010, in order to extend the tax relief provided by the original Remission Order, which would otherwise end on the filing-due date for the 2017 taxation year, for another 10 years (negative 365,665)
P.C. 2022–0473, May 16, 2022, grants a remission of the income tax, and all relevant interest on it, paid or payable by Moise Lafond for the 2000, 2001, 2002, 2003, 2004, 2005 and 2006 taxation years 57,689
P.C. 2022–0474, May 16, 2022, grants a remission of the income tax, and all relevant interest on it, paid or payable by Alan Walker for the 2001, 2002, 2003, 2004 and 2005 taxation years 37,053
P.C. 2022–1148, October 20, 2022, grants a remission of the late-filing penalties on income tax, and all relevant interest on it, paid or payable by Dennis Davin Dennis for the 1997 taxation year 4,040
P.C. 2022–1149, October 20, 2022, grants a remission of (1) a portion of the income tax, and all relevant interest on it, paid or payable by Frank Granata for the 2003, 2004, 2006, 2007 and 2008 taxation years; and (2) the late-filing penalties on income tax, and all relevant interest on it, paid or payable by Frank Granata for the 2006 and 2007 taxation years 141,941
Total 3,054,977,731
Public Safety
Canada Border Services Agency
P.C. 1964–5000, June 30, 1964, remission of duties, sales and excise taxes in importations made by the Roosevelt-Campobello National Park 5,964
P.C. 1973–2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency 586,755
P.C. 1976–1884, July 20, 1976, remission of GST and excise taxes in respect of circus and other amusement devices in excess of certain minimum amounts assessed for each period the goods are in Canada 121,796
P.C. 1976–2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value 40,526
P.C. 1978–3762, December 14, 1978, partial remission of customs duties and excise taxes on domestic and imported parts, equipment and other items for use by Canadian air carriers providing domestic and international commercial air services 178,023
P.C. 1979–0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments 3,074
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 151,308,067
P.C. 1984-867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations 69,710
P.C. 1985–0277, January 31, 1985, remission of customs duties and GST on computer carrier media 3,454
P.C. 1985–2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services 16,466,148
P.C. 1985–3606, December 25, 1985, remission of customs duties, GST and excise taxes on merchandise for photographic layouts. 4
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 528,340
P.C. 1990–2848, December 21, 1990, remission of the duties, including the goods and services tax on goods for use in joint Canada-United States Government projects 4,242
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 58,107
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 26,069,504
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 3,682
Subtotal 195,447,396
Royal Canadian Mounted Police
P.C. 2022–1017, September 23, 2022, fees in respect of Fingerprinting and Criminal Record Verification (Reclaimed Names) Remission Order in order to waive an administrative fee that would otherwise be incurred by residential school survivors and their families seeking to reclaim names changed by the residential school system. 225
Total 195,447,621
Treasury Board
Treasury Board Secretariat
P.C. 2023-216, March 10, 2023, Public Service Income Benefit for Survivors of Employees Slain on Duty Remission Order remits overpayments that were paid under the Public Service Income Benefit Plan for Survivors of Employees Slain on Duty to any beneficiaries who received those overpayments before May 31, 2023 as a result of administrative errors 292,985
Pursuant to section 115 of the Customs Tariff
Public Safety
Canada Border Services Agency
P.C. 1995–0132, January 31, 1995, remission of GST and excise taxes on certain goods imported into Canada by scientific or exploratory expeditions 165,611
P.C. 1995–1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers 19,012
P.C. 1998–1455, August 26, 1998, remission of customs duties on imports of certain textile and apparel goods from Chile 2
P.C. 1998–1456, August 26, 1998, remission of customs duties on apparel, fabric and made-up goods and spun yarn from Mexico or the United States 49,488
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 496,712
P.C. 2010–1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order 47,933,800
P.C. 2016-509, June 14, 2016, remission is granted of the customs duties paid or payable under the Customs Tariff in respect of ferry-boats, classified under subheading No. 8901.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, excluding those produced in Canada that have been exported and then subsequently re-imported into Canada 12,402,335
P.C. 2020-304, May 5, 2020, Certain Goods Remission Order. The objective of this Order is to reduce the cost of imported medical supplies, including personal protective equipment, by waiving customs duties in order to support efforts to combat the spread of COVID-19 43,463,029
P.C. 2020–1135, December 20, 2020, United Kingdom Trade Continuity Remission Order, 2021. Remission is granted of customs duties paid or payable under the Customs Tariff in respect of goods imported from the United Kingdom during the period commencing on January 1, 2021 and ending on the day on which the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland comes into force, in an amount equal to the difference between: the customs duties paid or payable at the Most-Favoured-Nation Tariff rate for those goods under the Customs Tariff and the regulations made under it; and the customs duties that would be payable at the Agreement rate of duty for those goods as if those goods qualified for that rate of duty under the Customs Tariff and the regulations made under it 529,924
P.C. 2022–0182, March 2, 2022, Most-Favoured-Nation Tariff Withdrawal Order. Order withdrawing the Most-Favored-Nation status from Russia and Belarus, and increasing the import duties on Russian and Belarussian goods 30,320,031
P.C. 2022-649, June 9, 2022, Ukraine Goods Remission Order. Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine, except for goods subject to the General Tariff 1,570,633
Total 136,950,577

Public Accounts of Canada 2023 Volume III—Bottom of the page Navigation

Date modified: