Remissions of taxes, fees, penalties and other debts

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

Table 1Summary of remissions of taxes, fees, penalties and other debts
(in dollars)
Description AmountLinks to footnote 1 in table 1
Foreign Missions and International Organizations Act (Section 5)
Public Safety, Democratic Institutions and Intergovernmental Affairs
Canada Border Services Agency 71,051
Financial Administration Act (Section 23)
Employment and Workforce Development
Department of Employment and Social Development 2,133,197
Immigration, Refugees and Citizenship
Department of Citizenship and Immigration 54,704,052
Justice
Department of Justice 4,645,849
National Revenue
Canada Revenue Agency 3,336,354,458
Public Safety, Democratic Institutions and Intergovernmental Affairs
Canada Border Services Agency 130,786,263
Royal Canadian Mounted Police 4,182,532
Subtotal 134,968,795
Public Services and Procurement
Department of Public Works and Government Services 7,670
Treasury Board
Treasury Board Secretariat 46,789
Customs Tariff (Section 115)
Public Safety, Democratic Institutions and Intergovernmental Affairs
Canada Border Services Agency 67,231,178
Total 3,600,163,039

Table 2Details 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 5 of the Foreign Missions and International Organizations Act
Public Safety, Democratic Institutions and Intergovernmental Affairs
Canada Border Services Agency
P.C. 1981–2359, September 3, 1981, Section 3 of the Great Lakes Fishery Commission Privileges and Immunities Order grants an organization from the United Nations the privileges outlined in Article 8 of the Convention on the Privileges and Immunities of the United Nations, which exempts the organization from the imposition of excise duties and taxes on the sale of movable and immovable property when making important purchases for official use 71,051
Pursuant to section 23 of the Financial Administration Act
Employment and Workforce Development
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 108,283
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 1,978,125
P.C. 2023–1069, October 27, 2023, to remit the debts unknowingly incurred by two full-time appointees to the National Advisory Council on Poverty and by the full-time Chief Accessibility Officer as a result of administrative error and oversight 46,789
Total 2,133,197
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 11,545
P.C. 2023–0664, June 23, 2023, pursuant to subsection 23(2.1) of the Financial Administration Act in order to (1) reimburse fees relating to the issuance of the Right of Permanent Residence Fee (RPRF) to family members who paid the fee on behalf of Afghan nationals who came to Canada; and (2) remit the RPRF, emergency travel document fees, and consular services fees that were administratively waived for Afghan nationals, permanent residents and Canadian citizens who relocated to Canada 1,653,655
P.C. 2024–0076, January 30, 2024, pursuant to subsection 23(2.1) of the Financial Administration Act in order to remit any outstanding debts resulting from non-collection of passport fees increases between April 1, 2020 to March 31, 2023 53,038,852
Total 54,704,052
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 His 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 4,645,849
National Revenue
Canada Revenue Agency
P.C. 1990–2850, December 21, 1990, American Bases in Newfoundland Remission Order, 1990, grants a remission of excise taxes, excise duties and the GST/HST on goods imported into Canada, goods or services purchased in Canada, and supplies of goods, real property or services for use of or by personnel assigned to American bases in Newfoundland 23,589
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 3,317,307,681
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 6,114,711
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 3,371,608
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 103,125
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 714,000
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) 3,645,964
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 4,947,203
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 63,190
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 128,590
P.C. 2018–0345, March 26, 2018, relieves double taxation, to the extent that it arises, with respect to the tax liability of Canadian citizens who are locally engaged at the Canadian embassy in Washington DC or at a Canadian consular office in the United States on account of United States state-level income tax paid in addition to the additional tax that is payable in Canada, with respect to taxation years commencing on or after January 1, 2017 33,640
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 116,748)
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 17,905
Total 3,336,354,458
Public Safety, Democratic Institutions and Intergovernmental Affairs
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 7,521
P.C. 1973–2529, August 21, 1973, remission of GST and excise taxes on goods for use in cases of emergency 212
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 142,154
P.C. 1976–2984, December 2, 1976, remission of GST and excise taxes on samples of negligible value 29,383
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 24,217
P.C. 1979–0395, February 15, 1979, remission of customs duties and excise taxes in respect of non-commercial importations with warranty adjustments 4,085
P.C. 1982–1994, June 30, 1982, remission of GST on Canadian civil aircrafts, Canadian aircraft engines, Canadian flights simulators and parts thereof, repaired abroad 87,116,487
P.C. 1984-867, March 15, 1984, remission of GST and excise taxes on goods imported for meetings in Canada of Foreign organizations 245,325
P.C. 1985–2954, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods imported by mail 6
P.C. 1985–2955, October 3, 1985, remission of customs duties, GST and excise taxes on certain goods transported into Canada by courier services 8,273,320
P.C. 1985–3606, December 25, 1985, remission of customs duties, GST and excise taxes on merchandise for photographic layouts 6
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 462,367
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 25,142
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 54,922
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 34,397,067
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 4,049
Subtotal 130,786,263
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 425
P.C. 2023–0289, March 27, 2023, remission of the interest paid or payable on debt owed by municipalities for the retroactive compensation increases for the period beginning on April 1, 2017 and ending on March 31, 2021, under the Municipal Police Service Agreement 4,182,107
Subtotal 4,182,532
Total 134,968,795
Public Services and Procurement
Department of Public Works and Government Services
P.C. 2024–0196, March 1, 2024, Her Excellent the Governor General in Council, considering that the collection of the amounts is unreasonable, on the recommendation of the Treasury Board and the Minister of Public Works and Government Services, under subsection 23(2.1) of the Financial Administration Act, remits the following amounts representing annual adjustments that should have been made under subsection 17(1) of the Service Fees Act to the Canada Gazette insertion fees charged under section 17 of the Department of Public Works and Government Services Act 7,670
Treasury Board
Treasury Board Secretariat
P.C. 2023–1069, October 27, 2023, pursuant to subsection 23(2.1) of the Financial Administration Act, remission of the supplemental benefits received due to administrative error by three Governor in Council appointees within the Department of Employment and Social Development 46,789
Pursuant to section 115 of the Customs Tariff
Public Safety, Democratic Institutions and Intergovernmental Affairs
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 321,833
P.C. 1995–1202, July 26, 1995, remission of GST on printed material imported for use by foreign carriers 21,828
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 2,164
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 544,078
P.C. 2010–1163, September 23, 2010, remission of customs duties paid under the Ferry-Boats, Tankers and Cargo Vessels Remission Order 58,782,193
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 1,225,680
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 193,742
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 6,139,660
Total 67,231,178

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