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Certain Taxpayers Remission Order, 2000-3 (SI/2001-45)

Regulations are current to 2024-06-19

Certain Taxpayers Remission Order, 2000-3



Registration 2001-04-11

Certain Taxpayers Remission Order, 2000-3

P.C. 2001-429 2001-03-21

Her 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 a of the Financial Administration Act, hereby makes the annexed Certain Taxpayers Remission Order, 2000-3.

 Remission is hereby granted of amounts payable under the Income Tax Act by a person who was a member of the Newfoundland Association of Public Employees where those amounts would not be payable if the contributions paid by the person in respect of non-existent service pursuant to section 32 of the Public Service (Pensions) Act, R.S.N. 1970, c. 319, and the regulations made under that section, were deductible under the Income Tax Act, and where the following conditions are met:

  • (a) the contributions for non-existent service were made pursuant to an agreement entered into prior to 1991;

  • (b) the contributions were made in accordance with the pension plan as registered;

  • (c) the contributions have not been deducted from income in prior years; and

  • (d) the person applies for this relief, in writing, to the Minister of National Revenue before January 1, 2002.

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