Traduction de «Décret de remise d'impôt relatif au Victoria Express » (Français → Anglais) :

Remission Order Relating to the Victoria Express

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, hereby remits to each taxpayer, other than a promoter, who has delivered or delivers to the Minister a timely and duly executed agreement letter (referred to in the details of the settlement project regarding general partnerships used as SR & ED tax shelters issued by the Minister on June 30, 1995) accepted by the Minister, amounts payable under the Income Tax Act by the taxpayer equal to (1) the differen ...[+++]ce between (a) 50% of the product of each payment made before executing the agreement on account of the tax liability resulting from adjustments made by the Minister to the taxpayer’s claim in respect of the tax shelter and the prescribed rate of interest for income tax refunds, for the period from the date of the payment to the date of the assessment of the tax liability made as a result of the agreement, compounded daily, and (b) refund interest in respect of any such payment, (2) 50% of the product of that difference and that rate, for the period from the said date of assessment to the date this Order is implemented, so compounded, and (3) amounts that would not be payable if there were no such refund interest or if this Order were not made.

1. This Order may be cited as the I. O.S. Income Tax Remission Order.

The Committee examined SI/2005-128 — McIntyre Lands Income Tax Remission Order; SOR/96-369 — Canada Student Loans Regulations, amendment; SOR/2002-48 — Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation; SOR/2003-288 — Stamping and Marking of Tobacco Products Regulations; SOR/ 2005-406 — Regulations Amending the Ontario Fishery Regulations, 1989; SOR/96-153 — Duty Free Shop Regulations, amendment; SOR/2006-3 — Regulations Amending the Air Transportation Regulations (Miscellaneous Program); SOR/2006-160 — Regulations Amending the Canadian International Trade Tribunal Regulations; SOR/ 2002-347 — Regulations Amending the Canadian International Trade Tribunal Regulations; SOR/2006-161 — Rules Amending ...[+++]the Canadian International Trade Tribunal Rules; SOR/2006-162 — Regulations Amending and Repealing Certain Regulations Made under Part IX of the Excise Tax Act (Miscellaneous Program); SOR/2001-171 — Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.

In the matter of SI/2008-66 — Order Amending the McIntyre Lands Income Tax Remission Order (Miscellaneous Program); of SOR/88-424 — Food and Drug Regulations, amendment; SOR/92-164 — Unemployment Insurance Regulations, amendment; SOR/2007-104 — Rules amending the Assessor's Rules of Procedure (Miscellaneous Program); and SOR/2008-153 — Regulations Repealing the Exemption Regulations (Beef and Veal Imports), it was agreed that the files be closed.