Hyperlawhypertext legal database Quebec Family Allowances (1988) Remission Order current to 2019-06-21

SI-88-246 Quebec Family Allowances (1988) Remission Order

Current to 2019-06-21 · last amended 2006-03-22

Contents
Provision

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of Finance and the Treasury Board, pursuant to section 17* of the Financial Administration Act, to make the annexed Order respecting the remission of income taxes payable in respect of Quebec family allowances received in 1988. S.C. 1980-81-82-83, c. 170, s. 4

Short Title

s. 1

This Order may be cited as the Quebec Family Allowances (1988) Remission Order.

Interpretation

s. 2

In this Order, Act means the Income Tax Act. (Loi)

Remission

s. 3

Remission is hereby granted, to every individual who in 1988 received family allowances under the Family Allowances Act of the Province of Quebec, of an amount equal to the amount, if any, by which

s. 3(a)

the taxes, interest and penalties payable by the individual under Parts I and I.1 of the Act for the 1988 taxation year

exceed

s. 3(b)

the taxes, interest and penalties that would have been payable by the individual under Parts I and I.1 of the Act for the 1988 taxation year if no amount, in respect of family allowances in that year under the Family Allowances Act of the Province of Quebec, were included in computing the individual’s income for that year.