Hyperlawhypertext legal database Quebec Family Allowances Income Tax Remission Order, 1991 current to 2019-06-21

SI-91-153 Quebec Family Allowances Income Tax Remission Order, 1991

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

Contents
Provision

His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of Finance, pursuant to subsection 23(2)* of the Financial Administration Act, to make the annexed Order respecting the remission of income taxes payable in respect of Quebec family allowances for 1990 and 1991. S.C. 1991, c. 24, s. 7(2)

Short Title

s. 1

This Order may be cited as the Quebec Family Allowances Income Tax Remission Order, 1991.

Interpretation

s. 2

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

Remission

s. 3

Remission of income tax is hereby granted, to every individual who received family allowances in 1990 or who receives family allowances in 1991 under the Act respecting family assistance allowances of the Province of Quebec, of an amount equal to the aggregate of

s. 3(a)

the amount by which

s. 3(a)(i)

the amount by which exceeds

s. 3(a)(i)(A)

the total amount of taxes, interest and penalties payable by the individual under Parts I, I.1 and I.2 of the Act for the 1990 or 1991 taxation year,

s. 3(a)(i)(B)

the amount, if any, deemed under subsection 120(2) of the Act to have been paid on account of the individual’s tax under Part I of the Act for the 1990 or 1991 taxation year,

exceeds

s. 3(a)(ii)

the excess amount that would have been determined under subparagraph (a)(i) for the 1990 or 1991 taxation year, if no amount were included in computing the individual’s income for that year with respect to family allowances received under the Act respecting family assistance allowances of the Province of Quebec in that year, and

s. 3(b)

the amount by which

s. 3(b)(i)

the total of all amounts each of which is an amount that would have been deemed under subsection 122.2(1), 122.4(3) or 122.5(3) of the Act to have been paid by the individual on account of the individual’s tax under Part I of the Act for the 1990 or 1991 taxation year, if no amount were included in computing the individual’s income for that year with respect to family allowances received under the Act respecting family assistance allowances of the Province of Quebec in that year

exceeds

s. 3(b)(ii)

the total of all amounts each of which is an amount deemed under subsection 122.2(1), 122.4(3) or 122.5(3) of the Act to have been paid by the individual on account of the individual’s tax under Part I of the Act for the 1990 or 1991 taxation year.