﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="649787" lims:id="649787" gazette-part="II" regulation-type="SI" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="649788" lims:id="649788"><InstrumentNumber>SI/96-82</InstrumentNumber><RegistrationDate><Date><YYYY>1996</YYYY><MM>9</MM><DD>18</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="649790" lims:id="649790"><XRefExternal reference-type="act" link="F-11">FINANCIAL ADMINISTRATION ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="649791" lims:id="649791">Income Tax Paid by Investors, other than Promoters Remission Order</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1996-1374</OrderNumber><Date><YYYY> 1996</YYYY><MM>8</MM><DD>28</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="649792" lims:id="649792"><Provision lims:inforce-start-date="2006-03-22" lims:fid="649793" lims:id="649793" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>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)<FootnoteRef idref="fn_SI-96-82_e_hq_6481">*</FootnoteRef> of the <XRefExternal reference-type="act" link="F-11">Financial Administration Act</XRefExternal>, hereby remits interest payable by a taxpayer, other than a promoter, in respect of any liability for a taxation year prior to the 1985 taxation year resulting from the disallowance of deductions claimed under the Overseas Credit and Guaranty Corporation limited partnerships and accepted by the taxpayer in a letter to the Chief of Appeals, Appeals Division, Ottawa Taxation Centre, in the form attached to Revenue Canada’s May 15, 1996, Offer of Settlement to Overseas Credit and Guaranty Corporation Participants and conforming to the terms of the Offer of Settlement or in any relevant Minutes of Settlement.</Text><Footnote id="fn_SI-96-82_e_hq_6481" placement="page" status="official"><Label>*</Label><Text>S.C. 1991, c. 24, s. 7(2)</Text></Footnote></Provision></Order></Regulation>