Financial Administration Act (R.S.C., 1985, c. F-11)

Marginal note:Definitions

• 23 (1) In this section,

  other debt

  other debt means any amount owing to Her Majesty, other than a tax or penalty or an amount in respect of which subsection 24.1(2) applies; (autre dette)

  penalty

  penalty includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of Parliament for any contravention of the laws relating to the collection of the revenue, or to the management of any public work producing tolls or revenue, notwithstanding that part of such forfeiture or penalty is payable to the informer or prosecutor, or to any other person; (pénalité)

  tax

  tax includes any tax, impost, duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of Parliament. (taxes)

• Marginal note:Remission of taxes and penalties

  (2) The Governor in Council may, on the recommendation of the appropriate Minister, remit any tax or penalty, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the tax or the enforcement of the penalty is unreasonable or unjust or that it is otherwise in the public interest to remit the tax or penalty.

• Marginal note:Remission of other debts

  (2.1) The Governor in Council may, on the recommendation of the Treasury Board, remit any other debt, including any interest paid or payable thereon, where the Governor in Council considers that the collection of the other debt is unreasonable or unjust or that it is otherwise in the public interest to remit the other debt.

• Marginal note:Remission may be partial, etc.

  (3) A remission pursuant to this section may be total or partial or conditional or unconditional and may be granted

  • (a) before, after or pending any suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

  • (b) before or after any payment of the tax, penalty or other debt has been made or enforced by process or execution; and

  • (c) with respect to a tax or other debt, in any particular case or class of cases and before the liability therefor arises.

• Marginal note:Form of remission

  (4) A remission pursuant to this section may be granted

  • (a) by forbearing to institute a suit or proceeding for the recovery of the tax, penalty or other debt in respect of which the remission is granted;

  • (b) by delaying, staying or discontinuing any suit or proceeding already instituted;

  • (c) by forbearing to enforce, staying or abandoning any execution or process on any judgment;

  • (d) by the entry of satisfaction on any judgment; or

  • (e) by repaying any sum of money paid to or recovered by the Receiver General for the tax, penalty or other debt.

• Marginal note:Conditional remission

  (5) Where a remission is granted pursuant to this section subject to a condition and the condition is not fulfilled, the tax, penalty or other debt may be enforced, or all proceedings may be had, as if there had been no remission.

• Marginal note:Effect of remission

  (6) A conditional remission, on fulfilment of the condition, and an unconditional remission have effect as if the remission were made after the tax, penalty or other debt in respect of which it was granted had been sued for and recovered.

• Marginal note:Customs and excise

  (7) No tax paid to Her Majesty on any goods shall be remitted by reason only that, after the payment of the tax and after release from the control of customs or excise officers, the goods were lost or destroyed.

• Marginal note:Effect of remission

  (8) Where a penalty imposed by any law relating to the revenue has been wholly and unconditionally remitted pursuant to this section, the remission has the effect of a pardon for the offence for which the penalty was incurred, and thereafter the offence has no legal effect prejudicial to the person to whom the remission was granted.