CONSOLIDATION

Quebec Family Allowances (1989) Remission Order

SI/90-116

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Order Respecting the Remission of Income Taxes Payable in Respect of Quebec Family Allowances Received in 1989 1

Short Title

Interpretation

Remission

Current to June 20, 2022

ii

Registration SI/90-116 October 10, 1990

FINANCIAL ADMINISTRATION ACT Quebec Family Allowances (1989) Remission Order

P.C. 1990-2091

September 27, 1990

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 and the Treasury Board, pursuant to section 23 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 1989.

Current to June 20, 2022

Order Respecting the Remission of Income Taxes Payable in Respect of Quebec Family Allowances Received in 1989

Short Title 1 This Order may be cited as the Quebec Family Allowances (1989) Remission Order.

Interpretation 2 In this Order, Act means the Income Tax Act. (Loi)

Remission 3 Remission is hereby granted, to every individual who

received family allowances in 1989 under the Family Allowances Act of the Province of Quebec, of an amount equal to the amount by which (a) the taxes, interest and penalties payable by the individual under Parts I and I.1 of the Act for the 1989 taxation year

exceed (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 1989 taxation year if no amount were included in computing the individual’s income for that year in respect of family allowances received under the Family Allowances Act of the Province of Quebec.

Current to June 20, 2022

