CONSOLIDATION

Quebec Family Allowances Income Tax Remission Order, 1992

SI/93-42

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 Tax Payable in Respect of Quebec Family Allowances for 1992 1

Short Title

Interpretation

Remission

Current to June 20, 2022

ii

Registration SI/93-42 April 7, 1993

FINANCIAL ADMINISTRATION ACT Quebec Family Allowances Income Tax Remission Order, 1992 P.C. 1993-515

March 16, 1993

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 Finance, pursuant to subsection 23(2)* of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of income tax payable in respect of Quebec family allowances for 1992.

*

S.C. 1991, c. 24, s. 7(2)

Current to June 20, 2022

Order Respecting the Remission of Income Tax Payable in Respect of Quebec Family Allowances for 1992

Short Title 1 This Order may be cited as the Quebec Family Allowances Income Tax Remission Order, 1992.

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

Remission 3 Remission of income tax is hereby granted, to every individual who received family allowances in 1992 under An Act Respecting Family Assistance Allowances of the Province of Quebec, of an amount equal to the aggregate of (a) the amount by which (i) the amount by which (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 1992 taxation year

exceeds (B) the amount, if any, deemed under subsection 120(2) 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 1992 taxation year

exceeds (ii) the excess amount that would be determined under subparagraph (i) for the 1992 taxation year if no amount were included in computing the individual’s income for that year with respect to family allowances received under An Act Respecting Family Assistance Allowances of the Province of Quebec in that year, and (b) the amount by which (i) the total of all amounts, each of which is an amount that would be deemed under subsections

Current to June 20, 2022

Quebec Family Allowances Income Tax Remission Order, 1992 Remission Section 3

122.2(1) 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 1992 taxation year, if no amount were included in computing the individual’s income for that year with respect to family allowances received under An Act Respecting Family Assistance Allowances of the Province of Quebec in that year exceeds (ii) the total of all amounts, each of which is an amount deemed under subsections 122.2(1) 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 1992 taxation year.

Current to June 20, 2022

