Smart Net Systems Tax Remission

Summary#

This is an order that cancels $13,472.21 in goods and services tax / harmonized sales tax (GST/HST) that Smart Net Systems Ltd. failed to collect for the period February 1, 2010 to April 30, 2011. The remission was recommended by the Minister of National Revenue, approved by the Governor General in Council on February 3, 2020, and published in the Canada Gazette on February 19, 2020 because of incorrect action by the Canada Revenue Agency.

What it does#

• Remits (forgives) $13,472.21 of tax that Smart Net Systems Ltd. was required to pay under Part IX of the Excise Tax Act for the period February 1, 2010 to April 30, 2011.
• States the remission was granted because of an incorrect action by the Canada Revenue Agency.
• Is issued as an order under the Financial Administration Act.

Who's affected#

• Smart Net Systems Ltd. is the direct beneficiary; the order cancels the company's specific GST/HST liability for the dates listed.
• The Canada Revenue Agency and the Minister of National Revenue are the government parties involved in making and recommending the remission.
• This appears to be a single, case‑specific administrative decision. It does not name other businesses or groups as affected.

Why it matters#

• The company named is relieved of a tax bill of $13,472.21, so it no longer owes that amount for the 2010–2011 period.
• It shows the government can cancel tax debts when a tax administration error is found.
• The order is a narrow, one‑off action. It does not change the tax rules for other taxpayers.