Tax Remission for Dennis Davin Dennis

Summary#

The government issued the Dennis Davin Dennis Remission Order to cancel certain tax penalties and interest for the 1997 taxation year for Dennis Davin Dennis. The Order was approved by Order in Council P.C. 2022-1148 on October 20, 2022 and published in the Canada Gazette on November 9, 2022.

What it does#

• Remits (cancels) a late-filing penalty of $844.24 charged for the 1997 taxation year.
• Remits all relevant interest on tax and penalties for that year that accrued during May 1, 1998 to December 31, 2005, and any interest accrued since January 22, 2020.
• The remission was made under the authority of the Financial Administration Act, on the recommendation of the Minister of National Revenue.

Who's affected#

• Primarily Dennis Davin Dennis, the individual named in the Order.
• The federal tax administration (the department that collects taxes and interest) is the other party affected, since amounts it could collect are cancelled.
• It is not clear from the Order whether any other people or accounts are affected.

Why it matters#

• The Order reduces the total amount that Dennis Davin Dennis has to pay by removing the penalty and certain interest.
• It shows the government can cancel tax penalties and interest when it finds collection would be unjust.
• For members of the public, it is an example of relief that can be granted when extra penalties or interest arise from circumstances beyond a taxpayer’s control.