Tax Remission for Pierre Dallaire

Summary#

The Pierre Dallaire Remission Order: SI/2020-78 cancels $1,623.37 in income tax plus any related interest that was paid or payable for Pierre Dallaire’s 2015 tax year. The order was registered in the Canada Gazette on December 23, 2020 (order dated December 14, 2020).

What it does#

• Remits (cancels) $1,623.37 of tax and all relevant interest charged under Part I of the Income Tax Act for the 2015 taxation year.
• Applies only to amounts “paid or payable” by Pierre Dallaire for that year.
• Was made on the recommendation of the Minister of National Revenue and issued by Her Excellency the Governor General in Council under the Financial Administration Act.

Who's affected#

• Directly affects Pierre Dallaire — the order specifically cancels his tax amount and related interest for 2015.
• It is a one-off decision for an individual. The Gazette item does not say it creates a rule that applies to other taxpayers.

Why it matters#

• It relieves an individual of a tax debt the government judged to be unjust because of circumstances beyond his control.
• It shows the government can cancel tax amounts in special cases to prevent unfair outcomes. This can be relevant to people who wonder how exceptional tax relief gets handled, although the order does not change general tax rules.