Tax Remission for Moise Lafond

Summary#

Moise Lafond Remission Order: SI/2022-28 is a federal order published May 25, 2022 that cancels certain income tax amounts owed by Moise Lafond. The government remitted seven specific amounts for the 2000–2006 taxation years because collecting them was found to be unjust.

What it does#

• Remits (forgives) income tax amounts paid or payable by Moise Lafond under Part I of the Income Tax Act for each year listed.
• The amounts remitted are:
  • 2000: $8,008
  • 2001: $8,296
  • 2002: $8,145
  • 2003: $8,576
  • 2004: $7,595
  • 2005: $8,260
  • 2006: $8,808
• The order says these amounts represent additional tax Mr. Lafond incurred because of circumstances outside his control, and that collecting them produced an inequitable result.

Who's affected#

• Directly: Moise Lafond — the remission applies only to him for the listed years.
• Indirectly: the federal government (as the party that stops pursuing or repays these amounts).
• This order does not change general tax rules for other taxpayers.

Why it matters#

• For Mr. Lafond, it reduces or cancels a total of those seven year-by-year tax charges, correcting what the government calls an unfair situation.
• It shows the government can use remission powers to fix individual cases where collecting a tax would be unjust.
• For most people, this is a specific administrative remedy and not a change to tax law or policy.