A-6.002 - Tax Administration Act

Section 94.0.4 Disposition versions

2013-06-05

94.0.4. The Minister may, for a taxation year subsequent to the year 1997, remit the tax, interest and penalties paid or payable by an individual under Part I of the Taxation Act (chapter I-3) where the individual became resident in Canada in the year and the individual’s taxable income for the year, within the meaning assigned by section 1 of that Act, does not exceed the aggregate of all amounts each of which is an amount received as a social assistance payment made on the basis of a means, needs or income test that was included in computing the individual’s income for the year under section 311.1 of the Taxation Act and that was not deductible in computing the individual’s taxable income under paragraph c of section 725 of that Act.

2001, c. 51, s. 245; 2013, c. 10, s. 7.

2001-12-20

94.0.4. The Minister may, for a taxation year subsequent to the year 1997, remit the tax, interest and penalties paid or payable by an individual under Part I of the Taxation Act (chapter I‐3) and the contribution, interest and penalties paid or payable by the individual under Part VII.1 of that Act where the individual became resident in Canada in the year and the individual’s taxable income for the year, within the meaning assigned by section 1 of that Act, does not exceed the aggregate of all amounts each of which is an amount received as a social assistance payment made on the basis of a means, needs or income test that was included in computing the individual’s income for the year under section 311.1 of the Taxation Act and that was not deductible in computing the individual’s taxable income under paragraph c of section 725 of that Act.

2001, c. 51, s. 245.