Tax Remission Orders, Tax Law, Business Law, Tax Policy
Tax remission orders, although rare, serve important functions in the Canadian tax system. This paper draws from a comprehensive study of federal tax remission orders issued between 1998 and 2017. It presents general findings about remission orders in that time period, including remission order applications, their reported costs, and the number of remission orders issued. The paper identifies the five most common categories of reasons cited for granting remission orders. It then applies tax policy analysis to assess the two most frequent reasons for grating remission orders: to provide debt relief for financial hardship and/or extenuating circumstances, and to provide remedies for government errors and delays. This study also highlights concerns about the federal tax remission order system and provides recommendations for improving its fairness, transparency, and accountability.
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Samuel Singer, "Evaluating Canadian Tax Remission Orders: A Debt Relief Vehicle for Taxpayers" (2019) 42:2 Dal LJ 397.