AI-assisted research summary: This order remits certain 1990 income tax liabilities for defined Canadian Armed Forces taxpayers, subject to a filing and waiver condition in section 4.
Canadian Armed Forces 1990 Income Tax Remission Order, M.R. 163/91 The Financial Administration Act , C.C.S.M. c. F55 Regulation 163/91 Registered July 22, 1991 bilingual version (HTML) Definitions 1 For the purposes of this remission order, "Act" means The Income Tax Act of Manitoba; («  Loi  ») "federal Act" means the Income Tax Act of Canada; (« loi federale ») "taxpayer" means, (a) a member of the Canadian Armed Forces who is in a unit under the operational control of the Commander, Canadian Forces Middle East or in a unit of other allied forces and is serving in the Persian Gulf theatre of operations or in transit to or from that theatre of operations during, (i) for the purposes of a registered retirement savings plan contribution, February 1991; and (ii) for other purposes, April 1991; (b) the spouse of a person described in paragraph (a); (c) a supporting person, as defined in subparagraph 63(3)⁠(d)⁠(i) or 122.2(2)⁠(b)⁠(ii) of the federal Act, of an eligible child of a person described in paragraph (a); (d) a qualified relation, as defined in subsection 122.5(1) of the federal Act, of a person described in paragraph (a); (e) a person in respect of whose eligible child a person described in paragraph (a) is a supporting person by virtue of subparagraph 63(3)⁠(d)⁠(i) or 122.2(2)⁠(b)⁠(ii) of the federal Act; or (f) a person who is the spouse, as defined in paragraph 146(1.1)⁠(b) of the federal Act of a person described in paragraph (a). (« contribuable ») Remission of Tax 2 Subject to section 4, remission is hereby granted to each taxpayer of tax in an amount equal to the amount of the taxpayer's liabilities under the Act that is in excess of the amount that the taxpayer's liabilities would be if the amount of any contribution that is made by the taxpayer to a registered retirement savings plan on or before October 31, 1991, were deducted in computing the taxpayer's income for 1990, to the extent that it would have been deductible for 1990 if it had been made on or before March 1, 1991. Remission of tax 3 Remission is hereby granted to each taxpayer of an amount of tax equal to the taxpayer's liabilities under the Act that is in excess of the amount that the taxpayer's liabilities would be if (a) there was no tax payable by the taxpayer in respect of 1990 on or before October 31, 1991; and (b) in the case of a member described in paragraph (a) of the definition "taxpayer" in section 1, no instalment of tax was payable by the member between October 1, 1990, and October 31, 1991. Condition 4 The remission granted to the taxpayer under section 2 is conditional on the taxpayer filing with the Minister of National Revenue, within a reasonable time after the taxpayer becomes aware of the taxpayer's rights hereunder, a form acceptable to the Minister of National Revenue in which the taxpayer waives the right to deduct the amount of any contribution referred to in section 2 in computing the taxpayer's income for a taxation year after 1990 as a contribution to a registered retirement savings plan and agrees to have all liabilities under the Act at any time hereafter computed in a manner consistent with the remissions granted in this Order.