AI-assisted research summary: This order grants a remission to certain taxpayers for specified overpayments, if they meet the listed conditions.
Statute-Barred Refunds of Income Tax Remission Order, M.R. 200/92 The Financial Administration Act , C.C.S.M. c. F55 Regulation 200/92 Registered November 3, 1992 bilingual version (HTML) Definitions 1 In this order, "Act" means The Income Tax Act (Manitoba); («  Loi ») "federal Act" means the Income Tax Act (Canada); (« loi fédérale ») "minister" means the Minister of National Revenue for Canada; (« ministre ») "overpayment" has the same meaning as in subsection 164(7) of the federal Act, as it applies by virtue of subsection 28.1(2) of the Act; (« paiement en trop ») "taxpayer" means a taxpayer who is an individual (other than a trust), or a testamentary trust. (« contribuable ») Remission 2 Subject to section 3, remission is hereby granted to a taxpayer of the amount by which (a) the amount of any overpayment of the taxpayer for the 1980 to 1984 taxation years that could have been refunded to that taxpayer if any period of limitation for reassessment or refund under the Act had not expired; exceeds (b) the amount of any tax payable under the Act for the 1980 to 1989 taxation years for which that taxpayer could have been reassessed if any period of limitation for reassessment under the Act had not expired. Conditions 3 The remission granted to a taxpayer under section 2 in respect of an overpayment is on condition that (a) the taxpayer makes a written request for a refund of the overpayment to the minister before 1993; (b) the taxpayer establishes to the satisfaction of the minister that there is an overpayment; (c) the taxpayer has filed with the minister each return of income under Part I of the federal Act that is required to be filed by the taxpayer, where the request for the refund is made before May 1992, for each of the 1980 to 1990 taxation years and, in any other case, for each of the 1980 to 1991 taxation years; and (d) the requirements set out in Information Circular No. 92-3 entitled Guidelines for Refunds Beyond the Normal Three Year Period , published under the authority of the minister, are met.