﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="641813" lims:id="641813" gazette-part="II" regulation-type="SI" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="641814" lims:id="641814"><InstrumentNumber>SI/88-246</InstrumentNumber><RegistrationDate><Date><YYYY>1988</YYYY><MM>12</MM><DD>21</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="641816" lims:id="641816"><XRefExternal reference-type="act" link="F-11">FINANCIAL ADMINISTRATION ACT</XRefExternal></EnablingAuthority><ShortTitle lims:inforce-start-date="2006-03-22" lims:fid="641817" lims:id="641817">Quebec Family Allowances (1988) Remission Order</ShortTitle><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="641818" lims:id="641818">Order Respecting the Remission of Income Taxes Payable in Respect of Quebec Family Allowances Received in 1988</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1988-2744</OrderNumber><Date><YYYY>1988</YYYY><MM>12</MM><DD>9</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="641819" lims:id="641819"><Provision lims:inforce-start-date="2006-03-22" lims:fid="641820" lims:id="641820" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of Finance and the Treasury Board, pursuant to section 17<FootnoteRef idref="footnote_e">*</FootnoteRef> of the <XRefExternal reference-type="act" link="F-11">Financial Administration Act</XRefExternal>, to make the annexed <XRefExternal reference-type="regulation" link="SI-88-246">Order respecting the remission of income taxes payable in respect of Quebec family allowances received in 1988</XRefExternal>.</Text><Footnote id="footnote_e" placement="page"><Label>*</Label><Text>S.C. 1980-81-82-83, c. 170, s. 4</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2006-03-22" lims:fid="641821" lims:id="641821"><Heading lims:inforce-start-date="2006-03-22" lims:fid="641822" lims:id="641822" level="1"><TitleText>Short Title</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="641823" lims:id="641823"><Label>1</Label><Text>This Order may be cited as the <XRefExternal reference-type="regulation" link="SI-88-246">Quebec Family Allowances (1988) Remission Order</XRefExternal>.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="641824" lims:id="641824" level="1"><TitleText>Interpretation</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="641825" lims:id="641825"><Label>2</Label><Text>In this Order, <DefinedTermEn>Act</DefinedTermEn> means the <XRefExternal reference-type="act" link="I-3.3">Income Tax Act</XRefExternal>. (<Emphasis style="italic">Loi</Emphasis>)</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="641826" lims:id="641826" level="1"><TitleText>Remission</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="641827" lims:id="641827"><Label>3</Label><Text>Remission is hereby granted, to every individual who in 1988 received family allowances under the <XRefExternal reference-type="act">Family Allowances Act</XRefExternal> of the Province of Quebec, of an amount equal to the amount, if any, by which</Text><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="641828" lims:id="641828"><Label>(a)</Label><Text>the taxes, interest and penalties payable by the individual under Parts I and I.1 of the Act for the 1988 taxation year</Text></Paragraph><ContinuedSectionSubsection lims:inforce-start-date="2006-03-22" lims:fid="641829" lims:id="641829"><Text>exceed</Text></ContinuedSectionSubsection><Paragraph lims:inforce-start-date="2006-03-22" lims:fid="641830" lims:id="641830"><Label>(b)</Label><Text>the taxes, interest and penalties that would have been payable by the individual under Parts I and I.1 of the Act for the 1988 taxation year if no amount, in respect of family allowances in that year under the <XRefExternal reference-type="act">Family Allowances Act</XRefExternal> of the Province of Quebec, were included in computing the individual’s income for that year.</Text></Paragraph></Section></Body></Regulation>