Survivor's Pension Benefits Remission Order

Survivor's Pension Benefits Remission Order, M.R. 123/95 The Financial Administration Act , C.C.S.M. c. F55 Regulation 123/95 Registered August 21, 1995 bilingual version (HTML) Remission of taxes, penalties and interest in respect of certain pension benefits 1 Remission is hereby granted to a taxpayer of the net total of the taxes, interest and penalties payable under The Income Tax Act (Manitoba) for the 1987 to 1995 taxation years that would, if (a) the Income Tax Act (Canada) were read without reference to sections 122.2 and 122.4 to 122.64 as they read in any of those years; and (b) the pension benefits received by the taxpayer in each of those years in respect of amounts that, because of section 63.1 of the Canada Pension Plan , were payable to the taxpayer for a month in a preceding year were received in that preceding year, not have been payable by the taxpayer for those years.