Orders in Council Database

Under the authority of section 19 of the Financial Administration Act, the Lieutenant Governor in Council hereby remits Newfoundland and Labrador personal income tax to those individuals who purchased non-existent service under the Memorial University Pensions Act, provided that:

i) the amount of the remission is equal to the amount of tax that would not have been payable if the contributions for non-existent service had been deductible under the Federal Income Tax Act;

ii) the contributions for non-existent service were made pursuant to an agreement entered into prior to 1990;

iii) the contributions were made in accordance with the pension plan as registered;

iv) the contributions have not been deducted from income tax for prior years; and,

v) the person is eligible for, or has received, the federal remission respecting this issue.