Evaluating Canadian Tax Remission Orders - A Debt Relief Vehicle for Taxpayers

43:2 Dalhousie Law Journal, Forthcoming

30 Pages Posted: 2 Nov 2019 Last revised: 4 Nov 2019

See all articles by Samuel Singer

Samuel Singer

Faculty of Law, University of Ottawa

Date Written: May 1, 2019

Abstract

Tax remission orders, although rare, serve important functions in the Canadian tax system. This paper draws from a comprehensive study of federal tax remission orders issued between 1998 and 2017. It presents general findings about remission orders in that time period, including remission order applications, their reported costs, and the number of remission orders issued. This paper identifies the five most common categories of reasons cited for granting remission orders. It then applies tax policy analysis to assess the two most frequent reasons for granting remission orders: to provide debt relief for financial hardship and/or extenuating circumstances, and to provide remedies for government errors and delays. This study also highlights concerns about the federal tax remission order system, and provides recommendations for improving its fairness, transparency, and accountability.

Keywords: Canadian Tax, Taxpayer Remedies, Remission Orders, Taxpayer Relief, Tax Debt

JEL Classification: H20, H24, H25

Suggested Citation

Singer, Samuel, Evaluating Canadian Tax Remission Orders - A Debt Relief Vehicle for Taxpayers (May 1, 2019). 43:2 Dalhousie Law Journal, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3474351

Samuel Singer (Contact Author)

Faculty of Law, University of Ottawa ( email )

Ottawa, Ontario
Canada

HOME PAGE: http://https://commonlaw.uottawa.ca/en/people/singer-samuel

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