5.1 (1) In this section, “other debt” means an amount owing to Her Majesty in right of Ontario other than a tax, fee, penalty or recoverable grant; (“autre dette”) “penalty” includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of the Legislature for any contravention of the laws relating to the collection of revenue or to the management of any Government property, within the meaning of the Ministry of Infrastructure Act, 2011, producing tolls or revenue, even if part of the forfeiture or penalty is payable to another person; (“pénalité”) “recoverable grant” means a grant, an amount in excess of a grant, an increment, an amount in excess of an increment, a monthly benefit, an amount in excess of a monthly benefit, a tax credit and interest that is required to be paid or repaid by the recipient to Her Majesty under any Act; (“allocation recouvrable”) “tax” includes any tax, interest, impost or toll payable to Her Majesty in right of Ontario, imposed or authorized to be imposed by any Act of the Legislature. (“taxes”)  2009, c. 34, Sched. J, s. 5; 2015, c. 38, Sched. 7, s. 48. Authority to remit (2) Despite any other Act, the Lieutenant Governor in Council, on the recommendation of the Minister of Finance, may remit any tax, fee, penalty, recoverable grant or other debt if the Lieutenant Governor in Council considers it to be in the public interest to do so.  2009, c. 34, Sched. J, s. 5. Same (3) Despite any other Act, the Minister of Finance may remit any tax, fee or penalty that is $10,000 or less if the Minister considers it to be in the public interest to do so.  2009, c. 34, Sched. J, s. 5. Same (4) A remission under this section may be total or partial, conditional or unconditional, and may be granted, (a) before, after or pending any suit or proceeding for the recovery of the tax, fee, penalty, recoverable grant or other debt in respect of which it is granted; (b) before or after any payment of it has been made or enforced by process or execution; or (c) in any particular case or a class of cases and before the liability to pay it or repay it arises.  2009, c. 34, Sched. J, s. 5. Form of remission (5) A remission under this section may be granted, (a) by forbearing to institute a suit or proceeding for the payment of the tax, fee, penalty or other debt, or for the repayment of the recoverable grant, in respect of which the remission is granted; (b) by delaying, staying or discontinuing any suit or proceeding already instituted; (c) by forbearing to enforce any judgment or by staying or abandoning any execution or process upon any judgment; (d) by the entry of satisfaction upon any judgment; or (e) by repaying an amount of money paid to or recovered by the Minister for the tax, fee, penalty, recoverable grant or other debt.  2009, c. 34, Sched. J, s. 5. Conditional remission (6) If a remission is granted under this section subject to a condition and the condition is not performed, the tax, fee, penalty, recoverable grant or other debt that is remitted or to be remitted may be collected and all proceedings may be had as if there had been no remission.  2009, c. 34, Sched. J, s. 5. Effect of conditional remission (7) A conditional remission, upon performance of the condition, and an unconditional remission have effect as if the remission was made after the tax, fee, penalty, recoverable grant or other debt in respect of which it was granted had been sued for and recovered.  2009, c. 34, Sched. J, s. 5. Payments (8) Remissions granted under this or any other Act may be paid out of the Consolidated Revenue Fund.  2009, c. 34, Sched. J, s. 5. Report (9) Each remission of $1,000 or more that is granted under this section shall be reported to the Legislature in the Public Accounts.  2009, c. 34, Sched. J, s. 5. Remission has effect of pardon (10) If a penalty imposed by any law relating to revenue has been wholly and unconditionally remitted under this section, the remission has the effect of a pardon for the offence for which the penalty was imposed and afterwards the offence has no legal effect prejudicial to the person to whom the remission is granted.  2009, c. 34, Sched. J, s. 5. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 5 - 15/12/2009 2015, c. 38, Sched. 7, s. 48 - 10/12/2016 Payment or credit re Excise Tax Act (Canada)