CRA error refunded: one individual's $7,357 GST/HST bill forgiven by order-in-council
This is a personal remission order, not a tariff or surtax measure: the Governor in Council has forgiven $7,357.10 in GST/HST plus related interest owed by a single named individual, Bedford Sherrard, because CRA gave him incorrect advice. It has no bearing on product classifications, duty rates, or customs treatment for importers generally. No action is needed unless you are the named party.
Bedford Sherrard Remission Order Financial Administration Act
What happened
Under subsection 23(2) of the Financial Administration Act, the Governor in Council remitted to Bedford Sherrard $7,357.10 in GST/HST assessed for the period January 1 to December 31, 2015, plus all related interest that accrued between January 22, 2020 and March 24, 2022 (paragraphs (a) and (b)). The order states the collection of these amounts was "unjust," and the explanatory note confirms the remission was granted because of a mistake made by the Canada Revenue Agency.
Who is affected
This order names only one person, Bedford Sherrard, and relieves only his specific GST/HST liability and interest. It is not a surtax, tariff, or trade remission order and does not touch any product category, HS code, or country of origin — importers reading this for supply-chain relevance will find none.
Why the remission was granted
The explanatory note attributes the extra tax and interest to "incorrect advice on the part of Canada Revenue Agency officials." Because the error originated with CRA rather than the taxpayer, the government used its remission power to cancel the resulting tax and interest rather than require Sherrard to pay for CRA's mistake.
What importers should do
Nothing. This instrument has no application beyond the named individual and creates no new refund mechanism, exemption class, or precedent that importers of goods can rely on. If your business believes it received incorrect advice from CRA or the CBSA leading to an unjust assessment, that is a separate, case-specific remission request process — this order does not open one generally.