Marginal note:Short title

1. This Act may be cited as the Federal-Provincial Fiscal Arrangements Act.

Marginal note:Definitions

• 2. (1) In this Act,

  “aboriginal government”

  « gouvernement autochtone »

  “aboriginal government” means an Indian, an Inuit or a Métis government or the “council of the band”, as defined in subsection 2(1) of the Indian Act;

  “administration agreement”

  « accord d’application »

  “administration agreement” means an agreement between the Government of Canada and the government of a province or an aboriginal government under which

  • (a) the Government of Canada will administer and enforce an Act of the legislature of the province, or legislation made by an aboriginal government, that imposes a tax and will make payments to the province or the aboriginal government in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or

  • (b) the government of the province will administer and enforce an Act of Parliament that imposes a tax and will make payments to the Government of Canada in respect of the taxes collected, in accordance with the terms and conditions of the agreement;

  “fiscal year”

  « exercice »

  “fiscal year” means the period beginning on April 1 in one year and ending on March 31 in the next year;

  “former Act”

  « ancienne loi »

  “former Act” means the Federal-Provincial Fiscal Arrangements Act, 1972, chapter 8 of the Statutes of Canada, 1972;

  “Minister”

  « ministre »

  “Minister” means the Minister of Finance;

  “prescribed”

  « prescrit »

  “prescribed” means prescribed by regulations made by the Governor in Council pursuant to section 40;

  “sales tax harmonization agreement”

  « accord d’harmonisation de la taxe de vente »

  “sales tax harmonization agreement” means an agreement or arrangement entered into by the Minister on behalf of the Government of Canada and authorized, or ratified and confirmed, under Part III.1 including any amendments or variations to the agreement or arrangement that are authorized, or ratified and confirmed, under that Part;

  “tax collection agreement”

  « accord de perception fiscale »

  “tax collection agreement” means an agreement between the Government of Canada and the government of a province pursuant to which the Government of Canada will collect, on behalf of the province, taxes that the province imposes on the incomes of individuals or corporations, or both, and will make payments to the province in respect of the taxes so collected in accordance with the terms and conditions of the agreement.

• Definition of “province”

  (2) In Parts I, I.1 and II, “province” does not include Yukon, the Northwest Territories or Nunavut.

• Marginal note:Determination of population

  (3) For the purposes of this Act, the population of a province, or, before April 1, 1999, of the part of the Northwest Territories that became Nunavut or the part that remained as the Northwest Territories, for a fiscal year is the population of the province or the part for that fiscal year as determined by the Chief Statistician of Canada in the prescribed manner.

• Marginal note:Determination of gross domestic product

  (3.1) For the purposes of this Act, the gross domestic product of Canada for a calendar year is the gross domestic product of Canada for the year as determined by the Chief Statistician of Canada in prescribed manner.

• Marginal note:References to “Act”

  (4) In the definition “administration agreement” in subsection (1) and in Part III, a reference to an Act shall be read as a reference to an Act or a part thereof.