Federal-Provincial Fiscal Arrangements Act (R.S.C., 1985, c. F-8)

Act current to 2017-10-13 and last amended on 2016-06-22. Previous Versions

Federal-Provincial Fiscal Arrangements Act

R.S.C., 1985, c. F-8

An Act to provide for the making of certain fiscal contributions to provinces

Short Title

Marginal note:Short title

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

  • R.S., 1985, c. F-8, s. 1;
  • 1995, c. 17, s. 45.

Interpretation

Marginal note:Definitions
  •  (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; (gouvernement autochtone)

    administration agreement

    accord d’application

    administration agreement means

    • (a) an agreement between the Government of Canada and the government of a province or an aboriginal government under which

      • (i) 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

      • (ii) 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, or

    • (b) an agreement between the Government of Canada and the government of a province under which the government of the province will administer and enforce a First Nation law 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; (accord d’application)

    First Nation law

    texte législatif autochtone

    First Nation law has the meaning assigned by subsection 11(1) or 12(1) of the First Nations Goods and Services Tax Act; (texte législatif autochtone)

    fiscal year

    exercice

    fiscal year means the period beginning on April 1 in one year and ending on March 31 in the next year; (exercice)

    former Act

    ancienne loi

    former Act means the Federal-Provincial Fiscal Arrangements Act, 1972, chapter 8 of the Statutes of Canada, 1972; (ancienne loi)

    Minister

    ministre

    Minister means the Minister of Finance; (ministre)

    prescribed

    prescrit

    prescribed means prescribed by regulations made by the Governor in Council pursuant to section 40; (prescrit)

    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; (accord d’harmonisation de la taxe de vente)

    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. (accord de perception fiscale)

  • Marginal note: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.

  • R.S., 1985, c. F-8, s. 2;
  • R.S., 1985, c. 11 (3rd Supp.), s. 1;
  • 1992, c. 10, s. 1;
  • 1993, c. 28, s. 78;
  • 1995, c. 17, s. 46;
  • 1996, c. 18, s. 48;
  • 1997, c. 10, s. 261;
  • 1998, c. 21, s. 76;
  • 1999, c. 26, ss. 2, 12;
  • 2002, c. 7, s. 170;
  • 2007, c. 29, s. 61;
  • 2013, c. 34, s. 417.

PART IFiscal Equalization Payments

Fiscal Equalization Payments to Provinces

Marginal note:Fiscal equalization payment

 Subject to the other provisions of this Act, there may be paid to a province a fiscal equalization payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2007 and ending on March 31, 2019.

  • R.S., 1985, c. F-8, s. 3;
  • R.S., 1985, c. 11 (3rd Supp.), s. 2;
  • 1992, c. 10, s. 2;
  • 1994, c. 2, s. 1;
  • 1999, c. 11, s. 1;
  • 2004, c. 4, s. 1, c. 22, s. 2;
  • 2005, c. 7, s. 1;
  • 2006, c. 4, s. 182;
  • 2007, c. 29, s. 62;
  • 2013, c. 33, s. 110.

 [Repealed, 2013, c. 33, s. 110]

 [Repealed, 2013, c. 33, s. 110]

Marginal note:Additional fiscal equalization payment
  •  (1) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2010 equal to,

    • (a) for Nova Scotia, $250,405,000;

    • (b) for New Brunswick, $80,300,000;

    • (c) for Manitoba, $175,494,000; and

    • (d) for Prince Edward Island, $3,304,000.

  • Marginal note:Additional fiscal equalization payment — 2011-2012 fiscal year

    (2) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2011 equal to,

    • (a) for Quebec, $368,932,000;

    • (b) for Nova Scotia, $157,591,000;

    • (c) for New Brunswick, $149,776,000; and

    • (d) for Manitoba, $275,808,000.

  • Marginal note:Additional fiscal equalization payment — 2012-2013 fiscal year

    (3) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2012 equal to,

    • (a) for Quebec, $362,127,000;

    • (b) for Nova Scotia, $13,471,000;

    • (c) for New Brunswick, $102,767,000; and

    • (d) for Manitoba, $201,295,000.

  • Marginal note:Additional fiscal equalization payment — 2013-2014 fiscal year

    (4) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2013 equal to,

    • (a) for New Brunswick, $48,891,000; and

    • (b) for Manitoba, $6,915,000.

  • 2010, c. 12, s. 1646;
  • 2011, c. 15, s. 27;
  • 2012, c. 19, s. 390;
  • 2013, c. 33, s. 111.
 
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