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

Act current to 2017-09-27 and last amended on 2016-06-22. Previous Versions

PART VIIProvincial Taxes and Fees

Interpretation and Amendments to Schedules

Marginal note:Definitions
  •  (1) In this Part,

    participating province

    province signataire

    participating province means a province in respect of which there is in force a reciprocal taxation agreement entered into with the government of that province; (province signataire)

    provincial tax or fee

    taxe ou droit provincial

    provincial tax or fee means

    • (a) any tax of general application payable on a value, price or quantity basis by the purchaser, lessee, user or consumer of tangible personal property or services subject to the tax in respect of the sale, rental, consumption or use of the property or services, except to the extent that the tax is payable in respect of property or services acquired for resale, lease or sub-lease,

    • (b) any fee of general application payable by the owner, user or lessee of any vehicle or item of mobile equipment drawn, propelled or driven by any kind of power in respect of the registration of the vehicle or item or the licensing or certification thereof or in respect of the transfer or renewal of any registration permit, licence or certificate issued for the use of the vehicle or item, and

    • (c) any tax of a like nature to a tax described in paragraph (a) or any fee of a like nature to a fee described in paragraph (b) that is from time to time prescribed; (taxe ou droit provincial)

    reciprocal taxation agreement

    accord de réciprocité fiscale

    reciprocal taxation agreement means an agreement referred to in section 32. (accord de réciprocité fiscale)

  • Marginal note:Amendments to Schedule I

    (2) On consultation and agreement with the government of each participating province, the Governor in Council may, by order, amend Schedule I

    • (a) by adding thereto the name of any corporation owned by Her Majesty in right of Canada; or

    • (b) by deleting therefrom the name of any corporation.

  • Marginal note:Deemed amendment to Schedule I

    (2.1) Where a corporation is added or deemed to be added to Part I or II of Schedule III to the Financial Administration Act, the corporation shall be deemed to be added to Schedule I, and when that corporation is deleted from Part I or II of Schedule III to the Financial Administration Act, the corporation shall be deemed to be deleted from Schedule I.

  • Marginal note:Amendments to Schedule I

    (2.2) The Governor in Council may, by order, amend Schedule I

    • (a) by adding thereto the name of any port authority established under the Canada Marine Act; or

    • (b) by deleting therefrom the name of any port authority.

  • Marginal note:Amendments to Schedule II

    (3) The Governor in Council may, by order, amend Schedule II

    • (a) by adding thereto the name of any corporation owned by Her Majesty in right of Canada; or

    • (b) by deleting therefrom the name of any corporation.

  • R.S., 1985, c. F-8, s. 31;
  • R.S., 1985, c. 11 (3rd Supp.), s. 11;
  • 1998, c. 10, s. 168.

Reciprocal Taxation Agreements

Marginal note:Reciprocal taxation agreements

 Notwithstanding any other Act, the Minister may enter into reciprocal taxation agreements with the government of any province, providing, without restricting the generality of the foregoing, for all or any of the following matters, namely

  • (a) for the payment by Her Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of that province that would be payable by Her Majesty in right of Canada if that law were applicable thereto;

  • (b) for the payment by Her Majesty in right of that province of any tax or fee imposed or levied under the Excise Tax Act that is payable by Her Majesty in right of that province and the waiver of the right to a payment in respect of that tax or fee provided in section 68.14 or 68.19 of that Act;

  • (c) for the payment by Her Majesty in right of Canada to that province or the assignees of that province of amounts determined under the agreement in respect of amounts paid by Her Majesty in right of that province and amounts paid by persons identified in the agreement as or on account of any tax imposed under the Excise Tax Act;

  • (d) for the payment by Her Majesty in right of Canada of interest on any amounts equal to any provincial tax or fee imposed or levied under a law of the province that would be collected by Her Majesty in right of Canada if that law were applicable to Her Majesty in right of Canada where those amounts have not been remitted or paid to the province at the rate and in the manner and at the time provided for in the applicable law of the province; and

  • (e) for the collection and the remittance by Her Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of the province that would be collected pursuant to that law by Her Majesty in right of Canada if that law were applicable to Her Majesty in right of Canada.

  • R.S., 1985, c. F-8, s. 32;
  • R.S., 1985, c. 7 (2nd Supp.), s. 74, c. 11 (3rd Supp.), s. 12;
  • 1997, c. 10, s. 263.
Marginal note:Payment out of Consolidated Revenue Fund

 The amounts authorized to be paid by Her Majesty in right of Canada under a reciprocal taxation agreement may be paid out of the Consolidated Revenue Fund at such times and in such manner as may be prescribed.

  • 1976-77, c. 10, s. 36.

Payment in Respect of Provincial Taxes and Fees by Crown Corporations

Marginal note:Payments in respect of provincial tax or fee imposed by participating province

 Where, in respect of any transaction, matter or thing, a provincial tax or fee is imposed or levied under a law of a participating province and the provincial tax or fee would be payable by a corporation included in Schedule I if that law were applicable to the corporation, the corporation shall, in respect of any such transaction, matter or thing, pay the provincial tax or fee so imposed or levied as and when it would be required to do so if that law were applicable to it.

  • R.S., 1985, c. F-8, s. 34;
  • 2007, c. 29, s. 55.
Marginal note:Settlement of disputes
  •  (1) Where a dispute involving a corporation named in Schedule I arises as to whether, or the extent to which, any tax or fee imposed or levied under a law of a participating province is a provincial tax or fee, or as to the amount payable in respect of a provincial tax or fee, the dispute may be settled by an action, suit or other proceeding brought or taken by or against the corporation in the name of the corporation in any court that would have jurisdiction if the corporation were not a corporation owned by Her Majesty in right of Canada.

  • Marginal note:Practice and procedure

    (2) Subject to subsection (3), the rules of practice and procedure of the court in which an action, suit or other proceeding is brought or taken pursuant to this section apply in that action, suit or other proceeding.

  • Marginal note:Payment of judgment

    (3) No execution shall issue on a judgment against a corporation named in Schedule I given in any action, suit or other proceeding brought or taken pursuant to this section, but any money awarded by the judgment shall be paid forthwith out of any funds administered by the corporation.

  • 1976-77, c. 10, s. 38.
Marginal note:Payments in respect of provincial tax or fee imposed by non-participating province

 Where, in respect of any transaction, matter or thing, a provincial tax or fee is imposed or levied under a law of a province that is not a participating province and the provincial tax or fee would be payable by a corporation named in Schedule II if that law were applicable to the corporation, the corporation shall, in respect of any such transaction, matter or thing, pay the provincial tax or fee so imposed or levied as and when it would be required to do so if that law were applicable to it.

  • 1976-77, c. 10, s. 39.
Marginal note:Determination by Governor in Council in case of doubt

 Where, in the opinion of the Governor in Council, a doubt exists as to whether, or the extent to which, any tax or fee imposed or levied under a law of a province that is not a participating province is a provincial tax or fee within the meaning of paragraph (a) or (b) of the definition of that term in subsection 31(1), the Governor in Council may determine whether, or the extent to which, as the case may be, the tax or fee shall be deemed for the purposes of this Part to be a provincial tax or fee.

  • 1976-77, c. 10, s. 40.

General

Marginal note:Liability of Crown not affected

 Nothing in this Part or in any reciprocal taxation agreement shall be construed as limiting or otherwise affecting the liability of Her Majesty in right of Canada or of any corporation named in Schedule I or II to pay any tax or fee that Her Majesty in right of Canada or the corporation is otherwise liable to pay or that they would, but for this Part, be liable to pay.

  • 1976-77, c. 10, s. 41.
 
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