Tax Collection Agreements and Federal Post-Secondary Education and Health Contributions Regulations, 1987 (SOR/87-218)

2 In these Regulations,

Act

Act means the Federal-Provincial Fiscal Arrangements Act; (Loi)

population of a province for a fiscal year

population of a province for a fiscal year means the population of a province for a fiscal year as determined by the Chief Statistician of Canada in accordance with section 3; (population d’une province pour un exercice)

taxation year

taxation year means a taxation year within the meaning of the Income Tax Act. (année d’imposition)