Advanced Search

• 6 (1) With respect to

  • (a) the program referred to in section 20 of the Act as that section read on March 31, 1996, the Secretary of State, and

  • (b) the programs referred to in sections 22 and 23 of the Act as those sections read on March 31, 1996, the Minister of National Health and Welfare,

  [...]

• [...]

• (5) The population of a province for a fiscal year shall be

  • (a) for the purposes of subsection (4), the population of that province on the first day of June of that fiscal year, as estimated by the Chief Statistician of Canada using the most recent information that has been officially obtained by or that is available to Statistics Canada within the period of 30 months immediately following the end of that fiscal year; and

  • (b) for the purposes of subsections (2) and (3), the population as estimated by the Minister on the basis of population statistics made available to the Minister by the Chief Statistician of Canada.

• (5.1) Notwithstanding subsection (5), the population of a province for the fiscal year beginning on April 1, 1990 shall be the population of that province on June 1, 1990, as estimated by the Chief Statistician of Canada based on

  [...]

• (6) Subject to subsection (7), the Chief Statistician of Canada shall, immediately following the thirtieth month after the end of a fiscal year, prepare and submit to the Minister a certificate that sets out the population of each province, for the fiscal year and each fiscal year that precedes that fiscal year since April 1, 1972, as estimated in accordance with paragraph (5)(a).

• (7) The Chief Statistician of Canada shall, in respect of the fiscal year beginning on April 1, 1990, prepare and submit to the Minister, immediately following February 28, 1994, a certificate that sets out the population of each province for that fiscal year and the four immediately preceding fiscal years, as estimated in accordance with subsection (5.1).

[...]

• 7 (1) Payments authorized under section 28 of the Act, as that section read on March 31, 1996, in respect of the established programs, shall be made at the times and in the manner provided for in section 6.

• (2) Payments authorized under section 28 of the Act, as that section read on March 31, 1996, to be made to a province in respect of a special welfare program shall be made as follows:

  • [...]

  • (b) where, during a fiscal year in respect of which a payment is being made pursuant to paragraph (a) to the province, it is determined by the Minister, as a result of having received more accurate information for estimating the amount payable, that the estimated amount referred to in that paragraph should be revised, the Minister shall make a new estimate of the amount in accordance with that information and the remaining monthly instalments payable in respect of that year shall be adjusted in accordance with the new estimate.

• (3) Where, after the end of each fiscal year, the Minister is satisfied that all the relevant information for determining the actual amount payable to a province in respect of a special welfare program has been received, the Minister shall make a final determination of the aggregate amount

  • (a) that is payable to the province in respect of that year under subsection 28(2) of the Act, as that section read on March 31, 1996, or

  • (b) that may be recovered from the province in accordance with subsection 28(4) of the Act, as that section read on March 31, 1996,

  [...]

[...]

• 5 (1) For the purposes of clause 16(1)(b)(ii)(A) of the Act, the relevant revenue bases for a province for a fiscal year shall be determined as follows:

  • (a) with respect to personal income taxes, by aggregating

    • (i) 75 per cent of the assessed federal individual income tax applicable to the province for the taxation year ending in the fiscal year, as determined by the Minister of National Revenue, and

    • (ii) 25 per cent of the assessed federal individual income tax applicable to the province for the taxation year beginning in the fiscal year, as determined by the Minister of National Revenue; and

  • (b) with respect to corporation income taxes, by aggregating

    • (i) 75 per cent of the aggregate for all corporations having a taxation year ending in the calendar year that ends in the fiscal year of the corporation taxable income earned in the taxation year in the province, as determined by the Minister of National Revenue pursuant to paragraph 124(4)(a) of the Income Tax Act, and

    • (ii) 25 per cent of the aggregate for all corporations having a taxation year ending in the calendar year that begins in the fiscal year of the corporation taxable income earned in the taxation year in the province, as determined by the Minister of National Revenue pursuant to paragraph 124(4)(a) of the Income Tax Act.

• (2) For the purposes of clause 16(1)(b)(ii)(B) of the Act, the amount of the equalization payment that would be paid, as referred to in subparagraph 16(1)(b)(ii) of the Act, shall be adjusted in the following manner:

  [...]

[...]

10 Where, as a result of additional information received from the Minister of National Revenue, the Minister determines that an overpayment or an underpayment has been made under section 12.1 of the Act to a province in respect of a fiscal year, the Minister shall

• (a) in the case of an overpayment, recover from the province, as a debt due to Her Majesty in right of Canada, an amount equal to the overpayment from any moneys that become payable to the province under the Act or any other Act of Parliament for that or any other fiscal year; and

[...]

• [...]

• (2) The Minister of National Revenue may, with respect to the fiscal year beginning on April 1, 1987, furnish the Minister with the statement required under subsection (1) at the same time as the Minister of National Revenue furnishes the Minister with the statement for the fiscal year beginning on April 1, 1988.

[...]