Canada Revenue Agency Act

Marginal note:Agreements to administer a provincial tax

• 63 (1) The Agency may enter into or amend an agreement with the government of a province to administer a provincial tax or other fiscal measure, if the tax or measure meets the guidelines established by federal and provincial ministers responsible for finance and the Agency follows the procedures established jointly by the Minister and the Minister of Finance.

• Marginal note:Application of the Federal-Provincial Fiscal Arrangements Act

  (2) Parts III and III.1 of the Federal-Provincial Fiscal Arrangements Act do not apply to an agreement entered into or amended under subsection (1).