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

Act current to 2019-07-01 and last amended on 2018-06-21. Previous Versions

PART III.1Sales Tax Harmonization Agreements (continued)

Marginal note:Sales tax harmonization agreement

  •  (1) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement or arrangement with the government of a province respecting sales taxes and, without restricting the generality of the foregoing, respecting

    • (a) the integration of sales taxes applicable in the province into taxes collected, administered and enforced under a single Act of Parliament;

    • (b) the collection of taxes applicable in the province, whether imposed under an Act of Parliament or levied under an Act of the legislature of the province, and the administration and enforcement of the Acts imposing the taxes;

    • (c) the provision to the Government of Canada by the government of the province, or to the government of the province by the Government of Canada, of information acquired in the administration and enforcement of Acts imposing taxes, Acts relating to the disclosure, displaying or advertisement of prices for property or services and Acts providing for rebates, refunds or reimbursements of sales taxes, paid or payable, or of amounts paid or payable as or on account of sales taxes, in respect of the supply, bringing into the province or importation of certain property or services;

    • (d) the accounting for taxes collected in accordance with the agreement;

    • (e) the implementation of the system of integration of the sales taxes contemplated under the agreement and the transition from the system of taxation administered before the agreement to the system of taxation contemplated under the agreement;

    • (f) payments, and the eligibility for payments, by the Government of Canada to the government of the province in respect of the revenues from, and the transitional costs incurred in converting to, the system of taxation contemplated under the agreement and to which the province is entitled under the agreement, the time when such payments will be made, and the remittance by the government of the province to the Government of Canada of any overpayments by the Government of Canada or the right of the Government of Canada to set off any overpayments against other amounts payable by the Government of Canada to the government of the province, whether under the agreement or any other agreement or arrangement or any Act of Parliament;

    • (g) the payment by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, of the sales taxes payable under the system of taxation contemplated under the agreement and the accounting for the sales taxes so paid;

    • (h) the compliance by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, with the Act of Parliament under which the system of taxation is administered and regulations made under that Act;

    • (i) the enactment, administration and enforcement of laws respecting the disclosure, display and advertisement of the prices for property and services in respect of the supply of which sales taxes are payable under the system of taxation contemplated under the agreement;

    • (j) the administration and enforcement of Acts of Parliament or the legislature of the province respecting the rebate, refund or reimbursement of sales taxes paid in respect of the supply, bringing into the province or importation of certain property or services; and

    • (k) other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the system of taxation contemplated under the agreement.

  • Marginal note:Amending agreements

    (2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province amending or varying an agreement or arrangement with the province entered into under subsection (1) or this subsection or ratified and confirmed under section 8.7.

  • 1997, c. 10, s. 262

Marginal note:Payments to province

 If there is a sales tax harmonization agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under Part IX of the Excise Tax Act

  • (a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and

  • (b) subject to the regulations, advances in respect of the amounts referred to in paragraph (a).

  • 1997, c. 10, s. 262
  • 2011, c. 24, s. 187

Marginal note:Payments to other persons

  •  (1) Subject to subsection (2), where, under a sales tax harmonization agreement, a federal Minister is responsible for the administration and enforcement of an Act of the legislature of a province respecting the refund, rebate or reimbursement to persons of sales taxes paid or payable by the persons, or of amounts paid or payable as or on account of sales taxes, in respect of the supply, bringing into the province or importation of certain property or services, that Minister may pay out of amounts received in a fiscal year under Part IX of the Excise Tax Act to a person an amount on account of any amount that is payable to the person under that Act in accordance with the agreement.

  • Marginal note:Advances from Consolidated Revenue Fund

    (2) Where no amount is held on behalf of a province from which payment under subsection (1) may be made in accordance with a sales tax harmonization agreement with the province, or the amount of the payment exceeds the amount so held, payment under subsection (1) may be made as a recoverable advance out of amounts received in a fiscal year under Part IX of the Excise Tax Act if the repayment of the amount or excess by the government of the province is provided for in the sales tax harmonization agreement.

  • 1997, c. 10, s. 262

Marginal note:Statutory authority to make payments

 Notwithstanding any other Act, the payments paid under a sales tax harmonization agreement under the authority of section 8.4 or 8.5 may be made without any other or further appropriation or authority.

  • 1997, c. 10, s. 262

Marginal note:Confirmation of past agreements, etc.

  •  (1) Agreements and arrangements that were entered into by the Minister after March 29, 1996, and that, if section 8.3 had been in force on and after that day, could have been authorized under that section, are, for greater certainty, ratified and confirmed and are deemed to have been entered into under that section and approved by the Governor in Council, and all actions taken and payments made under those agreements and arrangements after that day and before this Act is assented to are ratified and confirmed.

  • Marginal note:Confirmation of past payments

    (2) Payments that were made before the date on which the Keeping Canada’s Economy and Jobs Growing Act was assented to and that could have been authorized under section 8.4, as amended by that Act, if that version of section 8.4 had been in force on the date those payments were made are, for greater certainty, ratified and confirmed and all actions taken in respect of those payments are ratified and confirmed.

  • 1997, c. 10, s. 262
  • 2011, c. 24, s. 188

PART III.2Coordinated Cannabis Taxation Agreements

Marginal note:Coordinated Cannabis Taxation Agreement

  •  (1) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement or arrangement with the government of a province respecting cannabis taxation and, without restricting the generality of the foregoing, respecting

    • (a) the collection, administration and enforcement of cannabis taxes in respect of the province under a single Act of Parliament;

    • (b) the provision to the Government of Canada by the government of the province, or to the government of the province by the Government of Canada, of

      • (i) information acquired in the administration and enforcement of Acts imposing cannabis taxes and Acts providing for rebates, refunds or reimbursements of cannabis taxes, paid or payable, or of amounts paid or payable as or on account of cannabis taxes, and

      • (ii) other information related to cannabis legalization and distribution relevant to the system of cannabis taxation under a single Act of Parliament;

    • (c) the accounting for taxes collected in accordance with the agreement;

    • (d) the implementation of and transition to the system of cannabis taxation contemplated under the agreement;

    • (e) payments, and the eligibility for payments, by the Government of Canada to the government of the province in respect of the revenues from the system of taxation contemplated under the agreement and to which the province is entitled under the agreement, the time when such payments will be made, and the remittance by the government of the province to the Government of Canada of any overpayments by the Government of Canada or the right of the Government of Canada to set off any overpayments against other amounts payable by the Government of Canada to the government of the province, whether under the agreement or any other agreement or arrangement or any Act of Parliament;

    • (f) the payment by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, of the cannabis taxes payable under the system of cannabis taxation contemplated under the agreement and the accounting for the cannabis taxes so paid;

    • (g) the compliance by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, with the Act of Parliament under which the system of cannabis taxation is administered and regulations made under that Act; and

    • (h) other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the system of cannabis taxation contemplated under the agreement.

  • Marginal note:Amending agreements

    (2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province amending or varying an agreement or arrangement with the province entered into under subsection (1) or this subsection.

  • 2017, c. 33, s. 170
 
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