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 IV.11Transfer Payments — Tax in Respect of Sift Trusts or Sift Partnerships (continued)

Marginal note:Consolidated Revenue Fund

 Payments that the Minister may make under section 12.33 or 12.34 are to be made out of the Consolidated Revenue Fund at any time that the Minister may determine.

  • 2012, c. 31, s. 97

Marginal note:Information

 A SIFT entity that has not made an election under subsection 34(4) of the Budget Implementation Act, 2008 in respect of a taxation year that is after 2006 and before 2009 must furnish to the Minister of National Revenue any information that that Minister may require for the purpose of determining the amount payable to a province under this Part in respect of taxes payable by the SIFT entity under subsection 122(1) or 197(2) of the Income Tax Act for that taxation year.

  • 2012, c. 31, s. 97

PART IV.2Transfer Payments — Tax on Payments Under Registered Education Savings Plans Under Part X.5 of the Income Tax Act

Marginal note:Transfer payments — Consolidated Revenue Fund

 Subject to this Act, the Minister may pay to a province, out of the Consolidated Revenue Fund, at such time as the Minister may determine, an amount equal to 40% of the tax payable under Part X.5 of the Income Tax Act for a taxation year by a person who is resident in the province on the last day of that taxation year.

  • 2010, c. 25, s. 145

Marginal note:Eligibility for payment

 No payment may be made under this Part to a province if, in the opinion of the Minister, the province imposes or purports to impose a tax that is similar to the tax imposed under Part X.5 of the Income Tax Act.

  • 2010, c. 25, s. 145

PART IV.3Transfer Payments — Tax on Excess Epsp Amounts Under Part Xi.4 of the Income Tax Act

Marginal note:Transfer payments — Consolidated Revenue Fund

 Subject to this Act, the Minister may, at such time as he or she determines, pay to a province, out of the Consolidated Revenue Fund in respect of tax payable under section 207.8 of the Income Tax Act for a taxation year by a person who is resident in the province at the end of the taxation year, the amount determined by the formula:

A × B

where

A
is the percentage applicable to the person for the taxation year under the description of B in the formula in subsection 207.8(2) of the Income Tax Act; and
B
is the amount determined for the person for the taxation year under the description of C in the formula in subsection 207.8(2) of the Income Tax Act.
  • 2012, c. 31, s. 98

Marginal note:Eligibility for payment

 No payment may be made under this Part to a province if, in the opinion of the Minister, the province imposes or purports to impose a tax that is similar to the tax imposed under Part XI.4 of the Income Tax Act.

  • 2012, c. 31, s. 98

PART IV.4Transfer Payments with Respect to Federal Taxes — Necessary Information

Marginal note:Information to be provided

 The Minister of National Revenue shall provide to the Minister in a form and manner, and at a time, satisfactory to the Minister, any information necessary for the administration of Parts IV.01 to IV.3.

  • 2012, c. 31, s. 98

PART V[Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

 [Repealed, 2012, c. 19, s. 391]

PART V.1Canada Health Transfer, Canada Social Transfer and Wait Times Reduction Transfer

Canada Health Transfer

Marginal note:Purposes

 Subject to this Part and for the purpose of giving effect to the 2003 First Ministers’ Accord on Health Care Renewal and the 2004 10-Year Plan to Strengthen Health Care, a Canada Health Transfer in the amounts referred to in subsection 24.1(1) is to be provided to the provinces for the purposes of

  • (a) maintaining the national criteria and conditions in the Canada Health Act, including those respecting public administration, comprehensiveness, universality, portability and accessibility, and the provisions relating to extra-billing and user charges; and

  • (b) contributing to providing the best possible health care system for Canadians and to making information about the health care system available to Canadians.

  • R.S., 1985, c. F-8, s. 24
  • 1995, c. 17, s. 52
  • 2003, c. 15, s. 8
  • 2005, c. 11, s. 2

Marginal note:Amount

  •  (1) The Canada Health Transfer is to consist of

    • (a) a cash contribution equal to

      • (i) $12.65 billion for the fiscal year beginning on April 1, 2004,

      • (ii) $1 billion for the fiscal year beginning on April 1, 2004,

      • (iii) $19 billion for the fiscal year beginning on April 1, 2005,

      • (iv) the product obtained by multiplying the cash contribution for the immediately preceding year by 1.06, rounded to the nearest thousand, for each fiscal year in the period beginning on April 1, 2006 and ending on March 31, 2017, and

      • (v) for each fiscal year beginning after March 31, 2017, the product, rounded to the nearest thousand, obtained by multiplying the cash contribution for the immediately preceding fiscal year by the greater of 1.03, and

        (1 + A)

        where

        A
        is the average of the annual rates of growth of the nominal gross domestic product of Canada for the calendar year that ends during the fiscal year in question and for the two previous calendar years, as determined by the Minister not later than three months before the beginning of that fiscal year; and
    • (b) the portion of the total equalized tax transfer for all provinces that is determined by multiplying the total equalized tax transfer for all provinces by the quotient, rounded to the nearest hundredth, that is obtained by dividing an amount equal to the cash contribution specified in subparagraph (a)(i) by an amount equal to the aggregate of the cash contributions specified in subparagraphs (a)(i) and 24.4(1)(a)(i).

  • Marginal note:Meaning of total equalized tax transfer

    (2) In subsection (1), total equalized tax transfer means the total equalized tax transfer as determined in accordance with section 24.7.

  • Marginal note:Non-application

    (3) The cash contribution referred to in subparagraph (1)(a)(ii) is not subject to subparagraphs 4(1)(a)(i) to (iii) of the Canada Health Transfer and Canada Social Transfer Regulations.

  • 2003, c. 15, s. 8
  • 2005, c. 11, s. 3
  • 2007, c. 29, s. 64
  • 2012, c. 19, s. 393
  • 2013, c. 33, s. 125

Marginal note:Provincial share — fiscal years 2004-2005 to 2013-2014

  •  (1) The cash contribution established under paragraph 24.1(1)(a) that may be provided to a province for each fiscal year in the period beginning on April 1, 2004 and ending on March 31, 2014 is the amount determined by the formula

    F × (K/L) - M

    where

    F
    is the total of the amounts established under paragraphs 24.1(1)(a) and (b) for the fiscal year;
    K
    is the population of the province for the fiscal year;
    L
    is the total of the population of all provinces for the fiscal year; and
    M
    is the amount obtained by multiplying the total equalized tax transfer for the province as determined in accordance with section 24.7 by the quotient, rounded to the nearest hundredth, that is obtained by dividing an amount equal to the cash contribution specified in subparagraph 24.1(1)(a)(i) by an amount equal to the aggregate of the cash contributions specified in subparagraphs 24.1(1)(a)(i) and 24.4(1)(a)(i).
  • Marginal note:Fiscal year 2009–2010

    (2) Despite subsection (1), the cash contribution established under paragraph 24.1(1)(a) that may be provided to a province for the fiscal year beginning on April 1, 2009 is

    • (a) for Ontario, $9,233,217,000;

    • (b) for Quebec, $5,798,516,000;

    • (c) for Nova Scotia, $700,137,000;

    • (d) for New Brunswick, $557,488,000;

    • (e) for Manitoba, $903,325,000;

    • (f) for British Columbia, $3,353,843,000;

    • (g) for Prince Edward Island, $104,364,000;

    • (h) for Saskatchewan, $843,451,000;

    • (i) for Alberta, $1,961,782,000;

    • (j) for Newfoundland and Labrador, $450,450,000;

    • (k) for Yukon, $26,457,000;

    • (l) for the Northwest Territories, $26,824,000; and

    • (m) for Nunavut, $27,208,000.

  • 2003, c. 15, s. 8
  • 2007, c. 29, s. 65
  • 2009, c. 2, s. 388
  • 2012, c. 19, s. 394
 
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