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

Act current to 2019-07-29 and last amended on 2018-06-21. Previous Versions

PART VIAlternative Payments for Standing Programs (continued)

Marginal note:Increase of individual deduction under Income Tax Act

  •  (1) Where an agreement has, at any time before January 1, 1977, been entered into with a province under section 3 of the Established Programs (Interim Arrangements) Act, chapter E-8 of the Revised Statutes of Canada, 1970, the tax abatement applicable for the 1977 and subsequent taxation years shall be increased with respect to the income of an individual earned in any such taxation year in that province by adding to the percentage figure of the tax abatement both of the unit numbers set out in subsections (2) and (3).

  • Marginal note:Tax abatement units

    (2) There shall be added 8.5 units where, in a province for a fiscal year, the Minister determines the increase under subsection (1) on the basis of the aggregate of

    • (a) seventy-five per cent of the additional tax abatement applicable in respect of the province for the calendar year ending in the fiscal year, and

    • (b) twenty-five per cent of the additional tax abatement applicable in respect of the province for the calendar year beginning in the fiscal year.

  • Marginal note:Tax abatement units

    (3) There shall be added 5 units where, in a province for a fiscal year, the Minister determines the increase under subsection (1) on the basis of the calendar year ending in the fiscal year.

  • R.S., 1985, c. F-8, s. 27
  • 1995, c. 17, s. 55

Marginal note:Recovery

 The amount of additional tax abatement applicable in respect of a province in a fiscal year, as determined by the Minister under section 27, must be recovered out of any moneys payable to the province under this Act or as a debt due to the Government of Canada by the province.

  • R.S., 1985, c. F-8, s. 28
  • 1995, c. 17, s. 55
  • 2012, c. 19, s. 405

Marginal note:Over-recovery

 If the Minister determines that he or she has over-recovered any amount recoverable from a province under this Part, he or she must, within the prescribed time and in the prescribed manner, pay that province an amount equal to the over-recovery.

  • R.S., 1985, c. F-8, s. 29
  • 1995, c. 17, s. 55
  • 2012, c. 19, s. 405

Marginal note:Under-recovery

 If the Minister determines that he or she has under-recovered any amount recoverable from a province under this Part, he or she must recover an amount equal to the under-recovery either

  • (a) within the prescribed time and in the prescribed manner, from any amount payable under this Act to that province, or

  • (b) from that province as a debt due to Her Majesty in right of Canada.

  • 2012, c. 19, s. 405

Marginal note:Payment out of C.R.F.

 The amounts authorized under this Part to be paid by the Minister must be paid out of the Consolidated Revenue Fund at such times and in such manner as may be prescribed.

  • R.S., 1985, c. F-8, s. 30
  • 2012, c. 19, s. 405

PART VIIProvincial Taxes and Fees

Interpretation and Amendments to Schedules

Marginal note:Definitions

  •  (1) In this Part,

    participating province

    participating province means a province in respect of which there is in force a reciprocal taxation agreement entered into with the government of that province; (province signataire)

    provincial tax or fee

    provincial tax or fee means

    • (a) any tax of general application payable on a value, price or quantity basis by the purchaser, lessee, user or consumer of tangible personal property or services subject to the tax in respect of the sale, rental, consumption or use of the property or services, except to the extent that the tax is payable in respect of property or services acquired for resale, lease or sub-lease,

    • (b) any fee of general application payable by the owner, user or lessee of any vehicle or item of mobile equipment drawn, propelled or driven by any kind of power in respect of the registration of the vehicle or item or the licensing or certification thereof or in respect of the transfer or renewal of any registration permit, licence or certificate issued for the use of the vehicle or item, and

    • (c) any tax of a like nature to a tax described in paragraph (a) or any fee of a like nature to a fee described in paragraph (b) that is from time to time prescribed; (taxe ou droit provincial)

    reciprocal taxation agreement

    reciprocal taxation agreement means an agreement referred to in section 32. (accord de réciprocité fiscale)

  • Marginal note:Amendments to Schedule I

    (2) On consultation and agreement with the government of each participating province, the Governor in Council may, by order, amend Schedule I

    • (a) by adding thereto the name of any corporation owned by Her Majesty in right of Canada; or

    • (b) by deleting therefrom the name of any corporation.

  • Marginal note:Deemed amendment to Schedule I

    (2.1) Where a corporation is added or deemed to be added to Part I or II of Schedule III to the Financial Administration Act, the corporation shall be deemed to be added to Schedule I, and when that corporation is deleted from Part I or II of Schedule III to the Financial Administration Act, the corporation shall be deemed to be deleted from Schedule I.

  • Marginal note:Amendments to Schedule I

    (2.2) The Governor in Council may, by order, amend Schedule I

    • (a) by adding thereto the name of any port authority established under the Canada Marine Act; or

    • (b) by deleting therefrom the name of any port authority.

  • Marginal note:Amendments to Schedule II

    (3) The Governor in Council may, by order, amend Schedule II

    • (a) by adding thereto the name of any corporation owned by Her Majesty in right of Canada; or

    • (b) by deleting therefrom the name of any corporation.

  • R.S., 1985, c. F-8, s. 31
  • R.S., 1985, c. 11 (3rd Supp.), s. 11
  • 1998, c. 10, s. 168

Reciprocal Taxation Agreements

Marginal note:Reciprocal taxation agreements

 Notwithstanding any other Act, the Minister may enter into reciprocal taxation agreements with the government of any province, providing, without restricting the generality of the foregoing, for all or any of the following matters, namely

  • (a) for the payment by Her Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of that province that would be payable by Her Majesty in right of Canada if that law were applicable thereto;

  • (b) for the payment by Her Majesty in right of that province of any tax or fee imposed or levied under the Excise Tax Act that is payable by Her Majesty in right of that province and the waiver of the right to a payment in respect of that tax or fee provided in section 68.14 or 68.19 of that Act;

  • (c) for the payment by Her Majesty in right of Canada to that province or the assignees of that province of amounts determined under the agreement in respect of amounts paid by Her Majesty in right of that province and amounts paid by persons identified in the agreement as or on account of any tax imposed under the Excise Tax Act;

  • (d) for the payment by Her Majesty in right of Canada of interest on any amounts equal to any provincial tax or fee imposed or levied under a law of the province that would be collected by Her Majesty in right of Canada if that law were applicable to Her Majesty in right of Canada where those amounts have not been remitted or paid to the province at the rate and in the manner and at the time provided for in the applicable law of the province; and

  • (e) for the collection and the remittance by Her Majesty in right of Canada of any provincial tax or fee imposed or levied under a law of the province that would be collected pursuant to that law by Her Majesty in right of Canada if that law were applicable to Her Majesty in right of Canada.

  • R.S., 1985, c. F-8, s. 32
  • R.S., 1985, c. 7 (2nd Supp.), s. 74, c. 11 (3rd Supp.), s. 12
  • 1997, c. 10, s. 263

Marginal note:Payment out of Consolidated Revenue Fund

 The amounts authorized to be paid by Her Majesty in right of Canada under a reciprocal taxation agreement may be paid out of the Consolidated Revenue Fund at such times and in such manner as may be prescribed.

  • 1976-77, c. 10, s. 36

Payment in Respect of Provincial Taxes and Fees by Crown Corporations

Marginal note:Payments in respect of provincial tax or fee imposed by participating province

 Where, in respect of any transaction, matter or thing, a provincial tax or fee is imposed or levied under a law of a participating province and the provincial tax or fee would be payable by a corporation included in Schedule I if that law were applicable to the corporation, the corporation shall, in respect of any such transaction, matter or thing, pay the provincial tax or fee so imposed or levied as and when it would be required to do so if that law were applicable to it.

  • R.S., 1985, c. F-8, s. 34
  • 2007, c. 29, s. 55
 
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