Federal-Provincial Fiscal Arrangements Act
Marginal note:Payments to province
8.4 Where the Government of Canada has entered into a sales tax harmonization agreement with the government of a province, the federal Minister who, pursuant to the agreement, is responsible for the administration and enforcement of the system of taxation contemplated under the agreement may pay to a 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
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