Federal-Provincial Fiscal Arrangements Act

Marginal note:Administration agreement

• 7 (1) The Minister or the Minister of National Revenue, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an administration agreement with the government of a province or an aboriginal government.

• Marginal note:Amending agreement

  (2) The Minister or the Minister of National Revenue, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement amending the terms and conditions of an administration agreement.

• Marginal note:Application of provincial laws

  (3) Where an Act of the legislature of a province in respect of which an administration agreement has been entered into and that imposes a tax contains provisions requiring every person making a payment of a specified kind to another person to deduct or withhold therefrom an amount, and to remit that amount on account of the tax, effect may be given to those provisions in relation to persons to whom those payments are made out of the Consolidated Revenue Fund or by an agent of Her Majesty in right of Canada.

• Marginal note:Depositing payments

  (4) A government that is a party to an administration agreement in respect of an Act may, in accordance with the terms and conditions of the agreement and, if the Act is the Act of the legislature of a province, subject to the law of the province, deposit to an account under its control any form of payment, including a cheque or money order, received in the course of administering and enforcing the Act, that is payable to the government that is the other party to the administration agreement.