Short Title

1 These Regulations may be cited as the Federal-Provincial Reciprocal Taxation Agreements Payment Regulations.

Interpretation

2 In these Regulations,

Act

Act means the Federal-Provincial Fiscal Arrangements and Established Programs Financing Act, 1977; (Loi)

agreement

agreement means a reciprocal taxation agreement as defined in Part VIII of the Act; (accord)

Minister

Minister means the Minister of Finance; (ministre)

province

province means a participating province as defined in Part VIII of the Act. (province)

Times and Manner for Payments

3 Payments of any provincial tax referred to in paragraph 35(a) of the Act that are made directly to a province shall be made by the Minister, in accordance with an agreement, as follows:

• (a) where an agreement is in force during part of a fiscal year and commences on a date other than April 1st of that fiscal year,

  • (i) the first instalment shall be paid within 15 days of the commencement of the agreement,

  • (ii) subsequent instalments shall be paid on or before the 15th day of each of the remaining months of the fiscal year, and

  • (iii) a final payment, if any, shall be made within six months from the publication of the Public Accounts of Canada for that fiscal year; and

• (b) where an agreement is in force during a full fiscal year,

  • (i) monthly instalments shall be paid on or before the 15th day of each month of the fiscal year, and

  • (ii) a final payment, if any, shall be made within six months from the publication of the Public Accounts of Canada for that fiscal year.

4 Payments of any provincial tax referred to in paragraph 35(a) of the Act that are made through suppliers of tangible personal property or services shall be made, in accordance with an agreement, at the time of payment for the tangible personal property or services and shall be charged to the same operating appropriations that are charged with the payments for the tangible personal property or services.

5 Payments of any provincial fees referred to in paragraph 35(a) of the Act shall be made, in accordance with an agreement, as follows:

• (a) payment of a fee in respect of the registration of any vehicle or item of mobile equipment that is made to a local provincial license bureau shall be made at the time of registration of the vehicle or item for that year and shall be charged to the same operating appropriation that is charged with the operating costs of the vehicle or item; and

• (b) payment of any fee other than that referred to in paragraph (a) shall be made by the Minister,

  • (i) where an agreement is in force during part of a fiscal year and commences on a date other than April 1st in that year, within 90 days of the commencement of the agreement, and

  • (ii) where an agreement is in force during a full fiscal year, on or before the first day of November of the year in which that fiscal year begins.

6 Payments provided for in paragraph 35(c) of the Act shall be made by the Minister for a fiscal year, in accordance with an agreement, in monthly interim advances and a final payment, if any, shall be made before the latest of the following dates:

• (a) a date six months after receipt by the Minister of an application for the payments;

• (b) a date six months after publication of

  • (i) the Public Accounts of Canada, or

  • (ii) the Public Accounts of the province

  for that fiscal year, whichever is the later;

• (c) a date 30 days after publication by Statistics Canada of

  • (i) Catalogue 61-203 “Federal Government Enterprise Finance”,

  • (ii) Catalogue 61-204 “Provincial Government Enterprise Finance”, or

  • (iii) any publication that replaces a publication referred to in subparagraph (i) or (ii),

  for that fiscal year, whichever is the later; and

• (d) a date 30 days after the calculation of the final equalization payment referred to in section 7.

7 Payments provided for in paragraph 35(d) of the Act shall be made by the Minister, in accordance with an agreement, in quarterly instalments and a final settlement payment, if any, shall be made within 60 days after the calculation of the final equalization payment to be made under Part I of the Act.

8 Where, pursuant to an agreement, a decision by the Governor in Council in respect of a matter in dispute requires a payment by Canada to a province of an amount of money provided for in section 35 of the Act and the payment cannot be made at the time prescribed by these Regulations, the payment shall be made directly to the province by the Minister within 30 days of that decision.