Federal-Provincial Fiscal Arrangements Regulations, 1999

9 (1) Subject to section 10, within 30 days after the Minister receives the certificate submitted under subsection (2) for a fiscal year, the Minister shall make the final computation of the amount of any fiscal equalization payment that is payable to a province for that fiscal year under the Act and shall later provide the provinces with tables that set out the details of that computation.

(2) The Chief Statistician of Canada shall, for each fiscal year in the fiscal arrangements period, prepare and submit to the Minister, at the end of the 29 month-period following the end of that fiscal year, a certificate for that fiscal year, based on the most recent information that has been prepared by Statistics Canada for that fiscal year, that sets out

• (a) the revenue from each revenue source set out in the definition revenue source in subsection 4(2) of the Act for each province for the fiscal year in accordance with Statistics Canada’s determination of revenues for the purpose of its Financial Management System, but the Chief Statistician of Canada may aggregate the revenues from each of the following groups of revenue sources if he or she is unable, on the basis of that determination, to differentiate between the revenue for a province from the revenue sources

  • (i) set out in paragraphs (f) and (g) of that definition in that subsection of the Act,

  • (ii) set out in paragraphs (h) and (i) of that definition in that subsection of the Act,

  • (iii) set out in paragraphs (m) to (r) of that definition in that subsection of the Act,

  • (iv) set out in paragraphs (z.2) and (z.3) of that definition in that subsection of the Act, or

  • (v) described in subparagraphs (5)(1)(l)(i) and (ii) of these Regulations;

• (b) the information that is required to calculate each revenue base as defined in paragraphs 6(3)(b) to (z.5) for each province for the fiscal year, but not the information required to calculate

  • (i) the allocated corporation taxable income attributable to the province for the fiscal year referred to in subparagraph 6(3)(b)(i),

  • (ii) the data described in paragraphs 6(3)(k), (m), (o), (q), (r), (x) and (z.1), or

  • (iii) the forestry volume data described in paragraph 6(3)(l);

• (c) the population of the province for the fiscal year; and

• (d) Canada’s gross domestic product, determined in accordance with section 4, for each calendar year beginning with the calendar year 1999 until the calendar year that ends in the fiscal year.

(2.1) Where applicable, the Chief Statistician of Canada shall, for each fiscal year in the fiscal arrangements period, except for the fiscal year 1999-2000, prepare and submit to the Minister, 30 days after the day on which the certificate referred to in subsection (2) has been submitted to the Minister, a new certificate that sets out the adjustment relating to the population of the provinces for the fiscal year, based on the most recent information that has been prepared by Statistics Canada for that fiscal year.

(3) If revenues from a group of revenue sources have been aggregated under any of subparagraphs (2)(a)(i) to (v), the Minister shall determine the portion of that aggregate that is to apply to each of the revenue sources included in the group.

(4) The Minister shall make the final computation referred to in subsection (1) for a fiscal year on the basis of the information

• (a) submitted in the certificate referred to in subsection (2); and

• (b) provided to the Minister in relation to matters referred to in subsection (2) by any other source, including the Minister of National Revenue, the Minister of Agriculture and Agri-Food, the Minister of Natural Resources and the provinces, if information in relation to those matters that is required for that final computation has not been provided in that certificate.

(5) For the purpose of making a final computation referred to in subsection (1) for a fiscal year, if the Chief Statistician of Canada is unable, for any reason including the delay or discontinuation of a Statistics Canada survey, before the end of the 29-month period mentioned in subsection (2) to set out in the certificate the information referred to in that subsection that is required to calculate a particular revenue base for a province for the fiscal year, the Minister shall, after consulting with Statistics Canada, estimate a revenue base for the province based on any other information that is available.

(6) If, as a result of a final computation referred to in subsection (1), there remains an outstanding amount payable to a province for a fiscal year, the Minister shall pay that amount to the province.

(6.1) If, as a result of the computations referred to in subsection 4(1) of the Act, there remains an outstanding amount payable to a province for the fiscal year beginning on April 1, 2004, the Minister shall pay that amount to the province in March 2005.

(6.2) If, as a result of a final computation referred to in subsection 4(4) of the Act, there has been an overpayment made to a province for the fiscal years in the period beginning on April 1, 2002 and ending on March 31, 2004, the Minister shall, subject to section 24, recover the amount of the overpayment in March 2005.

(7) If a final computation referred to in subsection (1) shows that an overpayment has been made to a province for a fiscal year, the Minister may, subject to section 24, recover the amount of that overpayment

• (a) from any amount payable to the province under the Act; or

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

(7.1) If a final computation referred to in subsection 4(4) of the Act shows that an overpayment has been made to a province for a fiscal year, the Minister may, subject to section 24, recover the amount of that overpayment

• (a) from any amount payable to the province under the Act; or

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