GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Act — F-8 12.32
Permanent establishment 12.32 The definition permanent establishment in subsection 400(2) of the Income Tax Regulations , as it read on March 12, 2009 and as it is amended from time to time after that date, applies in determining the amount payable to a province under this Part. 2012, c. 31, s. 97
Federal-Provincial Fiscal Arrangements Act — F-8 12.33
Transfer payments for SIFT entity with single permanent establishment 12.33 Subject to this Act, the Minister may pay to a province, in respect of tax payable under subsection 122(1) or 197(2) of the Income Tax Act by a SIFT entity that, in a taxation year, has a permanent establishment in the province and no permanent establishment outside the province, the amount determined by the formula Z × Y where Z is (a) in respect of a taxation year that is after 2006 and before 2009 for which no election was made by the SIFT entity under subsection 34(4) of the Budget Implementation Act, 2008 , 0.13, and (b) in any other case, the amount determined under paragraph 414(3)(b) of the Income Tax Regulations in respect of the SIFT entity for the taxation year; and Y is (a) for a SIFT entity that is a SIFT trust, the SIFT trust’s taxable SIFT trust distributions, as defined in subsection 122(3) of the Income Tax Act , for the taxation year, and (b) for a SIFT entity that is a SIFT partnership, the SIFT partnership’s taxable non-portfolio earnings, as defined in subsection 197(1) of the Income Tax Act , for the taxation year. 2012, c. 31, s. 97
Federal-Provincial Fiscal Arrangements Act — F-8 12.34
Transfer payments for SIFT entity with multiple permanent establishments 12.34 (1) Subject to this Act, the Minister may pay to a province, in respect of tax payable under subsection 122(1) or 197(2) of the Income Tax Act by a SIFT entity that, in a taxation year, has a permanent establishment in the province and a permanent establishment outside the province, the amount determined by the formula (Z/Y) × (X × W) where Z is, subject to subsection (2), the amount determined by the second formula in paragraph 414(3)(c) of the Income Tax Regulations for the taxation year in respect of the province; Y is (a) subject to subsection (2), in respect of a taxation year that is after 2006 and before 2009 for which no election was made by the SIFT entity under subsection 34(4) of the Budget Implementation Act, 2008 , the amount that would be determined under paragaph 414(3)(c) of the Income Tax Regulations in respect of the SIFT entity for the taxation year if the SIFT entity had made that election, and (b) in any other case, the amount determined under paragraph 414(3)(c) of the Income Tax Regulations in respect of the SIFT entity for the taxation year; X is (a) in respect of a taxation year that is after 2006 and before 2009 for which no election was made by the SIFT entity under subsection 34(4) of the Budget Implementation Act, 2008 , 0.13, and (b) in any other case, the amount determined under paragraph 414(3)(c) of the Income Tax Regulations in respect of the SIFT entity for the taxation year; and W is (a) for a SIFT entity that is a SIFT trust, the SIFT trust’s taxable SIFT trust distributions, as defined in subsection 122(3) of the Income Tax Act , for the taxation year, and (b) for a SIFT entity that is a SIFT partnership, the SIFT partnership’s taxable non-portfolio earnings, as defined in subsection 197(1) of the Income Tax Act , for the taxation year. 2007 and 2008 taxation years — permanent establishment in Quebec (2) In respect of a taxation year that is after 2006 and before 2009 for which no election was made under subsection 34(4) of the Budget Implementation Act, 2008 by a SIFT entity that has a permanent establishment in the province of Quebec in that taxation year, in calculating the amount determined by the second formula in paragraph 414(3)(c) of the Income Tax Regulations in respect of that province, paragraph (a) of the definition general corporate income tax rate in subsection 414(1) is to be read as follows: (a) for Quebec, the highest percentage rate of tax imposed under the laws of Quebec on the taxable income of a public corporation earned in the taxation year in Quebec; 2012, c. 31, s. 97
Federal-Provincial Fiscal Arrangements Act — F-8 12.35
Consolidated Revenue Fund 12.35 Payments that the Minister may make under section 12.33 or 12.34 are to be made out of the Consolidated Revenue Fund at any time that the Minister may determine. 2012, c. 31, s. 97
Federal-Provincial Fiscal Arrangements Act — F-8 12.36
Information 12.36 A SIFT entity that has not made an election under subsection 34(4) of the Budget Implementation Act, 2008 in respect of a taxation year that is after 2006 and before 2009 must furnish to the Minister of National Revenue any information that that Minister may require for the purpose of determining the amount payable to a province under this Part in respect of taxes payable by the SIFT entity under subsection 122(1) or 197(2) of the Income Tax Act for that taxation year. 2012, c. 31, s. 97
Federal-Provincial Fiscal Arrangements Act — F-8 12.4
Transfer payments — Consolidated Revenue Fund 12.4 Subject to this Act, the Minister may pay to a province, out of the Consolidated Revenue Fund, at such time as the Minister may determine, an amount equal to 40% of the tax payable under Part X.5 of the Income Tax Act for a taxation year by a person who is resident in the province on the last day of that taxation year. 2010, c. 25, s. 145
Federal-Provincial Fiscal Arrangements Act — F-8 12.5
Eligibility for payment 12.5 No payment may be made under this Part to a province if, in the opinion of the Minister, the province imposes or purports to impose a tax that is similar to the tax imposed under Part X.5 of the Income Tax Act . 2010, c. 25, s. 145
Federal-Provincial Fiscal Arrangements Act — F-8 12.6
Transfer payments — Consolidated Revenue Fund 12.6 Subject to this Act, the Minister may, at such time as he or she determines, pay to a province, out of the Consolidated Revenue Fund in respect of tax payable under section 207.8 of the Income Tax Act for a taxation year by a person who is resident in the province at the end of the taxation year, the amount determined by the formula: A × B where A is the percentage applicable to the person for the taxation year under the description of B in the formula in subsection 207.8(2) of the Income Tax Act ; and B is the amount determined for the person for the taxation year under the description of C in the formula in subsection 207.8(2) of the Income Tax Act . 2012, c. 31, s. 98
Federal-Provincial Fiscal Arrangements Act — F-8 12.7
Eligibility for payment 12.7 No payment may be made under this Part to a province if, in the opinion of the Minister, the province imposes or purports to impose a tax that is similar to the tax imposed under Part XI.4 of the Income Tax Act . 2012, c. 31, s. 98
Federal-Provincial Fiscal Arrangements Act — F-8 12.8
Information to be provided 12.8 The Minister of National Revenue shall provide to the Minister in a form and manner, and at a time, satisfactory to the Minister, any information necessary for the administration of Parts IV.01 to IV.3. 2012, c. 31, s. 98
Federal-Provincial Fiscal Arrangements Act — F-8 24
Purposes 24 Subject to this Part and for the purpose of giving effect to the 2003 First Ministers’ Accord on Health Care Renewal and the 2004 10-Year Plan to Strengthen Health Care, a Canada Health Transfer in the amounts referred to in subsection 24.1(1) is to be provided to the provinces for the purposes of (a) maintaining the national criteria and conditions in the Canada Health Act , including those respecting public administration, comprehensiveness, universality, portability and accessibility, and the provisions relating to extra-billing and user charges; and (b) contributing to providing the best possible health care system for Canadians and to making information about the health care system available to Canadians. R.S., 1985, c. F-8, s. 24; 1995, c. 17, s. 52; 2003, c. 15, s. 8; 2005, c. 11, s. 2
Federal-Provincial Fiscal Arrangements Act — F-8 24.1
a qualifying province if the federal Minister of Health has confirmed in writing to the Minister before December 1, 2024 that the province has taken steps to implement certain measures respecting the collection, sharing and use of certain health information in accordance with the plan entitled Working together to improve health care for Canadians , announced on February 7, 2023. Meaning of total equalized tax transfer (2) In subsection (1), total equalized tax transfer means the total equalized tax transfer as determined in accordance with section 24.7. Non-application (3) The cash contribution referred to in subparagraph (1)(a)(ii) is not subject to subparagraphs 4(1)(a)(i) to (iii) of the Canada Health Transfer and Canada Social Transfer Regulations . 2003, c. 15, s. 8; 2005, c. 11, s. 3; 2007, c. 29, s. 64; 2012, c. 19, s. 393; 2013, c. 33, s. 125 2024, c. 17, s. 182
Federal-Provincial Fiscal Arrangements Act — F-8 24.2
Provincial share — fiscal years 2004-2005 to 2013-2014 24.2 (1) The cash contribution established under paragraph 24.1(1)(a) that may be provided to a province for each fiscal year in the period beginning on April 1, 2004 and ending on March 31, 2014 is the amount determined by the formula F × (K/L) - M where F is the total of the amounts established under paragraphs 24.1(1)(a) and (b) for the fiscal year; K is the population of the province for the fiscal year; L is the total of the population of all provinces for the fiscal year; and M is the amount obtained by multiplying the total equalized tax transfer for the province as determined in accordance with section 24.7 by the quotient, rounded to the nearest hundredth, that is obtained by dividing an amount equal to the cash contribution specified in subparagraph 24.1(1)(a)(i) by an amount equal to the aggregate of the cash contributions specified in subparagraphs 24.1(1)(a)(i) and 24.4(1)(a)(i). Fiscal year 2009–2010 (2) Despite subsection (1), the cash contribution established under paragraph 24.1(1)(a) that may be provided to a province for the fiscal year beginning on April 1, 2009 is (a) for Ontario, $9,233,217,000; (b) for Quebec, $5,798,516,000; (c) for Nova Scotia, $700,137,000; (d) for New Brunswick, $557,488,000; (e) for Manitoba, $903,325,000; (f) for British Columbia, $3,353,843,000; (g) for Prince Edward Island, $104,364,000; (h) for Saskatchewan, $843,451,000; (i) for Alberta, $1,961,782,000; (j) for Newfoundland and Labrador, $450,450,000; (k) for Yukon, $26,457,000; (l) for the Northwest Territories, $26,824,000; and (m) for Nunavut, $27,208,000. 2003, c. 15, s. 8; 2007, c. 29, s. 65; 2009, c. 2, s. 388; 2012, c. 19, s. 394
Federal-Provincial Fiscal Arrangements Act — F-8 24.21
Provincial share — fiscal years 2014–2015 and later 24.21 (1) The cash contribution determined under subparagraphs 24.1(1)(a)(iv) or (v), as the case may be, that may be provided to a province for each fiscal year beginning after March 31, 2014 is the amount determined by the formula A × B ÷ C where A is the cash contribution determined under the applicable subparagraph for that fiscal year; B is the population of that province for that fiscal year; and C is the total of the population of all provinces for that fiscal year. Provincial share (qualifying province) — fiscal years 2024–2025 and later (2) The cash contribution determined under subparagraph 24.1(1)(a)(vi), (vii) or (viii), as the case may be, that may be provided to a qualifying province for each fiscal year beginning after March 31, 2024 is the amount determined by the formula A × B ÷ C where A is the cash contribution determined under the applicable subparagraph for that fiscal year; B is the population of that province for that fiscal year; and C is the total of the population of all provinces for that fiscal year. 2007, c. 29, s. 66; 2012, c. 19, s. 395 2024, c. 17, s. 183
Federal-Provincial Fiscal Arrangements Act — F-8 24.3
Purposes 24.3 (1) Subject to this Part, a Canada Social Transfer in the amounts referred to in subsection 24.4(1) is to be provided to the provinces for the purposes of (a) financing social programs in a manner that provides provincial flexibility; (b) maintaining the national standard set out in section 25.1; and (c) promoting any shared principles and objectives, including public reporting, that are developed under subsection (2) with respect to the operation of social programs. Discussion with provinces (2) The Minister of Employment and Social Development shall invite representatives of all the provinces to consult and work together to develop, through mutual consent, a set of shared principles and objectives for social programs that could underlie the Canada Social Transfer. Definition of social programs (3) In this section, social programs includes programs in respect of post-secondary education, social assistance and social services, including early childhood development, and early learning and child care services. 2003, c. 15, s. 8; 2005, c. 35, s. 67; 2007, c. 29, s. 67; 2012, c. 19, ss. 396, 694; 2013, c. 40, s. 238; 2014, c. 39, s. 172
Federal-Provincial Fiscal Arrangements Act — F-8 24.4
Amount 24.4 (1) The Canada Social Transfer is to consist of (a) a cash contribution of (i) $7.75 billion for the fiscal year beginning on April 1, 2004, (ii) $150 million for the fiscal year beginning on April 1, 2004, (iii) $8.225 billion for the fiscal year beginning on April 1, 2005, (iv) $8.5 billion for the fiscal year beginning on April 1, 2006, (v) $9.487 billion for the fiscal year beginning on April 1, 2007, (vi) $10.537 billion for the fiscal year beginning on April 1, 2008, and (vii) the product obtained by multiplying the cash contribution for the immediately preceding fiscal year by 1.03, rounded to the nearest thousand, for each fiscal year beginning after March 31, 2009. (b) the portion of the total equalized tax transfer for all provinces that is determined by multiplying the total equalized tax transfer for all provinces by the quotient, rounded to the nearest hundredth, that is obtained by dividing an amount equal to the cash contribution specified in subparagraph (a)(i) by an amount equal to the aggregate of the cash contributions specified in subparagraphs (a)(i) and 24.1(1)(a)(i). Meaning of total equalized tax transfer (2) In subsection (1), total equalized tax transfer means the total equalized tax transfer as determined in accordance with section 24.7. 2003, c. 15, s. 8; 2004, c. 22, s. 5; 2007, c. 29, s. 68; 2012, c. 19, s. 397
Federal-Provincial Fiscal Arrangements Act — F-8 24.5
Provincial share: fiscal year 2006-2007 and earlier 24.5 The cash contribution established under any of subparagraphs 24.4(1)(a)(i) to (iv) that may be provided to a province for the fiscal year mentioned in that subparagraph is the amount determined by the formula F × (K/L) - M where F is the total of the amounts established under subparagraphs 24.4(1)(a)(i) to (iv) and paragraph 24.4(1)(b) for the fiscal year; K is the population of the province for the fiscal year; L is the total of the population of all provinces for the fiscal year; and M is the amount obtained by multiplying the total equalized tax transfer for the province as determined in accordance with section 24.7 by the quotient, rounded to the nearest hundredth, that is obtained by dividing an amount equal to the cash contribution specified in subparagraph 24.4(1)(a)(i) by an amount equal to the aggregate of the cash contributions specified in subparagraphs 24.1(1)(a)(i) and 24.4(1)(a)(i). 2003, c. 15, s. 8; 2007, c. 29, s. 69
Federal-Provincial Fiscal Arrangements Act — F-8 24.51
Provincial share — fiscal year 2007-2008 and later 24.51 The cash contribution established under any of subparagraphs 24.4(1)(a)(v) to (vii) that may be provided to a province for the fiscal year mentioned in that subparagraph is the amount determined by multiplying the amount established under that subparagraph for that fiscal year by the quotient obtained by dividing (a) the population of the province for that fiscal year by (b) the total of the population of all provinces for that fiscal year. 2007, c. 29, s. 70
Federal-Provincial Fiscal Arrangements Act — F-8 24.61
Purposes 24.61 Subject to this Part, a Wait Times Reduction Transfer is established under section 24.62 to provide funding for the purposes of assisting the provinces to reduce wait times according to their respective priorities, including training and hiring more health professionals, clearing backlogs, building capacity for regional centres of excellence, expanding appropriate ambulatory and community care programs and expanding tools to manage wait times, as outlined in the 2004 10-Year Plan to Strengthen Health Care. 2005, c. 11, s. 5
Federal-Provincial Fiscal Arrangements Act — F-8 24.62
Transfer 24.62 The Wait Times Reduction Transfer shall consist of (a) the cash contribution referred to in subsection 24.63(1); and (b) the cash contributions referred to in subsection 24.64(1). 2005, c. 11, s. 5
Federal-Provincial Fiscal Arrangements Act — F-8 24.63
Payment to trust 24.63 (1) The Minister may pay $4.25 billion to a trust established to provide the provinces with funding for the purposes referred to in section 24.61. Provincial share (2) The amount that may be provided to a province by the trust is to be determined in accordance with the terms of the trust indenture establishing the trust. Payment out of C.R.F. (3) Notwithstanding section 24.8, the amount payable under subsection (1) may be paid by the Minister to the trust out of the Consolidated Revenue Fund at the times and in the manner that the Minister considers appropriate. 2005, c. 11, s. 5
Federal-Provincial Fiscal Arrangements Act — F-8 24.64
Cash contributions to provinces 24.64 (1) For the purposes referred to in section 24.61, the Minister may make cash contributions to the provinces equal to $250 million for each fiscal year in the period beginning on April 1, 2009 and ending on March 31, 2014. Provincial share (2) The amount that may be paid to a province for each of the fiscal years mentioned in subsection (1) is the amount determined by multiplying the amount set out for that fiscal year by the quotient obtained by dividing (a) the population of the province for the fiscal year by (b) the total of the population of all provinces for the fiscal year. 2005, c. 11, s. 5
Federal-Provincial Fiscal Arrangements Act — F-8 24.7
es, other than incomes from businesses, earned in the province in the taxation year beginning in the fiscal year by individuals not resident in Canada at any time during the taxation year, within the meaning of the Income Tax Act , and (iii) on the incomes from businesses earned in the province in the taxation year beginning in the fiscal year by individuals, within the meaning of the Income Tax Act , equal to the product obtained by multiplying 13.5/(100-9.143) by the tax otherwise payable under this Part , within the meaning assigned by subsection 120(4) of the Income Tax Act , on those incomes, (c) seventy-five per cent of the amount, as determined by the Minister, that would be derived from a tax, computed in accordance with the Income Tax Act , on the income earned in the province by each corporation, other than a non-resident-owned investment corporation within the meaning of that Act or a corporation named in Schedule III to the Financial Administration Act , or a wholly-owned subsidiary within the meaning of that Act of a corporation so named, that is an agent of Her Majesty in right of Canada, that maintained a permanent establishment in the province at any time during its taxation year ending in the calendar year that ends in the fiscal year, at the rate of one per cent of its taxable income earned in the province in that taxation year, and (d) twenty-five per cent of the amount, as determined by the Minister, that would be derived from a tax, computed in accordance with the Income Tax Act , on the income earned in the province by each corporation, other than a non-resident-owned investment corporation within the meaning of that Act or a corporation named in Schedule III to the Financial Administration Act , or a wholly-owned subsidiary within the meaning of that Act of a corporation so named, that is an agent of Her Majesty in right of Canada, that maintained a permanent establishment in the province at any time during its taxation year ending in the calendar year that begins in the fiscal year, at the rate of one per cent of its taxable income earned in the province in that taxation year. 2003, c. 15, s. 8; 2005, c. 7, s. 4; 2007, c. 29, s. 71; 2009, c. 2, s. 389
Federal-Provincial Fiscal Arrangements Act — F-8 24.701
Prevention of transfer declines — Canada Health Transfer 24.701 (1) The Minister may pay to a province an additional cash payment for each fiscal year beginning after March 31, 2007 equal to the amount by which (a) the cash contribution established under paragraph 24.1(1)(a) to be provided to that province for the fiscal year beginning on April 1, 2007 as calculated under this Act, as it read on March 28, 2007 exceeds (b) the cash contribution established under paragraph 24.1(1)(a) to be provided to that province for each of those fiscal years as calculated under this Act as it reads on the day on which this subsection comes into force. Prevention of transfer declines — fiscal year 2014-2015 and later (1.1) The Minister may pay to a province an additional cash payment for each fiscal year beginning after March 31, 2014 equal to the amount by which (a) the cash contribution established under paragraph 24.1(1)(a) to be provided to that province for the fiscal year beginning on April 1, 2013, as determined by the Minister between September 1, 2013 and October 12, 2013, exceeds (b) the cash contribution established under paragraph 24.1(1)(a) to be provided to that province for each of those fiscal years as calculated under this Act as it reads on the day on which this subsection comes into force. Prevention of transfer declines — Canada Social Transfer (2) The Minister may pay to a province an additional cash payment for each fiscal year beginning after March 31, 2007 equal to the amount by which (a) the cash contribution established under paragraph 24.4(1)(a) to be provided to that province for the fiscal year beginning on April 1, 2007 as calculated under this Act, as it read on March 28, 2007 exceeds (b) the cash contribution established under paragraph 24.4(1)(a) to be provided to that province for each of those fiscal years as calculated under this Act as it reads on the day on which this subsection comes into force. 2007, c. 29, s. 72; 2012, c. 19, s. 399
Federal-Provincial Fiscal Arrangements Act — F-8 24.702
Payments to Ontario 24.702 The Minister may pay to Ontario an additional cash payment equal to (a) for the fiscal year beginning on April 1, 2009, the amount of $489,058,000; and (b) for the fiscal year beginning on April 1, 2010, the amount determined by the formula -1 × A × B where A is the amount determined for Ontario under subclause 24.7(1.2)(b)(ii)(A)(I) for that fiscal year, and B is the population of Ontario for that fiscal year. 2009, c. 2, s. 390; 2010, c. 12, s. 1647
Federal-Provincial Fiscal Arrangements Act — F-8 24.703
Payments to Saskatchewan and Newfoundland and Labrador 24.703 The Minister may pay an additional cash payment for the fiscal year beginning on April 1, 2010 equal to, (a) for Saskatchewan, $7,304,000; and (b) for Newfoundland and Labrador, $8,408,000. 2010, c. 12, s. 1648