Federal-Provincial Fiscal Arrangements Regulations, 1999 — 24.3
24.3 (1) The Minister shall recover the amount of any overpayment referred to in subsection (2) in respect of fiscal equalization and the Canada Health and Social Transfer from a province resulting from (a) the revision of the population of the province on June 1 of the fiscal year according to the 2001 Statistics Canada census, in respect of the fiscal years beginning April 1, 2000, April 1, 2001, April 1, 2002 and April 1, 2003; and (b) 2002 federal individual income tax and 2002 corporate taxable income assessed as of December 31, 2003, in respect of the fiscal years beginning April 1, 2002 and April 1, 2003. (2) The amount of the overpayment as of March 15, 2004 for a province is the total, if greater than $0, of the following amounts: (a) the amount of the fiscal equalization overpayment under paragraph (1)(a) that, (i) in the case of Newfoundland and Labrador, is $139,110,000, (ii) in the case of Prince Edward Island, is $35,708,000, (iii) in the case of Nova Scotia, is $109,298,000, (iv) in the case of New Brunswick, is $59,393,000, (v) in the case of Quebec, is $-69,207,000, (vi) in the case of Manitoba, is $-123,609,000, (vii) in the case of Saskatchewan, is $188,112,000, and (viii) in the case of British Columbia, is $343,478,000, (b) the amount of the Canada Health and Social Transfer overpayment under paragraph (1)(a) that, (i) in the case of Newfoundland and Labrador, is $29,585,000, (ii) in the case of Prince Edward Island, is $5,915,000, (iii) in the case of Nova Scotia, is $26,149,000, (iv) in the case of New Brunswick, is $15,465,000, (v) in the case of Quebec, is $27,874,000, (vi) in the case of Ontario, is $-85,025,000, (vii) in the case of Manitoba, is $-9,381,000, (viii) in the case of Saskatchewan, is $30,668,000, (ix) in the case of Alberta, is $-16,704,000, and (x) in the case of British Columbia, is $-22,762,000, (c) the amount of the fiscal equalization overpayment under paragraph (1)(b) that, (i) in the case of Newfoundland and Labrador, is $11,902,000, (ii) in the case of Prince Edward Island, is $-14,257,000, (iii) in the case of Nova Scotia, is $62,709,000, (iv) in the case of New Brunswick, is $98,681,000, (v) in the case of Quebec, is $1,143,311,000, (vi) in the case of Manitoba, is $161,734,000, (vii) in the case of Saskatchewan, is $-13,685,000, and (viii) in the case of British Columbia, is $389,289,000, and (d) the amount of the Canada Health and Social Transfer overpayment under paragraph (1)(b) that, (i) in the case of Newfoundland and Labrador, is $8,767,000, (ii) in the case of Prince Edward Island, is $2,162,000, (iii) in the case of Nova Scotia, is $14,720,000, (iv) in the case of New Brunswick, is $11,816,000, (v) in the case of Quebec, is $117,415,000, (vi) in the case of Ontario, is $-140,299,000, (vii) in the case of Manitoba, is $18,231,000, (viii) in the case of Saskatchewan, is $31,507,000, (ix) in the case of Alberta, is $39,677,000, and (x) in the case of British Columbia, is $-109,034,000. (3) The overpayment shall be recovered in equal monthly instalments during the period beginning on April 1, 2006 and ending on March 31, 2016. SOR/2004-32, s. 1; SOR/2004-83, s. 1; SOR/2005-54, s. 5