Federal-Provincial Fiscal Arrangements Act — F-8 2
Definitions 2 (1) In this Act, aboriginal government means an Indian, an Inuit or a Métis government or the council of the band , as defined in subsection 2(1) of the Indian Act ; ( gouvernement autochtone ) administration agreement means (a) an agreement between the Government of Canada and the government of a province or an aboriginal government under which (i) the Government of Canada will administer and enforce an Act of the legislature of the province, or legislation made by an aboriginal government, that imposes a tax and will make payments to the province or the aboriginal government in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or (ii) the government of the province will administer and enforce an Act of Parliament that imposes a tax and will make payments to the Government of Canada in respect of the taxes collected, in accordance with the terms and conditions of the agreement, or (b) an agreement between the Government of Canada and the government of a province under which the government of the province will administer and enforce a First Nation law that imposes a tax and will make payments to the Government of Canada in respect of the taxes collected, in accordance with the terms and conditions of the agreement; ( accord d’application ) coordinated cannabis taxation agreement means an agreement or arrangement entered into by the Minister on behalf of the Government of Canada under Part III.2, including any amendments or variations to the agreement or arrangement made in accordance with that Part; ( accord de coordination de la taxation du cannabis ) coordinated vaping product taxation agreement means an agreement or arrangement entered into by the Minister on behalf of the Government of Canada under Part III.3, including any amendments or variations to the agreement or arrangement made in accordance with that Part; ( accord de coordination de la taxation des produits de vapotage ) First Nation law has the meaning assigned by subsection 11(1), 12(1), 39(1) or 40(1) of the First Nations Goods and Services Tax Act ; ( texte législatif autochtone ) fiscal year means the period beginning on April 1 in one year and ending on March 31 in the next year; ( exercice ) former Act means the Federal-Provincial Fiscal Arrangements Act, 1972 , chapter 8 of the Statutes of Canada, 1972; ( ancienne loi ) Minister , other than in sections 25 to 25.5, means the Minister of Finance; ( ministre ) prescribed means prescribed by regulations made by the Governor in Council pursuant to section 40; ( prescrit ) sales tax harmonization agreement means an agreement or arrangement entered into by the Minister on behalf of the Government of Canada and authorized, or ratified and confirmed, under Part III.1 including any amendments or variations to the agreement or arrangement that are authorized, or ratified and confirmed, under that Part; ( accord d’harmonisation de la taxe de vente ) tax collection agreement means an agreement between the Government of Canada and the government of a province pursuant to which the Government of Canada will collect, on behalf of the province, taxes that the province imposes on the incomes of individuals or corporations, or both, and will make payments to the province in respect of the taxes so collected in accordance with the terms and conditions of the agreement. ( accord de perception fiscale ) Definition of province (2) In Parts I, I.1 and II, province does not include Yukon, the Northwest Territories or Nunavut. Determination of population (3) For the purposes of this Act, the population of a province, or, before April 1, 1999, of the part of the Northwest Territories that became Nunavut or the part that remained as the Northwest Territories, for a fiscal year is the population of the province or the part for that fiscal year as determined by the Chief Statistician of Canada in the prescribed manner. Determination of gross domestic product (3.1) For the purpo