GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Act — F-8
average annual per capita national revenue to be equalized means, for a fiscal year for a revenue source, the amount determined by the formula (A/2 + B/4 + C/4) / D where A is the national revenue to be equalized for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the national revenue to be equalized for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the national revenue to be equalized for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the aggregate of the average annual population of all provinces for that fiscal year. ( revenu national annuel moyen sujet à péréquation par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
average annual per capita national yield means, for a revenue source for a fiscal year, the amount determined by the formula (A/2 + B/4 + C/4) / D where A is the national yield for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the national yield for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the national yield for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the aggregate of the average annual population of all provinces for that fiscal year. ( rendement national annuel moyen par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
average annual per capita revenue to be equalized means, in respect of a province for a revenue source for a fiscal year, the amount determined by the formula (A/2 + B/4 + C/4) / D where A is the revenue to be equalized for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the revenue to be equalized for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the revenue to be equalized for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the average annual population of that province for that fiscal year. ( revenu annuel moyen sujet à péréquation par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
average annual per capita yield means, in respect of a province for a revenue source for a fiscal year, an amount determined by the formula (A/2 + B/4 + C/4) / D where A is the yield for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the yield for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the yield for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the average annual population of that province for that fiscal year. ( rendement annuel moyen par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
average annual population means, in respect of a province for a fiscal year, the amount determined by the formula A/2 + B/4 + C/4 where A is the population of that province for the fiscal year that is two years prior to that fiscal year; B is the population of that province for the fiscal year that is three years prior to that fiscal year; and C is the population of that province for the fiscal year that is four years prior to that fiscal year. ( population annuelle moyenne )
Federal-Provincial Fiscal Arrangements Act — F-8
equalized fiscal capacity means, in respect of a province for a fiscal year, the product obtained by multiplying the per capita equalized fiscal capacity of that province for that fiscal year by the average annual population of that province for that fiscal year. ( capacité fiscale après péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8
national average rate of tax means, in respect of a revenue source, the rate equal to the quotient obtained by dividing the aggregate of the revenue to be equalized for a revenue source for a fiscal year for all provinces by the revenue base in respect of that revenue source for that fiscal year for all provinces. ( taux d’imposition national moyen )
Federal-Provincial Fiscal Arrangements Act — F-8
national revenue to be equalized means, in respect of a revenue source for a fiscal year, the amount equal to the aggregate of the revenue to be equalized for that revenue source for that fiscal year for all provinces. ( revenu national sujet à péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8
national yield means, for a revenue source for a fiscal year, the product obtained by multiplying the national average rate of tax for that revenue source for that fiscal year by the aggregate revenue base of all provinces in respect of that revenue source for that fiscal year.  ( rendement national )
Federal-Provincial Fiscal Arrangements Act — F-8
per capita equalization payment means, in respect of a province for a fiscal year, the quotient obtained by dividing the fiscal equalization payment that would be paid to that province for that fiscal year, if the amount of that payment were determined under section 3.2 and subsections 3.4(1) to (4) as if that province had not made an election under subsection 3.2(2), by the average annual population of that province for that fiscal year. ( paiement de péréquation par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
per capita equalized fiscal capacity means, in respect of a province for a fiscal year, the amount determined by the formula A + B + (C / F) where A, B and F have the same meaning as the descriptions of A, B and F, respectively, in the definition total per capita fiscal capacity ; and C is any fiscal equalization payment that may be paid to that province for that fiscal year if the amount of that payment were determined under paragraph 3.2(1)(a). ( capacité fiscale par habitant après péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8
per capita pre-adjustment equalized fiscal capacity means, in respect of a province for a fiscal year, the amount determined by the formula A + B + C + (E / F) where A, B, E and F have the same meaning as the descriptions of A, B, E and F, respectively, in the definition total per capita fiscal capacity ; and C is the per capita equalization payment for that province for that fiscal year. ( capacité fiscale par habitant après péréquation et avant rajustement )
Federal-Provincial Fiscal Arrangements Act — F-8
revenue base means, in respect of a revenue source for a province for a fiscal year, the measure of the relative capacity of that province to derive revenue from that revenue source for that fiscal year and may be defined more particularly by the regulations. ( assiette )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
revenue source means any of the following sources from which provincial revenues are or may be derived: (a) revenues relating to personal income; (b) revenues relating to business income; (c) revenues relating to consumption; (d) revenues derived from property taxes; and (e) revenues derived from natural resources. ( source de revenu )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
revenue to be equalized means, in respect of a revenue source for a province for a fiscal year, (a) the revenue, as determined by the Minister, derived by that province for that fiscal year from that revenue source; and (b) in the case of a revenue source other than a revenue source referred to in paragraph (e) of the definition revenue source , the product obtained by multiplying the sum of miscellaneous revenues derived by that province for the fiscal year by the quotient obtained by dividing the sum of revenues from that revenue source derived by all provinces for that fiscal year by the sum of all revenues derived by all provinces from the revenue sources referred to in paragraphs (a) to (d) of the definition revenue source for that fiscal year. It may be defined more particularly by the regulations. ( revenu sujet à péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8
total per capita fiscal capacity means, in respect of a province for a fiscal year, the amount determined by the formula A + B + [(C + E) / F] where A is the aggregate of that province’s average annual per capita yield for each revenue source, except the one referred to in paragraph (e) of the definition revenue source , for that fiscal year; B is that province’s average annual per capita revenue to be equalized, for the revenue source referred to in paragraph (e) of the definition revenue source , for that fiscal year; C is any fiscal equalization payment that would be paid to that province for that fiscal year if the amount of that payment were determined in accordance with section 3.2 without regard to section 3.4; E is, with respect to Nova Scotia, any amount that may be paid to that province for that fiscal year in accordance with sections 7 and 8 and 10 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act ; and F is the average annual population of that province for that fiscal year. ( capacité fiscale totale par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
yield means, in respect of a province for a revenue source for a fiscal year, an amount equal to the product obtained by multiplying the national average rate of tax for that revenue source for that fiscal year by that province’s revenue base for that revenue source for that fiscal year. ( rendement )
Federal-Provincial Fiscal Arrangements Act — F-8 3.71
Additional fiscal equalization payment 3.71 (1) An additional fiscal equalization payment for the period referred to in subsection (2) may be paid to Nova Scotia equal to the amount by which (a) the aggregate of the following amounts: (i) the aggregate of the fiscal equalization amounts computed under section 3.72 for that province for all fiscal years in the period, and (ii) the aggregate of the amounts that would be paid to that province for all fiscal years in the period in accordance with sections 7 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act as that Act read on April 1, 2007, computed as if the fiscal equalization payment for that province for each fiscal year in the period were equal to the fiscal equalization amount computed under section 3.72 for that province for that fiscal year is greater than (b) the aggregate of the following amounts: (i) the aggregate of the fiscal equalization payments paid to that province for the period, and (ii) the aggregate of the amounts paid to that province for the period in accordance with sections 7 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act . Definition of period (2) For the purpose of subsection (1), period means the period beginning on April 1, 2008 and ending on the earlier of (a) March 31 of the fiscal year preceding the first fiscal year with respect to which Nova Scotia does not meet the conditions under paragraphs 12(1)(a) and (b) of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act and is not receiving any transitional payments under section 14 of that Act, and (b) March 31, 2020. 2007, c. 35, s. 163; 2013, c. 33, s. 116
Federal-Provincial Fiscal Arrangements Act — F-8 3.72
h revenue source in respect of British Columbia for that fiscal year, E is the product of the average annual population of Saskatchewan for that fiscal year and the aggregate of the average annual per capita yield for each revenue source in respect of Saskatchewan for that fiscal year, and F is the aggregate of the average annual population for that fiscal year of Ontario, Quebec, Manitoba, British Columbia and Saskatchewan; (b) if, for a province, the value determined for F in paragraph (1)(b) is greater than the value determined for E in that paragraph, the difference between those values in relation to that province is deemed to be zero; and (c) if, for a province, the value determined for J in the description of H in paragraph (1)(b) is greater than the value determined for I in that description, the difference between those values in relation to that province is deemed to be zero. Adjustment of revenue to be equalized (4) Subject to subsections (5) and (6), if, for a fiscal year, the fiscal equalization amount for a province determined under subsection (1) is greater than zero and that province has seventy per cent or more of the average annual revenue base for all of the provinces in that fiscal year in respect of a revenue source, the revenue to be equalized from that revenue source for all of the provinces for the purpose of determining the average annual per capita yield for each province for that revenue source for that fiscal year is an amount equal to seventy per cent of the revenue to be equalized as otherwise determined from that revenue source for all of the provinces for each of the three immediately preceding fiscal years. Nova Scotia (5) For the purpose of calculating the additional fiscal equalization payment that may be paid to Nova Scotia under subsection 3.71(1), (a) subsection (4) applies to Nova Scotia in respect of the revenue source referred to in paragraph (z.5) of the definition revenue source in subsection 3.9(1) only for those fiscal years in the period referred to in subsection 3.71(2) for which the application of subsection (4) would result in an increase in the amount calculated under paragraph 3.71(1)(a); and (b) subsection (4) does not apply to Newfoundland and Labrador in respect of the revenue source referred to in paragraph (z.5) of the definition revenue source in subsection 3.9(1). (6) [Repealed, 2013, c. 33, s. 117] 2007, c. 35, s. 163; 2013, c. 33, s. 117
Federal-Provincial Fiscal Arrangements Act — F-8
average annual per capita yield means, in respect of a province for a revenue source for a fiscal year, the amount determined by the formula (A + B + C) / (D + E + F) where A is the yield for that revenue source for the fiscal year that is one year prior to that fiscal year; B is the yield for that revenue source for the fiscal year that is two years prior to that fiscal year; C is the yield for that revenue source for the fiscal year that is three years prior to that fiscal year; D is the population of that province for the fiscal year that is one year prior to that fiscal year; E is the population of that province for the fiscal year that is two years prior to that fiscal year; and F is the population of that province for the fiscal year that is three years prior to that fiscal year. ( rendement annual moyen par habitant )
Federal-Provincial Fiscal Arrangements Act — F-8
average annual population means, in respect of a province for a fiscal year, the amount determined by the formula (A + B + C) / 3 where A is the population of that province for the fiscal year that is one year prior to that fiscal year; B is the population of that province for the fiscal year that is two years prior to that fiscal year; and C is the population of that province for the fiscal year that is three years prior to that fiscal year. ( population annuelle moyenne )
Federal-Provincial Fiscal Arrangements Act — F-8
average annual revenue base means, in respect of a province for a revenue source for a fiscal year, the amount determined by the formula (A + B + C) / 3 where A is the revenue base for the fiscal year that is one year prior to that fiscal year; B is the revenue base for the fiscal year that is two years prior to that fiscal year; and C is the revenue base for the fiscal year that is three years prior to that fiscal year. ( assiette annuelle moyenne )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
revenue source means any of the following sources from which provincial revenues are or may be derived: (a) personal income taxes; (b) corporation income taxes, and revenues derived from government business enterprises that are not included in any other paragraph of this definition; (c) taxes on capital of corporations; (d) general and miscellaneous sales taxes, harmonized sales taxes and amusement taxes; (e) tobacco taxes; (f) motive fuel taxes derived from the sale of gasoline; (g) motive fuel taxes derived from the sale of diesel fuel; (h) non-commercial motor vehicle licensing revenues; (i) commercial motor vehicle licensing revenues; (j) alcoholic beverage revenues; (k) hospital and medical care insurance premiums; (l) forestry revenues from (i) crown lands, and (ii) private lands; (m) conventional new oil revenues; (n) conventional old oil revenues; (o) heavy oil revenues; (p) mined oil revenues; (q) light and medium third tier oil revenues; (r) heavy third tier oil revenues; (s) revenues from domestically sold natural gas and exported natural gas; (t) sales of Crown leases and reservations on oil and natural gas lands; (u) oil and gas revenues other than those described in paragraphs (m) to (t); (v) mining revenues; (w) water power rentals; (x) insurance premium taxes; (y) payroll taxes; (z) provincial and local government property taxes; (z.1) race track taxes; (z.2) revenues from lottery ticket sales; (z.3) revenues, other than those described in paragraphs (z.1) and (z.2), from games of chance; (z.4) miscellaneous provincial taxes and revenues, provincial revenues from sales of goods and services, local government revenues from sales of goods and services, and miscellaneous local government taxes and revenues; and (z.5) revenues of the Government of Canada from any of the following sources that are shared by Canada with a province: (i) Newfoundland and Labrador offshore revenues, (ii) Nova Scotia offshore revenues, and (iii) revenues from any other source referred to in this definition. ( source de revenu )
Federal-Provincial Fiscal Arrangements Act — F-8
revenue to be equalized means, in respect of a revenue source for a province for a fiscal year, the revenue, as determined by the Minister, derived by that province for that fiscal year from that revenue source and may be defined more particularly by the regulations. ( revenu sujet à péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8
yield means, in respect of a province for a revenue source for a fiscal year, an amount equal to the product obtained by multiplying the national average rate of tax for that revenue source for that fiscal year by that province’s revenue base in respect of that revenue source for that fiscal year. ( rendement )
Federal-Provincial Fiscal Arrangements Act — F-8 3.91
Time of calculation — ss. 3.2 to 3.4 3.91 (1) At a time determined by the Minister, no later than three months before the beginning of a fiscal year, the Minister shall calculate (a) the fiscal equalization payment that may be paid to a province under sections 3.2 and 3.4 for that fiscal year on the basis that the province makes an election under subsection 3.2(2) for that fiscal year; and (b) the fiscal equalization payment that may be paid to the province under those sections for that fiscal year on the basis that the province does not make an election under that subsection for that fiscal year. Time of calculation — section 3.72 (2) The fiscal equalization amounts referred to in section 3.72 for a fiscal year shall be calculated no later than three months before the end of the fiscal year. (3) to (5) [Repealed, 2013, c. 33, s. 120] 2007, c. 29, s. 62, c. 35, s. 165; 2013, c. 33, s. 120
Federal-Provincial Fiscal Arrangements Act — F-8 3.92
Underpayment 3.92 If the Minister determines that the Minister has underpaid any amounts payable to a province under this Part, the Minister may, within the prescribed time and in the prescribed manner, pay that province an amount equal to the underpayment. 2007, c. 29, s. 62, c. 35, s. 165
Federal-Provincial Fiscal Arrangements Act — F-8 3.93
Overpayment 3.93 If the Minister determines that the Minister has overpaid any amounts paid to a province under this Part, the Minister may recover the amount of that overpayment (a) within the prescribed time and in the prescribed manner, from any amount payable under this Act to that province; or (b) from that province as a debt due to Her Majesty in right of Canada. 2007, c. 29, s. 62, c. 35, s. 165
Federal-Provincial Fiscal Arrangements Act — F-8 3.94
Time and manner of payments 3.94 There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister, any amounts authorized to be paid by this Part at the times and in the manner that the Minister considers appropriate. 2007, c. 29, s. 62
Federal-Provincial Fiscal Arrangements Act — F-8 3.95
Recovery 3.95 If the Minister has made a payment to a province under subsection 4.2(1) of this Act as it read on the day before the day on which this section comes into force, the Minister shall, in the prescribed amounts, reduce the fiscal equalization payments to that province for the fiscal years in the period beginning on April 1, 2007 and ending on March 31, 2016. If, on March 31, 2016, the total amount of that payment has not been recovered, the Minister may recover the amount remaining as a debt due to Her Majesty in right of Canada out of any sum of money that may be due or payable by Her Majesty in right of Canada to that province pursuant to this Act or any other Act of Parliament. 2007, c. 29, s. 62
Federal-Provincial Fiscal Arrangements Act — F-8 3.96
Day of election 3.96 An election under this Part is deemed to have been made on the day on which the election is received by the Minister. 2007, c. 35, s. 166
Federal-Provincial Fiscal Arrangements Act — F-8 3.97
Deeming — final computation 3.97 For the purpose of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act , the final computation of the amount of the fiscal equalization payment for a fiscal year is deemed to have been made on March 1 of that fiscal year. 2007, c. 35, s. 166; 2013, c. 33, s. 121
Federal-Provincial Fiscal Arrangements Act — F-8 3.98
Payments — Ontario and Prince Edward Island 3.98 (1) There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister, the following sums for the fiscal year beginning April 1, 2011: (a) to Ontario, $150,365,000; and (b) to Prince Edward Island, $1,089,000. Recovery (2) If the Minister has made a payment to a province under subsection (1), he or she shall reduce, by an amount equal to 1/10 of that payment, the fiscal equalization payments to that province for each of the fiscal years in the period beginning on April 1, 2012 and ending on March 31, 2022. If, for one of those fiscal years, it is not possible to reduce the fiscal equalization payment by that entire amount, he or she may recover the amount remaining as a debt due to Her Majesty in right of Canada out of any sum of money that may be due or payable by Her Majesty in right of Canada to that province under this Act for that fiscal year. 2011, c. 15, s. 28