Federal-Provincial Fiscal Arrangements Regulations, 1999 — 24.1
24.1 (1) Despite any other provision of these Regulations, the Minister shall recover the amount of any overpayment in respect of fiscal equalization from a province for the fiscal years beginning April 1, 1999, April 1, 2000, April 1, 2001 and April 1, 2002 — including any overpayment arising from the calculations described in subsection (2) for the fiscal year beginning April 1, 2002 — resulting from a methodological revision of data which has occurred before the coming into force of this Part. (2) Where, after a methodological revision of data, the calculation described in subsection (3) for a province results in a positive amount, the residential net capital stock data that was produced before the implementation of the methodological revision shall be used in calculating the interim estimates for the fiscal year beginning April 1, 2002 in accordance with subparagraphs 8(1)(a)(i) and (ii) for that province. (3) The amount of an equalization overpayment resulting from a methodological revision of data, for a province, is the amount by which (a) the estimate of fiscal equalization for a fiscal year made in accordance with paragraph 8(1)(a) based on the residential net capital stock data before the implementation of the methodological revision exceeds (b) the estimate of the fiscal equalization for that fiscal year made in accordance with paragraph 8(1)(a) based on the residential net capital stock data immediately after the implementation of the methodological revision. (4) The overpayment shall be recovered in equal monthly installments during the period beginning on April 1, 2003 and ending on March 31, 2008. (5) If the amount to be recovered from a province as determined under subsections (1) to (4) during a fiscal year plus the amount to be recovered from the province during the same fiscal year in accordance with section 24 exceeds the limit set out in subsection 24(2) of amounts that may be recovered from a province during a fiscal year, the amount to be recovered from that province in that fiscal year under this Part shall be reduced by the amount in excess of that limit. (6) The recovery of any balance outstanding after the adjustments referred to in subsection (5) have been made shall be deferred to the next fiscal year. (7) Despite subsections (5) and (6), any balance that remains outstanding on April 1, 2007 as a result of the application of those subsections shall be recovered in equal monthly installments during the period beginning on that day and ending on March 31, 2008. (8) If methodological revisions of data, which occur after the coming into force of this Part and before March 1, 2003, result in additional overpayments to one or more provinces, (a) the amount to be recovered from a province that has previously received an overpayment shall be adjusted by adding the amount of the additional overpayments affecting that province; and (b) in the case of a province that has not previously received an overpayment, the additional overpayments affecting that province shall be recovered in accordance with this Part. (9) If methodological revisions of data, which occur after the coming into force of this Part and before March 1, 2003, have the effect of reducing an overpayment, the amount to be recovered from the province shall be adjusted accordingly. (10) Subsections (4) to (7) shall continue to apply despite any adjustments to the amount to be recovered as a result of subsection (8) or (9). (11) The definitions in this subsection apply in this Part. methodological revision of data means a revision of residential net capital stock data that is the result of a planned research and development programme to improve a statistical methodology but not the result of data updates or benchmarking without a revision of the statistical methodology employed by Statistics Canada. ( révision méthodologique des données ) residential net capital stock data means the residential net capital stock data referred to in the description