GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Act — F-8 4
s derived from property taxes; and (i) revenues relating to consumption taxes excluding revenues derived from excise taxes. ( source de revenu ) revenue to be equalized , in respect of a revenue source for a territory for a fiscal year, means (a) the revenue, as determined by the Minister, derived by that territory for that fiscal year from that revenue source; and (b) in the case of a revenue source referred to in paragraphs (a), (b), (h) and (i) of the definition revenue source , the product obtained by multiplying the sum of miscellaneous revenues derived by that territory for the fiscal year by the quotient obtained by dividing the sum of revenues from that revenue source derived by all territories for that fiscal year by the sum of all revenues derived by all territories from the revenue sources referred to in paragraphs (a), (b), (h) and (i) of the definition revenue source for the fiscal year. It may be defined more particularly by the regulations. ( revenu sujet à péréquation ) superannuation adjustment means, in respect of a territory, for each fiscal year, the amount determined by the Minister of Public Works and Government Services to be equal to, with respect to the fiscal year that is two years prior to that fiscal year, the difference between the amount of the superannuation contribution that is payable by that territory under the Public Service Superannuation Act and the amount that would be payable by that territory under that Act as it read on June 16, 1999. ( montant de l’indexation des pensions ) yield means, in respect of a territory for a revenue source for a fiscal year, an amount equal to the aggregate of (a) the product obtained by multiplying the national average rate of tax for that revenue source for that fiscal year by that territory’s revenue base in respect of that revenue source for that fiscal year, and (b) the yield adjustment determined under paragraph 4.2(b) for that fiscal year. ( rendement ) Redetermination — gross expenditure base for 2016-2017 (2) For the purposes of the definition gross expenditure base in subsection (1), the Minister may, at any time during the fiscal year beginning on April 1, 2016, recalculate the amount determined to be the gross expenditure base in respect of a territory for that fiscal year using the following population adjusted gross expenditure escalator: (a) 1.02497 in respect of Yukon; (b) 1.01377 in respect of the Northwest Territories; and (c) 1.02833 in respect of Nunavut. R.S., 1985, c. F-8, s. 4; R.S., 1985, c. 11 (3rd Supp.), s. 3; 1992, c. 10, s. 3; 1994, c. 2, s. 2; 1999, c. 11, s. 2; 2001, c. 19, s. 1; 2003, c. 15, s. 3; 2004, c. 4, s. 2, c. 22, s. 3; 2005, c. 7, s. 1; 2007, c. 29, s. 62; 2013, c. 33, s. 122; 2016, c. 7, s. 180 2023, c. 26, s. 245
Federal-Provincial Fiscal Arrangements Act — F-8
eligible revenues means, in respect of a territory for a fiscal year, the amount equal to the product obtained by multiplying the fiscal capacity of that territory for that fiscal year by 0.70. ( revenus admissibles )
Federal-Provincial Fiscal Arrangements Act — F-8
fiscal capacity means, in respect of a territory for a fiscal year, the amount determined by the formula (A + B + C) / 3 where A is the aggregate of the yields in that territory for each revenue source for the fiscal year that is two years prior to that fiscal year; B is the aggregate of the yields in that territory for each revenue source for the fiscal year that is three years prior to that fiscal year; C is the aggregate of the yields in that territory for each revenue source for the fiscal year that is four years prior to that fiscal year. ( capacité fiscale )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
gross expenditure base means, (a) for the fiscal year beginning on April 1, 2015, an amount equal to (i) $1,065,524,388 in respect of Yukon, (ii) $1,551,787,629 in respect of the Northwest Territories, and (iii) $1,579,969,113 in respect of Nunavut; and (b) in respect of a territory, for each subsequent fiscal year, an amount determined by the formula (A × B) + C where A is the amount determined to be the gross expenditure base for that territory for the fiscal year preceding that fiscal year, B is the population adjusted gross expenditure escalator for that territory for that fiscal year, and C is the gross expenditure base adjustment determined under paragraph 4.2(a) for that territory for that fiscal year. ( base des dépenses brutes )
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 and territories by the revenue base in respect of that revenue source for that fiscal year for all provinces and territories. ( taux d’imposition national moyen )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
population adjusted gross expenditure escalator means, in respect of a territory for a fiscal year, a factor equal to the product obtained by multiplying (a) the population adjustment factor for that territory for the fiscal year by (b) the provincial local government expenditure index for the fiscal year. ( facteur de majoration des dépenses brutes rajustées en fonction de la population )
Federal-Provincial Fiscal Arrangements Act — F-8
population adjustment factor means, in respect of a territory for a fiscal year, the measure of the population growth of that territory relative to the population growth of Canada and may be defined more particularly by the regulations. ( facteur de rajustement en fonction de la population )
Federal-Provincial Fiscal Arrangements Act — F-8
provincial local government expenditure index means, for a fiscal year, the measure of changes in provincial and territorial government spending on programs and services and may be defined more particularly by the regulations. ( indice provincial des dépenses des administrations locales )
Federal-Provincial Fiscal Arrangements Act — F-8
revenue base means, in respect of a revenue source for a territory for a fiscal year, the measure of the relative capacity of that territory 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
revenue block [Repealed, 2013, c. 33, s. 122]
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
revenue source means any of the following sources from which territorial revenues are or may be derived: (a) revenues relating to personal income; (b) revenues relating to corporate income and government business enterprises; (c) revenues derived from tobacco; (d) revenues derived from motive fuel taxes from the sale of gasoline; (e) revenues derived from motive fuel taxes from the sale of diesel fuel; (f) revenues derived from the sale of alcoholic beverages; (g) revenues derived from payroll taxes; (h) revenues derived from property taxes; and (i) revenues relating to consumption taxes excluding revenues derived from excise taxes. ( source de revenu )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
revenue to be equalized , in respect of a revenue source for a territory for a fiscal year, means (a) the revenue, as determined by the Minister, derived by that territory for that fiscal year from that revenue source; and (b) in the case of a revenue source referred to in paragraphs (a), (b), (h) and (i) of the definition revenue source , the product obtained by multiplying the sum of miscellaneous revenues derived by that territory for the fiscal year by the quotient obtained by dividing the sum of revenues from that revenue source derived by all territories for that fiscal year by the sum of all revenues derived by all territories from the revenue sources referred to in paragraphs (a), (b), (h) and (i) of the definition revenue source for the fiscal year. It may be defined more particularly by the regulations. ( revenu sujet à péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8
superannuation adjustment means, in respect of a territory, for each fiscal year, the amount determined by the Minister of Public Works and Government Services to be equal to, with respect to the fiscal year that is two years prior to that fiscal year, the difference between the amount of the superannuation contribution that is payable by that territory under the Public Service Superannuation Act and the amount that would be payable by that territory under that Act as it read on June 16, 1999. ( montant de l’indexation des pensions )
Federal-Provincial Fiscal Arrangements Act — F-8 (a)
yield means, in respect of a territory for a revenue source for a fiscal year, an amount equal to the aggregate of (a) the product obtained by multiplying the national average rate of tax for that revenue source for that fiscal year by that territory’s revenue base in respect of that revenue source for that fiscal year, and (b) the yield adjustment determined under paragraph 4.2(b) for that fiscal year. ( rendement )
Federal-Provincial Fiscal Arrangements Act — F-8 4.1
ct and the regulations as they read on December 17, 2012; B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012; and C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012. ( rendement moyen ) revenues to be equalized adjustment means the amount determined by the Minister for the fiscal year that corresponds to the amount, for all taxpayers, of any rebate, credit or reduction in relation to revenue relating to personal income that a territory, province or one of their local governments grant in favour of a taxpayer for the fiscal year, up to a maximum that reduces to zero the amount of the taxpayer’s tax that is included in that revenue source for that fiscal year. ( rajustement de revenus sujets à péréquation ) 2004, c. 22, s. 4; 2005, c. 7, s. 1; 2006, c. 4, s. 183; 2007, c. 29, s. 62; 2013, c. 33, s. 123; 2018, c. 12, s. 216 2023, c. 26, s. 246
Federal-Provincial Fiscal Arrangements Act — F-8
average adjusted yield means, in respect of revenues relating to personal income of a territory for the fiscal year beginning on April 1, 2014, the amount determined by the formula (A + B + C) / 3 where A is the yield for that revenue source for the fiscal year beginning on April 1, 2012, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories; B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories; and C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories. ( rendement rajusté moyen )
Federal-Provincial Fiscal Arrangements Act — F-8
average yield means, in respect of a given revenue source of a territory for the fiscal year beginning on April 1, 2014, the amount determined by the formula (A + B + C) / 3 where A is the yield for that revenue source for the fiscal year beginning on April 1, 2012, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012; B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012; and C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012. ( rendement moyen )
Federal-Provincial Fiscal Arrangements Act — F-8
revenues to be equalized adjustment means the amount determined by the Minister for the fiscal year that corresponds to the amount, for all taxpayers, of any rebate, credit or reduction in relation to revenue relating to personal income that a territory, province or one of their local governments grant in favour of a taxpayer for the fiscal year, up to a maximum that reduces to zero the amount of the taxpayer’s tax that is included in that revenue source for that fiscal year. ( rajustement de revenus sujets à péréquation )
Federal-Provincial Fiscal Arrangements Act — F-8 4.11
Additional payment for 2016-2017 4.11 An amount may be paid to a territory equal to the difference between the amount determined by the Minister under paragraph (a) and the amount set out under paragraph (b) for that territory: (a) the amount of the territorial formula financing payment that would have been paid to a territory for the fiscal year beginning on April 1, 2016, if that amount had been determined using the amount determined to be the gross expenditure base under subsection 4(2); and (b) as the case may be, (i) $878,040,329 in respect of Yukon, (ii) $1,195,799,238 in respect of the Northwest Territories, and (iii) $1,462,488,258 in respect of Nunavut. 2016, c. 7, s. 181
Federal-Provincial Fiscal Arrangements Act — F-8 4.12
Payments — Yukon and Northwest Territories 4.12 The following amounts may be paid for each fiscal year in the period beginning on April 1, 2019 and ending on March 31, 2024: (a) to Yukon, $1,270,000; and (b) to the Northwest Territories, $1,744,000. 2018, c. 12, s. 217
Federal-Provincial Fiscal Arrangements Act — F-8 4.2
Powers of the Minister 4.2 The Minister may determine, in respect of a territory for a fiscal year, (a) the amount of the gross expenditure base adjustment, in order to reflect (i) a transfer of responsibilities between Canada and the government of a territory or the government of a territory and an aboriginal government, (ii) the signing of land claims, comprehensive land claims or self-government agreements with aboriginal governments, and (iii) personal income tax room sharing agreements between the government of Yukon and an aboriginal government in Yukon; and (b) the amount of the yield adjustment, in order to reflect (i) personal income tax room sharing agreements between the government of Yukon and an aboriginal government in Yukon, (ii) federal statutory limitations on territo-rial revenue raising capacity. (iii) [Repealed, 2013, c. 33, s. 124] 2004, c. 22, s. 4; 2005, c. 7, s. 1; 2007, c. 29, s. 62; 2013, c. 33, s. 124
Federal-Provincial Fiscal Arrangements Act — F-8 4.3
Time of calculation 4.3 The territorial formula financing payment payable to a territory for a fiscal year shall be calculated, at a time determined by the Minister, no later than three months before that fiscal year begins. 2004, c. 22, s. 4; 2005, c. 7, s. 1; 2007, c. 29, s. 62
Federal-Provincial Fiscal Arrangements Act — F-8 4.4
Underpayment 4.4 If the Minister determines that the Minister has underpaid any amounts payable to a territory under this Part, the Minister may, within the prescribed time and in the prescribed manner, pay that territory an amount equal to the underpayment. 2005, c. 7, s. 1; 2006, c. 4, s. 185; 2007, c. 29, s. 62, c. 35, s. 167
Federal-Provincial Fiscal Arrangements Act — F-8 4.5
Overpayment 4.5 If the Minister determines that the Minister has overpaid any amounts paid to a territory 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 territory; or (b) from that territory as a debt due to Her Majesty in right of Canada. 2005, c. 7, s. 1; 2007, c. 29, s. 62, c. 35, s. 167
Federal-Provincial Fiscal Arrangements Act — F-8 4.6
Time and manner of payments 4.6 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. 2005, c. 7, s. 1; 2007, c. 29, s. 62
Federal-Provincial Fiscal Arrangements Act — F-8 4.7
Recovery — Yukon 4.7 (1) The Minister may recover, from any amount payable under this Part to Yukon, the amount, as determined by the Minister, that is computed under sections 7.5 and 7.7 of the Canada-Yukon Oil and Gas Accord, signed on May 28, 1993, and under section 7.27 of the Yukon Northern Affairs Program Devolution Transfer Agreement, signed on October 29, 2001. Recovery — Northwest Territories (2) The Minister may recover, from any amount payable under this Part to the Northwest Territories, the amount, as determined by the Minister, that is computed under section 10.2 of the Northwest Territories Lands and Resources Devolution Agreement that was made on June 25, 2013, as amended from time to time. 2005, c. 7, s. 1; 2007, c. 29, s. 62; 2014, c. 2, s. 10
Federal-Provincial Fiscal Arrangements Act — F-8 5
Fiscal stabilization payment 5 Subject to this Act, the Minister may pay to a province, for each fiscal year that begins after March 31, 1987, a fiscal stabilization payment not exceeding the amount computed in accordance with section 6. R.S., 1985, c. F-8, s. 5; R.S., 1985, c. 11 (3rd Supp.), s. 4
Federal-Provincial Fiscal Arrangements Act — F-8 6
te the amount is lent or shall be recovered, in prescribed manner, from any amount that may become payable to the province pursuant to this Act within that period. (11) [Repealed, 2010, c. 25, s. 173] R.S., 1985, c. F-8, s. 6; R.S., 1985, c. 11 (3rd Supp.), s. 5; 1995, c. 17, s. 47; 1999, c. 11, s. 3, c. 31, s. 235; 2005, c. 7, s. 2; 2010, c. 25, s. 173; 2011, c. 15, s. 29 2021, c. 23, s. 193 2023, c. 26, s. 247
Federal-Provincial Fiscal Arrangements Act — F-8 7
Administration agreement 7 (1) The Minister or the Minister of National Revenue, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an administration agreement with the government of a province or an aboriginal government. Restriction (1.1) An administration agreement referred to in paragraph (b) of the definition administration agreement in subsection 2(1) can only be entered into if the government of the province that is to administer and enforce the First Nation law also administers and enforces Part IX of the Excise Tax Act under an administration agreement referred to in paragraph (a) of that definition. Amending agreement (2) The Minister or the Minister of National Revenue, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement amending the terms and conditions of an administration agreement. Amending agreement — exception to general rule (2.1) Subsection (2) does not apply to an amendment made to an administration agreement if the agreement authorizes the Minister or the Minister of National Revenue to make the amendment and the amendment does not fundamentally alter the terms and conditions of the agreement. Confirmation of past amendments (2.2) Amendments that were made to an administration agreement before the day on which the Technical Tax Amendments Act, 2012 received royal assent and that, if subsection (2.1) had been in force on the date those amendments were made, would have been authorized under that subsection are, for greater certainty, ratified and confirmed and all actions taken and payments made as a result of those amendments are ratified and confirmed. Application of provincial laws (3) Where an Act of the legislature of a province in respect of which an administration agreement has been entered into and that imposes a tax contains provisions requiring every person making a payment of a specified kind to another person to deduct or withhold therefrom an amount, and to remit that amount on account of the tax, effect may be given to those provisions in relation to persons to whom those payments are made out of the Consolidated Revenue Fund or by an agent of Her Majesty in right of Canada. Depositing payments (4) A government that is a party to an administration agreement in respect of an Act may, in accordance with the terms and conditions of the agreement and, if the Act is the Act of the legislature of a province, subject to the law of the province, deposit to an account under its control any form of payment, including a cheque or money order, received in the course of administering and enforcing the Act, that is payable to the government that is the other party to the administration agreement. R.S., 1985, c. F-8, s. 7; 1992, c. 10, s. 4; 1998, c. 21, s. 77; 2013, c. 34, s. 418
Federal-Provincial Fiscal Arrangements Act — F-8 7.1
Set-offs — provincial Act 7.1 (1) Where the Government of Canada has entered into an administration agreement in respect of an Act of the legislature of a province, the federal Minister who, pursuant to the administration agreement, is responsible for the administration and enforcement of the Act may, subject to the law of the province and in accordance with the terms and conditions of the agreement, apply any amount that is payable to a person under that Act, for the purpose of reducing the amount that is, or may become, payable by that person under any Act of the legislature of the province or any Act of Parliament. Set-offs — federal Act (2) Where the government of a province has entered into an administration agreement in respect of an Act of Parliament, the provincial Minister who, pursuant to the administration agreement, is responsible for the administration and enforcement of the Act may, in accordance with the terms and conditions of the agreement, apply any amount that is payable to a person under that Act, for the purpose of reducing the amount that is, or may become, payable by that person under any Act of the legislature of the province that imposes a tax or any Act of Parliament. 1992, c. 10, s. 4
Federal-Provincial Fiscal Arrangements Act — F-8 7.2
Assignment of amount owed 7.2 Subject to section 7.1, where an amount is owed by a government to a person under an Act in respect of which an administration agreement has been entered into, that person may direct that the amount be applied, in accordance with the terms and conditions of the administration agreement, against any amount that is payable by that person under (a) an Act of Parliament, if the money is owed by the government under an Act of the legislature of the province; or (b) an Act of the legislature of the province, if the money is owed by the government under an Act of Parliament. 1992, c. 10, s. 4
Federal-Provincial Fiscal Arrangements Act — F-8 7.3
Payments 7.3 Notwithstanding any other Act of Parliament, any amount that is payable by a person under an Act of Parliament in respect of which an administration agreement has been entered into may be remitted by that person to the government of the province that is a party to the administration agreement. 1992, c. 10, s. 4