GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 23
Adjustment payments 23 (1) Subject to subsection (2) and section 24, the adjustment payment that may be paid to a province for a fiscal year is the amount by which, (a) in the case of the Provinces of New Brunswick, Prince Edward Island and Newfoundland, the product obtained by multiplying (i) the amount for the immediately preceding fiscal year determined under paragraph 13(2)(b) of the former Act if that year commenced with the 1st day of April, 1971, or determined under this paragraph if that year commenced with or after the 1st day of April, 1972, by (ii) the quotient obtained by dividing (A) the aggregate of the amounts, as determined by the Secretary of State, of the operating expenditures for post-secondary education in all the provinces in the fiscal year, by (B) the aggregate of the amounts, as determined by the Secretary of State, of the operating expenditures for post-secondary education in all the provinces in the immediately preceding fiscal year, and (b) in the case of any other province, the amount, as determined by the Secretary of State, that is equal to 50% of the operating expenditures for post-secondary education in the province in the fiscal year, exceeds the aggregate of (c) the federal revenue reduction relating to post-secondary education applicable to the province for the fiscal year, (d) the portion, determined in prescribed manner, of the provincial revenue equalization payment payable to the province for the fiscal year under Part I that is attributable to the federal revenue reduction relating to post-secondary education applicable to the province for the fiscal year, and (e) the portion, determined in prescribed manner, of the provincial tax revenue guarantee payment payable to the province for the fiscal year under Part IV that is attributable to the federal revenue reduction relating to post-secondary education applicable to the province for the fiscal year. Alteration of adjustment payments (2) Subject to section 24, where the adjustment payment that may be paid to a province described in paragraph (1)(a) for a fiscal year is less than the amount by which (a) the amount, as determined by the Secretary of State, equal to 50% of the operating expenditures for post-secondary education in the province in the fiscal year exceeds (b) the aggregate for the fiscal year of the amounts determined under paragraphs (1)(c), (d) and (e) in the case of the province, the adjustment payment that may be paid to the province for the fiscal year is the amount by which the amount referred to in paragraph (a) exceeds the aggregate referred to in paragraph (b), and in computing the adjustment payment that may be paid to the province for any subsequent fiscal year the province shall be deemed to be a province described in paragraph (1)(b). 1972, c. 8, s. 23; 1973-74, c. 45, s. 4
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 24
ggregate for that fiscal year of the amounts determined under paragraphs 23(1)(c), (d) and (e) in the case of the province, and (d) in the case of the fiscal year commencing with the 1st day of April, 1973, an amount, as determined by the Secretary of State, equal to the aggregate of (i) the adjustment payment that, but for this section, would be payable to the province for that fiscal year, and (ii) the aggregate for that fiscal year of the amounts determined under paragraphs 23(1)(c), (d) and (e) in the case of the province. Determination of amount of contribution (3) For the purpose of applying subsection (1) to determine the adjustment payment that may be paid to a province for each fiscal year in the period commencing with the 1st day of April, 1974 and ending with the 31st day of March, 1977, the amount of the federal contribution to a province for any such fiscal year is (a) in the case of that fiscal year, an amount, as determined by the Secretary of State, equal to the aggregate of (i) the adjustment payment that, but for this section, would be payable to the province for that fiscal year, and (ii) the aggregate for that fiscal year of the amounts determined under paragraphs 23(1)(c), (d) and (e) in the case of the province; and (b) in the case of the immediately preceding fiscal year, an amount, as determined by the Secretary of State, equal to the aggregate of (i) the adjustment payment that may be paid to the province for that immediately preceding fiscal year, and (ii) the aggregate for that immediately preceding fiscal year of the amounts determined under paragraphs 23(1)(c), (d) and (e) in the case of the province. 1972, c. 8, s. 24; 1973-74, c. 45, s. 5
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 25
Operating expenditures 25 (1) Subject to subsections (2) and (3), the operating expenditures for post-secondary education in a province in a fiscal year are the aggregate of the operating expenditures, as determined by the Secretary of State, incurred for post-secondary education by or in respect of each of the educational institutions in the province during the financial years of such institutions related to the fiscal year, but do not include (a) any amount expended in respect of student financial aid; (b) any amount expended as or on account of the capital cost of land, buildings, physical plant, facilities or equipment, except as otherwise provided by the regulations; (c) any amount expended as or on account of interest; (d) any amount expended in payment of a capital debt; (e) any provision for depreciation on buildings, physical plant, facilities or equipment; (f) any amount expended in respect of a prescribed ancillary enterprise undertaken or operated by an educational institution; or (g) such portion of any account expended as or on account of rent on land, buildings, physical plant, facilities or equipment as may be prescribed. Idem (2) In determining the operating expenditures incurred for post-secondary education by or in respect of an educational institution during a financial year of the institution, there shall be deducted from the amount thereof otherwise determined (a) any amount received by the institution in the year for assisted, sponsored or contract research, and (b) any amount received by the institution in the year from Her Majesty in right of Canada or any agent thereof or from the Canada Council, except as otherwise provided by the regulations. Idem (3) In determining the operating expenditures for post-secondary education in a province in a fiscal year, there shall be deducted from the amount thereof otherwise determined any amount paid to the province in the year by Her Majesty in right of Canada or any agent thereof, otherwise than pursuant to this Act, that is prescribed for the purposes of this subsection to be an amount paid in respect of post-secondary education.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 26
Federal revenue reduction 26 For the purpose of this Part, the federal revenue reduction relating to post-secondary education applicable to a province for a fiscal year is an amount equal to the aggregate of (a) the amount, as determined by the Minister, that would be derived from a tax, computed in accordance with the Income Tax Act , (i) on the incomes (other than incomes from businesses) of individuals resident in the province on the last day of the taxation year ending in the fiscal year, within the meaning of the Income Tax Act , (ii) on the incomes (other than incomes from businesses) earned in the province in the taxation year ending in the fiscal year by individuals not resident in Canada at any time during the taxation year, within the meaning of the Income Tax Act , and (iii) on the incomes from businesses earned in the province in the taxation year ending in the fiscal year by individuals, within the meaning of the Income Tax Act , equal to 4.357% of the tax otherwise payable, within the meaning of paragraph 120(4)(c) of the Income Tax Act , under Part I of that Act on those incomes, and (b) the amount, as determined by the Minister, that would be derived from a tax, computed in accordance with the Income Tax Act , on the income earned in the province by each corporation (other than a non-resident-owned investment corporation as defined in the Income Tax Act or a corporation specified in Schedule D to the Financial Administration Act that is an agent of Her Majesty in right of Canada) that maintained a permanent establishment in the province at any time during its taxation year ending in the calendar year that ends in the fiscal year, at the rate of 1% of its taxable income earned in the province in that taxation year.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
independent auditor means an auditor who is a member in good standing of an institution or association of accountants incorporated by or under the authority of the legislature of a province but who is not, except as otherwise provided by the regulations, the same person or a member of the same firm or office of auditors as, or employed by the same employer as, the provincial auditor; ( vérificateur indépendant )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
provincial auditor means such person as is charged by law with the audit of the accounts of a province; ( vérificateur provincial )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
secondary institution , in relation to a province, means an institution in that province that offers at post-secondary level only prescribed programs of study. ( établissement secondaire )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 28
Failure to file return 28 Where a provincial return of operating expenditures for a fiscal year as described in subsection 27(2) has not been submitted to the Secretary of State within 12 months after the end of the fiscal year, the Secretary of State, in determining the operating expenditures for post-secondary education in the province in the fiscal year, shall have recourse to and be guided by such information available to him as he considers appropriate, but in no such case shall the amount determined by the Secretary of State to be equal to 50% of the operating expenditures for post-secondary education in the province in the fiscal year be less than the product obtained by multiplying $15 by the population of the province for the calendar year ending in the fiscal year.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 29
Report of Minister of Supply and Services 29 The Minister of Supply and Services may, after consultation with the appropriate provincial authority, (a) examine any financial return for a fiscal year in respect of an educational institution, as described in subsection 27(3), and (b) request and receive from the independent auditor who certified any financial return for a fiscal year in respect of an educational institution, as described in subsection 27(3), such information, reports and explanations as he deems necessary in order to satisfy himself as to the method and procedure employed by such auditor in determining the operating expenditures incurred for post-secondary education by that institution during its financial year related to the fiscal year, and shall make such report to the Secretary of State in respect thereof as he considers appropriate.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 30
Definitions 30 (1) In this Part, adjustment payment means a post-secondary education adjustment payment referred to in section 22; ( paiement de rajustement ) educational institution means an institution of learning that offers courses at a post-secondary level; ( établissement d’enseignement ) federal revenue reduction relating to post-secondary education applicable to a province for a fiscal year has the meaning given to that expression by section 26; ( réduction du revenu fédéral relative à l’enseignement post-secondaire ) junior matriculation , in relation to a province, has the meaning given to that expression by the regulations; ( immatriculation junior ) operating expenditures for post-secondary education in a province in a fiscal year has the meaning given to that expression by section 25; ( frais de fonctionnement ) post-secondary education , in relation to a province, means every course of studies in the province that (a) requires for admission the attainment of a level not lower than that of junior matriculation in the province, (b) is of not less than 24 weeks duration, and (c) has been certified as a course of studies at a post-secondary level by such person or persons as may be designated by the Lieutenant-Governor in Council of the province for such purpose; ( enseignement post-secondaire ) post-secondary level has the meaning given to that expression by the regulations. ( niveau post-secondaire ) Determination of population and financial year (2) For the purposes of this Part, (a) the population of a province for a calendar year is the population on the 1st day of June in that year as estimated by the Chief Statistician of Canada; and (b) a financial year of an educational institution is related to a fiscal year if more than ½ of the total number of days in the financial year fall within the fiscal year.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
adjustment payment means a post-secondary education adjustment payment referred to in section 22; ( paiement de rajustement )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
educational institution means an institution of learning that offers courses at a post-secondary level; ( établissement d’enseignement )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
federal revenue reduction relating to post-secondary education applicable to a province for a fiscal year has the meaning given to that expression by section 26; ( réduction du revenu fédéral relative à l’enseignement post-secondaire )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
junior matriculation , in relation to a province, has the meaning given to that expression by the regulations; ( immatriculation junior )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
operating expenditures for post-secondary education in a province in a fiscal year has the meaning given to that expression by section 25; ( frais de fonctionnement )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 (a)
post-secondary education , in relation to a province, means every course of studies in the province that (a) requires for admission the attainment of a level not lower than that of junior matriculation in the province, (b) is of not less than 24 weeks duration, and (c) has been certified as a course of studies at a post-secondary level by such person or persons as may be designated by the Lieutenant-Governor in Council of the province for such purpose; ( enseignement post-secondaire )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2
post-secondary level has the meaning given to that expression by the regulations. ( niveau post-secondaire )
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 31
Application of former Act 31 Part II of the former Act is not applicable in respect of any fiscal year commencing with or after the 1st day of April, 1972.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 32
Regulations 32 The Governor in Council may make regulations (a) defining, for the purposes of this Act, (i) the expression “revenue base” for a revenue source for a province for a fiscal year, (ii) the expressions referred to in paragraphs (a) to (t) of the definition revenue source in subsection 4(3), (iii) the expressions “junior matriculation and “post-secondary level”, (iv) the expression “assisted, sponsored or contract research”, and (v) the expression “operating expenditures incurred for post-secondary education” by or in respect of an educational institution or secondary institution; (b) respecting the payment to a province of advances on account of any amount that may become payable to the province pursuant to this Act or a tax collection agreement, the adjustment of other payments by reason of such advances and the recovery of overpayments; (c) prescribing the time and manner of making any payment under this Act or a tax collection agreement; (d) prescribing the accounts to be kept and their management; (e) respecting the determination of any matter that under this Act is to be determined by the Minister, the Minister of National Revenue or the Secretary of State; (f) respecting any matter that by this Act is to be defined, provided or prescribed by, or done in accordance with, the regulations; and (g) generally for carrying into effect the purposes and provisions of this Act. 1972, c. 8, s. 32; 1973-74, c. 45, s. 6
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 33
Payment out of Consolidated Revenue Fund 33 The amounts authorized to be paid by sections 3, 5, 11, 18 and 22 shall be paid out of the Consolidated Revenue Fund at such times and in such manner as may be prescribed.
Federal-Provincial Fiscal Arrangements Act, 1972 — F-8.2 3
Application of subsection 12(2) 3 Subsection 12(2) of the said Act is not applicable in respect of any taxation year coinciding with a calendar year ending in any fiscal year commencing on or after the first day of April, 1974.
Federal Real Property and Federal Immovables Act — F-8.4
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Federal Real Property and Federal Immovables Act — F-8.4 1
Short title 1 This Act may be cited as the Federal Real Property and Federal Immovables Act . 1991, c. 50, s. 1; 2001, c. 4, s. 10
Federal Real Property and Federal Immovables Act — F-8.4
administration means administration within the meaning of section 18; ( gestion )
Federal Real Property and Federal Immovables Act — F-8.4
agent corporation means an agent corporation as defined in section 83 of the Financial Administration Act ; ( société mandataire )
Federal Real Property and Federal Immovables Act — F-8.4
Crown grant means any of the instruments or acts referred to in section 5, a plan referred to in section 7, a notification within the meaning of the Territorial Lands Act or any other instrument or act by which federal real property may be granted or federal immovables may be conceded; ( concession de l’État )
Federal Real Property and Federal Immovables Act — F-8.4 (a)
department means (a) a department named in Schedule I to the Financial Administration Act , (b) a division or branch of the federal public administration named in Schedule I.1 to that Act, (b.1) a commission under the Inquiries Act designated as a department for the purposes of the Financial Administration Act , and (c) a departmental corporation as defined in section 2 of the Financial Administration Act ; ( ministère )
Federal Real Property and Federal Immovables Act — F-8.4
federal immovable means an immovable belonging to Her Majesty, and includes an immovable of which Her Majesty has the power to dispose; ( immeuble fédéral )
Federal Real Property and Federal Immovables Act — F-8.4
federal real property means any real property belonging to Her Majesty, and includes any real property of which Her Majesty has the power to dispose; ( bien réel fédéral )
Federal Real Property and Federal Immovables Act — F-8.4
head of mission , in relation to real property or an immovable in a country outside Canada, means a person described in subsection 15(1) of the Department of Foreign Affairs, Trade and Development Act who represents Canada in that country; ( chef de mission )
Federal Real Property and Federal Immovables Act — F-8.4
Her Majesty means Her Majesty in right of Canada; ( Sa Majesté )
Federal Real Property and Federal Immovables Act — F-8.4 (a)
immovable means (a) in the Province of Quebec, an immovable within the meaning of the civil law of the Province of Quebec, and includes the rights of a lessee in respect of such an immovable, and (b) in jurisdictions outside Canada, any property that is an immovable within the meaning of the civil law of the Province of Quebec, and includes the rights of a lessee in respect of any such property; ( immeuble )
Federal Real Property and Federal Immovables Act — F-8.4 (a)
interest means (a) in relation to land in any province other than Quebec, any estate, right, title or interest in or to the land, and includes an easement, a servitude and a lease, and (b) in relation to land outside Canada, any estate, right, title or interest that is similar to that referred to in paragraph (a); ( intérêt )
Federal Real Property and Federal Immovables Act — F-8.4 (a)
licence means any right to use or occupy real property or an immovable, other than (a) a real right within the meaning of the civil law of the Province of Quebec and the rights of a lessee under a lease of an immovable, and (b) an interest in land; ( permis )
Federal Real Property and Federal Immovables Act — F-8.4
Minister , in relation to a department, means the Minister who, under the Financial Administration Act , is the appropriate Minister with respect to that department; ( ministre )
Federal Real Property and Federal Immovables Act — F-8.4
real property means land in any province other than Quebec, and land outside Canada, including mines and minerals, and buildings, structures, improvements and other fixtures on, above or below the surface of the land, and includes an interest therein. ( biens réels )
Federal Real Property and Federal Immovables Act — F-8.4 3
Authorization of officials 3 Any Minister may authorize in writing an officer of the Minister’s department or of any other department, or any head of mission, to exercise on behalf of that Minister any power given by or under this Act to that Minister, including the power to sign an instrument or act. 1991, c. 50, s. 3; 2001, c. 4, s. 12(E)
Federal Real Property and Federal Immovables Act — F-8.4 4
Prohibition 4 Subject to any other Act, no disposition or lease of federal real property or federal immovables shall be made and no licence shall be given in respect of any such property except in accordance with this Act. 1991, c. 50, s. 4; 2001, c. 4, s. 13
Federal Real Property and Federal Immovables Act — F-8.4 5
Letters patent, etc. 5 (1) Federal real property may be granted and federal immovables may be conceded (a) by letters patent under the Great Seal; or (b) by an instrument of grant or an act of concession, in a form satisfactory to the Minister of Justice, stating that it has the same force and effect as if it were letters patent. If property within Canada (2) Federal real property and federal immovables within Canada may, at the discretion of the Minister of Justice, be granted or conceded, as the case may be, by any instrument or act by which, under the laws in force in the province in which the property is situated, real property and immovables may be transferred by a natural person. If property outside Canada (3) In a jurisdiction outside Canada, federal real property may be granted, and federal immovables may be conceded, by any instrument or act by which, under the laws in force in that jurisdiction, real property and immovables may be transferred. Leases (4) A lease of federal real property or of a federal immovable within Canada may also be granted by an instrument or conceded by an act that is not referred to in subsection (1), whether or not it is an instrument or act by which real property or immovables in a province may be transferred by a natural person. Signing instruments and acts (5) An instrument or act referred to in this section granting federal real property or conceding federal immovables, other than letters patent, shall be signed by the Minister having the administration of the property. Countersignature (6) An instrument or act referred to in paragraph (1)(b), or an instrument or act referred to in subsection (2) other than a lease, shall be countersigned by the Minister of Justice. Effect of instrument or act (7) An instrument or act referred to in paragraph (1)(b) has the same force and effect as if the instrument or act were letters patent under the Great Seal. 1991, c. 50, s. 5; 2001, c. 4, s. 15