GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Act — F-8 7.31
Payments — First Nation law 7.31 If an administration agreement has been entered into in respect of a First Nation law, any amount that is payable by a person under the First Nation law shall, despite the First Nation law or any Act of Parliament, be remitted by that person to the government of the province that is a party to the administration agreement. 2013, c. 34, s. 419
Federal-Provincial Fiscal Arrangements Act — F-8 7.4
Net remittance — province 7.4 (1) Notwithstanding any other enactment, where an administration agreement has been entered into in respect of an Act of Parliament, the government of the province that is a party to the administration agreement may reduce the remittance to Canada of any amount it has collected on behalf of Canada pursuant to the administration agreement by any amount it has paid to a person on behalf of Canada, in accordance with the terms and conditions of the administration agreement. Net remittance — Canada (2) Notwithstanding any other enactment, where an administration agreement has been entered into in respect of an Act of the legislature of a province, the Government of Canada may, subject to the law of the province, reduce the remittance to the province of any amount it has collected on behalf of the province pursuant to the administration agreement by any amount it has paid to a person on behalf of the province, in accordance with the terms and conditions of the administration agreement. 1992, c. 10, s. 4
Federal-Provincial Fiscal Arrangements Act — F-8 7.5
Net remittance — First Nation law 7.5 Despite any other enactment, if an administration agreement has been entered into in respect of a First Nation law, the government of the province that is a party to the administration agreement may, in accordance with the terms and conditions of the administration agreement, reduce the remittance to the Government of Canada of any amount it has collected on account of the tax imposed under the First Nation law by any amount it has paid to a person under that law. 2013, c. 34, s. 420
Federal-Provincial Fiscal Arrangements Act — F-8 8
Advance payments under agreements 8 Where the government of a province or an aboriginal government has entered into an administration agreement, the Minister, in accordance with the regulations, may make advance payments to the province or the aboriginal government out of the Consolidated Revenue Fund on account of any amount that may become payable to the province or the aboriginal government pursuant to the administration agreement. R.S., 1985, c. F-8, s. 8; 1992, c. 10, s. 4; 1998, c. 21, s. 78
Federal-Provincial Fiscal Arrangements Act — F-8 8.1
Payment out of C.R.F. 8.1 (1) Subject to subsection (2), where an administration agreement has been entered into in respect of an Act of the legislature of a province or in respect of legislation made by an aboriginal government, payments may be made to a person out of the Consolidated Revenue Fund on account of any amount that is payable to that person under that Act or legislation, in accordance with the terms and conditions of the administration agreement. Advances from the C.R.F. (2) Where no amount is held on behalf of the province or aboriginal government from which a payment under subsection (1) may be made, or the amount of the payment exceeds the amount so held, payment pursuant to subsection (1) may be made as a recoverable advance from the Consolidated Revenue Fund if the repayment of the amount or the excess by the government of the province or the aboriginal government is provided for in the administration agreement. 1992, c. 10, s. 4; 1998, c. 21, s. 79
Federal-Provincial Fiscal Arrangements Act — F-8 8.2
Definition of sales taxes 8.2 (1) In this Part, sales taxes means the taxes imposed under Part IX of the Excise Tax Act and taxes levied under Acts of the legislature of a province in respect of supplies of property or services. Meanings in Part IX to apply (2) In this Part, property , service and supply have the meanings assigned by subsection 123(1) of the Excise Tax Act . 1997, c. 10, s. 262
Federal-Provincial Fiscal Arrangements Act — F-8 8.4
Payments to province 8.4 If there is a sales tax harmonization agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under Part IX of the Excise Tax Act (a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and (b) subject to the regulations, advances in respect of the amounts referred to in paragraph (a). 1997, c. 10, s. 262; 2011, c. 24, s. 187
Federal-Provincial Fiscal Arrangements Act — F-8 8.5
Payments to other persons 8.5 (1) Subject to subsection (2), where, under a sales tax harmonization agreement, a federal Minister is responsible for the administration and enforcement of an Act of the legislature of a province respecting the refund, rebate or reimbursement to persons of sales taxes paid or payable by the persons, or of amounts paid or payable as or on account of sales taxes, in respect of the supply, bringing into the province or importation of certain property or services, that Minister may pay out of amounts received in a fiscal year under Part IX of the Excise Tax Act to a person an amount on account of any amount that is payable to the person under that Act in accordance with the agreement. Advances from Consolidated Revenue Fund (2) Where no amount is held on behalf of a province from which payment under subsection (1) may be made in accordance with a sales tax harmonization agreement with the province, or the amount of the payment exceeds the amount so held, payment under subsection (1) may be made as a recoverable advance out of amounts received in a fiscal year under Part IX of the Excise Tax Act if the repayment of the amount or excess by the government of the province is provided for in the sales tax harmonization agreement. 1997, c. 10, s. 262
Federal-Provincial Fiscal Arrangements Act — F-8 8.6
Statutory authority to make payments 8.6 Notwithstanding any other Act, the payments paid under a sales tax harmonization agreement under the authority of section 8.4 or 8.5 may be made without any other or further appropriation or authority. 1997, c. 10, s. 262
Federal-Provincial Fiscal Arrangements Act — F-8 8.7
Confirmation of past agreements, etc. 8.7 (1) Agreements and arrangements that were entered into by the Minister after March 29, 1996, and that, if section 8.3 had been in force on and after that day, could have been authorized under that section, are, for greater certainty, ratified and confirmed and are deemed to have been entered into under that section and approved by the Governor in Council, and all actions taken and payments made under those agreements and arrangements after that day and before this Act is assented to are ratified and confirmed. Confirmation of past payments (2) Payments that were made before the date on which the Keeping Canada’s Economy and Jobs Growing Act was assented to and that could have been authorized under section 8.4, as amended by that Act, if that version of section 8.4 had been in force on the date those payments were made are, for greater certainty, ratified and confirmed and all actions taken in respect of those payments are ratified and confirmed. 1997, c. 10, s. 262; 2011, c. 24, s. 188
Federal-Provincial Fiscal Arrangements Act — F-8 8.8
Coordinated Cannabis Taxation Agreement 8.8 (1) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement or arrangement with the government of a province respecting cannabis taxation and, without restricting the generality of the foregoing, respecting (a) the collection, administration and enforcement of cannabis taxes in respect of the province under a single Act of Parliament; (b) the provision to the Government of Canada by the government of the province, or to the government of the province by the Government of Canada, of (i) information acquired in the administration and enforcement of Acts imposing cannabis taxes and Acts providing for rebates, refunds or reimbursements of cannabis taxes, paid or payable, or of amounts paid or payable as or on account of cannabis taxes, and (ii) other information related to cannabis legalization and distribution relevant to the system of cannabis taxation under a single Act of Parliament; (c) the accounting for taxes collected in accordance with the agreement; (d) the implementation of and transition to the system of cannabis taxation contemplated under the agreement; (e) payments, and the eligibility for payments, by the Government of Canada to the government of the province in respect of the revenues from the system of taxation contemplated under the agreement and to which the province is entitled under the agreement, the time when such payments will be made, and the remittance by the government of the province to the Government of Canada of any overpayments by the Government of Canada or the right of the Government of Canada to set off any overpayments against other amounts payable by the Government of Canada to the government of the province, whether under the agreement or any other agreement or arrangement or any Act of Parliament; (f) the payment by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, of the cannabis taxes payable under the system of cannabis taxation contemplated under the agreement and the accounting for the cannabis taxes so paid; (g) the compliance by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, with the Act of Parliament under which the system of cannabis taxation is administered and regulations made under that Act; and (h) other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the system of cannabis taxation contemplated under the agreement. Amending agreements (2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province amending or varying an agreement or arrangement with the province entered into under subsection (1) or this subsection. 2017, c. 33, s. 170
Federal-Provincial Fiscal Arrangements Act — F-8 8.81
Payments 8.81 If there is a coordinated cannabis taxation agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under the Act of Parliament referred to in paragraph 8.8(1)(a) (a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and (b) subject to the regulations, advances in respect of the amounts referred to in paragraph (a). 2017, c. 33, s. 170
Federal-Provincial Fiscal Arrangements Act — F-8 8.82
Statutory authority to make payments 8.82 Despite any other Act, the payments paid under a coordinated cannabis taxation agreement under the authority of section 8.81 may be made without any other or further appropriation or authority. 2017, c. 33, s. 170
Federal-Provincial Fiscal Arrangements Act — F-8 8.91
Payments 8.91 If there is a coordinated vaping product taxation agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under the Act of Parliament referred to in paragraph 8.9(1)(a) (a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and (b) subject to the regulations, advances in respect of the amounts referred to in paragraph (a). 2022, c. 10, s. 84
Federal-Provincial Fiscal Arrangements Act — F-8 8.92
Statutory authority to make payments 8.92 Despite any other Act, the payments paid under a coordinated vaping product taxation agreement under the authority of section 8.91 may be made without any other or further appropriation or authority. 2022, c. 10, s. 84
Federal-Provincial Fiscal Arrangements Act — F-8 9
Definition of capital tax 9 In this Part, capital tax means a tax that is imposed on one or more of the following: (a) an element of shareholders’ equity in a corporation such as share capital or retained earnings; (b) a form of long-term indebtedness owed by a corporation; or (c) any other element of capital that the Minister considers appropriate. It does not include (d) a tax imposed under Part VI.1 of the Taxation Act , R.S.Q., c. I-3; (e) a tax imposed under section 74.1 of the Corporations Tax Act , R.S.O. 1990, c. C-40; or (f) any tax that the Minister does not consider to be sufficiently similar to a tax imposed under Part I.3 or VI of the Income Tax Act . R.S., 1985, c. F-8, s. 9; R.S., 1985, c. 11 (3rd Supp.), s. 6; 1992, c. 10, s. 5; 1994, c. 2, s. 3; 1999, c. 11, s. 4; 2007, c. 29, s. 63, c. 35, s. 139
Federal-Provincial Fiscal Arrangements Act — F-8 10
Incentive to eliminate capital taxes 10 (1) As an incentive for a province to eliminate capital taxes imposed by the province, the province is eligible to receive a payment under this Part if (a) before January 2, 2011, it eliminates a capital tax that is imposed under a law of the province that was in force on March 18, 2007; and (b) any legislation that is required to give effect to the elimination is enacted after March 18, 2007 and before January 2, 2011. Meaning of elimination (2) For the purposes of this Part, a capital tax is considered to be eliminated if (a) under the law of the province, the tax ceases before January 2, 2011 to be imposed on all corporations, except that the tax may continue to be imposed on any corporation that is exempt from tax under any of paragraphs 149(1)(d) to (d.4) of the Income Tax Act on all of its taxable income; or (b) in the case where the tax is imposed only on financial institutions, the law under which the tax is imposed is amended, before January 2, 2011, to replace the tax with a new capital tax imposed only on financial institutions that meets the following criteria: (i) no financial institution becomes subject to the new capital tax that was not subject to the replaced tax, (ii) every financial institution on which the new capital tax is imposed must be permitted to reduce the amount of the new capital tax payable by it for a taxation year by the amount of income tax payable by it to the province for the year and, if the amount of income tax so payable exceeds the amount of the new capital tax so payable, the financial institution must be permitted to apply the amount of the excess to reduce capital tax payable by it in other taxation years in a manner satisfactory to the Minister, and (iii) the Minister is satisfied that the total amount of revenue that would be raised by the new capital tax from financial institutions if there were no reduction for income tax payable is intended to be broadly commensurate with the total amount of revenue raised from those financial institutions by the province’s income tax. Separate capital tax (3) If a province imposes a capital tax that applies to financial institutions as well as corporations that are not financial institutions, the capital tax is deemed to be two separate capital taxes for the purposes of this Part. R.S., 1985, c. F-8, s. 10; 1999, c. 31, s. 236; 2007, c. 29, s. 63, c. 35, s. 139
Federal-Provincial Fiscal Arrangements Act — F-8 11
Amount of payment 11 (1) The amount that a province may be eligible to receive, in respect of a period fixed by the Minister, is equal to 17% of the estimated foregone revenue for that period. Preliminary payment (2) A province is eligible to receive a preliminary payment for a period if the province has provided information in accordance with section 12.01 such that the Minister is able to make a preliminary determination of the estimated foregone revenue for that period. The Minister shall try to make a preliminary payment to the province on or before the last day of the period if the Minister receives the information in a timely manner. Final determination (3) After finalized information that is consistent with a province’s public accounts becomes available so as to enable the Minister to make a final determination of the amount under subsection (1) in respect of a period, the Minister shall do so and reconcile the final determination with any preliminary payment paid to the province. If the amount of the final determination is greater than the preliminary payment, the Minister shall, without delay, pay the difference to the province. However, if the amount of the final determination is less than the preliminary payment, the difference may be deducted from any amount payable to the province under this Act or be recovered from the province as a debt due to Her Majesty in right of Canada. Program time limit (4) For the purposes of determining the amount of a payment under this Part, a period shall not include a day that is before March 19, 2007 or after January 1, 2011. Consolidated Revenue Fund (5) The Minister may pay to a province, out of the Consolidated Revenue Fund, any amount that the province is eligible to receive under this Part. R.S., 1985, c. F-8, s. 11; 2007, c. 29, s. 63, c. 35, s. 139
Federal-Provincial Fiscal Arrangements Act — F-8 12
Estimated foregone revenue 12 (1) Except where subsection (2) applies, the estimated foregone revenue for a province in respect of a period is the amount, as determined by the Minister, by which (a) the estimated base revenue, determined as the estimated amount of revenue in respect of a specific capital tax that the province would have received in respect of the period from corporations that would have been subject to tax under Part I of the Income Tax Act under the laws of the province as they read on March 18, 2007, including any enactment that would be applicable to the period but that had not come into force on or before that date, exceeds (b) the estimated actual revenue, determined as the estimated amount of revenue in respect of the capital tax that the province receives in respect of the period from corporations that are subject to tax under Part I of the Income Tax Act . Estimated foregone revenue — capital tax on financial institutions (2) In the case of a capital tax that has been eliminated as described in paragraph 10(2)(b), the estimated foregone revenue for a province in respect of a period is the amount determined by the Minister to be the estimated amount of revenue in respect of the capital tax that the province would have received in respect of the period from financial institutions that would have been subject to tax under Part I of the Income Tax Act under the laws of the province as they read on March 18, 2007, including any enactment that would be applicable to the period but that had not come into force on or before that date. R.S., 1985, c. F-8, s. 12; 2007, c. 29, s. 63, c. 35, s. 139
Federal-Provincial Fiscal Arrangements Act — F-8 12.01
Provision of information 12.01 (1) No payment may be made to a province under this Part unless the province provides to the Minister all of the information that the Minister considers necessary for the determination of the amount of that payment in accordance with this Part. Certification by Minister of province (2) All information provided by a province shall be of the best quality that is available at the time it is provided and shall be certified as such by an appropriate minister of the provincial government. 2007, c. 35, s. 139
Federal-Provincial Fiscal Arrangements Act — F-8 12.02
Transfer payments — Consolidated Revenue Fund 12.02 Subject to this Act, the Minister may pay to a province, out of the Consolidated Revenue Fund, at such time as the Minister may determine, an amount equal to 1/3 of the tax payable under subparagraph 180.01(2)(c)(ii) of the Income Tax Act for a taxation year by a taxpayer who is resident in the province on the last day of that taxation year. 2010, c. 25, s. 144
Federal-Provincial Fiscal Arrangements Act — F-8 12.03
Eligibility for payment 12.03 No payment may be made under this Part to a province if, in the opinion of the Minister, the province imposes or purports to impose a tax that is similar to the tax imposed under Part I.01 of the Income Tax Act . 2010, c. 25, s. 144
Federal-Provincial Fiscal Arrangements Act — F-8 12.1
Transfer payments in respect of preferred share dividend taxes under Parts IV.1 and VI.1 of the Income Tax Act 12.1 (1) Subject to this Act, the Minister may, in respect of taxes payable under Parts IV.1 and VI.1 of the Income Tax Act by a corporation for a taxation year of the corporation ending in a fiscal year, pay to a province out of the Consolidated Revenue Fund, at such time as the Minister may determine, an amount for the fiscal year equal to thirty-five per cent of that proportion of the taxes so payable that (a) the amount of taxable income of the corporation earned in that taxation year in that province determined in accordance with the provisions of regulations made under the Income Tax Act , is of (b) the corporation’s taxable income for that taxation year. Where income of corporation is nil (2) For the purposes of subsection (1), where a corporation’s taxable income for a taxation year would, but for this subsection, be nil, the corporation shall be deemed to have taxable income for the taxation year equal to $100. R.S., 1985, c. 46 (4th Supp.), s. 6
Federal-Provincial Fiscal Arrangements Act — F-8 12.2
Eligibility for payments 12.2 (1) No payment may be made under this Part to a province for a fiscal year unless (a) pursuant to a tax collection agreement, Canada has undertaken for the calendar year ending in the fiscal year to collect taxes imposed by the province under an Act of the legislature of the province imposing a tax on the income of corporations; or (b) the Act of the legislature of the province imposing a tax on the income of corporations provides, in the opinion of the Minister, for a deduction in computing taxable income of a corporation for taxation years ending in the fiscal year of an amount that is not less than the amount deductible by the corporation for the year under paragraph 110(1)(k) of the Income Tax Act . Idem (2) No payment may be made under this Part to a province for a fiscal year where, in the opinion of the Minister, the province imposes or purports to impose a tax payable by corporations for taxation years ending in the fiscal year that is identical or similar to the taxes imposed under Parts IV.1 and VI.1 of the Income Tax Act . R.S., 1985, c. 46 (4th Supp.), s. 6; 1990, c. 39, s. 56; 1999, c. 31, s. 237(F); 2013, c. 34, s. 370
Federal-Provincial Fiscal Arrangements Act — F-8 12.3
Information 12.3 A corporation shall furnish to the Minister of National Revenue any information that Minister may require for the purpose of determining the amount payable to a province under this Part in respect of the taxes payable by the corporation under Parts IV.1 and VI.1 of the Income Tax Act . R.S., 1985, c. 46 (4th Supp.), s. 6
Federal-Provincial Fiscal Arrangements Act — F-8 12.31
Definitions 12.31 The following definitions apply in this Part. SIFT entity means a SIFT trust or a SIFT partnership. ( entité intermédiaire de placement déterminée ) SIFT partnership has the same meaning as in subsection 248(1) of the Income Tax Act . ( société de personnes intermédiaire de placement déterminée ) SIFT trust has the same meaning as in subsection 248(1) of the Income Tax Act . ( fiducie intermédiaire de placement déterminée ) 2012, c. 31, s. 97
Federal-Provincial Fiscal Arrangements Act — F-8
SIFT entity means a SIFT trust or a SIFT partnership. ( entité intermédiaire de placement déterminée )
Federal-Provincial Fiscal Arrangements Act — F-8
SIFT partnership has the same meaning as in subsection 248(1) of the Income Tax Act . ( société de personnes intermédiaire de placement déterminée )
Federal-Provincial Fiscal Arrangements Act — F-8
SIFT trust has the same meaning as in subsection 248(1) of the Income Tax Act . ( fiducie intermédiaire de placement déterminée )