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C-442
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An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces
First Session, Forty-second Parliament,
64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019
HOUSE OF COMMONS OF CANADA
BILL C-442
An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces
FIRST READING, April 9, 2019
Mr. Plamondon
421586
SUMMARY
This enactment amends An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces to provide that the Minister of Finance may enter into an agreement with the government of a province pursuant to which the government of the province will collect the federal personal and corporation income taxes on behalf of the Government of Canada. It also requires that the Minister of Finance undertake discussions with the Government of Quebec in order to enter into such an agreement.
Available on the House of Commons website at the following address:
www.ourcommons.ca
1st Session, 42nd Parliament, 
64-65-66-67-68 Elizabeth II, 2015-2016-2017-2018-2019
HOUSE OF COMMONS OF CANADA
BILL C-442
An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces
Preamble
Whereas the residents of Quebec are the only ones in Canada who have to submit both a federal tax return and a provincial tax return;
And whereas the National Assembly and Government of Quebec have expressed their desire to put an end to this situation by entering into an agreement with the Government of Canada to allow residents of Quebec to submit a single tax return and to make the Government of Quebec responsible for collecting the taxes;
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1970, c. F-6
An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces
1 An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces is amended by adding the following after section 20:
Agreements on collecting federal taxes
20.‍1 (1) 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 pursuant to which the government of the province will collect the federal personal and corporation income taxes on behalf of the Government of Canada and will make payments to the Government of Canada in respect of the taxes so collected, in accordance with such terms and conditions as the agreement prescribes.
Amendments to agreements
(2) The Minister, 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 agreement entered into pursuant to subsection (1).
Access to tax information
(3) When an agreement is entered into under subsection (1), the Minister shall undertake, on behalf of the Government of Canada, negotiations with the foreign taxing authorities in order to amend the income tax treaties, income tax agreements and tax information exchange agreements that they have entered into with Canada so that the government of the province has access to all the tax information necessary to implement the agreement from those taxing authorities directly.
Government of Quebec
2 Within ninety days of the coming into force of this Act, the Minister shall undertake discussions with the Government of Quebec in order to enter into, within a year, the agreement referred to in section 20.‍1 of An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces.
Published under authority of the Speaker of the House of Commons
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