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Federal-Provincial Fiscal Arrangements Act (R.S.C. 1970, c. F-6)

Act current to 2021-02-15

PART IIPost-Secondary Education Adjustment Payments (continued)

Marginal note:Report of Minister of Supply and Services

 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 16(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 16(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 of Canada in respect thereof as he considers appropriate.

  • 1966-67, c. 89, s. 18
  • 1968-69, c. 28, s. 105

Marginal note:C.R.F.

 The amounts authorized to be paid by section 12 shall be paid out of the Consolidated Revenue Fund at such times and in such manner as may be prescribed.

  • 1966-67, c. 89, s. 19

PART IIIGeneral

Tax Collection Agreements

Marginal note:Tax collection agreements

  •  (1) Where a province imposes taxes on the income of individuals or corporations or both, 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 the province pursuant to which the Government of Canada will collect the provincial taxes on behalf of the province and will make payments to the province in respect of the taxes so collected, in accordance with such terms and conditions as the agreement prescribes.

  • Marginal note: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).

  • Marginal note:Application of requirements of provincial law to certain persons

    (3) Where the law of a province that imposes a tax on income as described in subsection (1) 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 such tax, effect may be given to those provisions, in accordance with the regulations, in relation to persons to whom such payments are made out of the Consolidated Revenue Fund or by an agent of Her Majesty in right of Canada.

  • 1966-67, c. 89, s. 20

Marginal note:Agreements under former Act

 Where an agreement was entered into pursuant to subsection 6(1) or (2) of the former Act, the agreement shall be deemed to have been entered into pursuant to subsection 20(1).

  • 1966-67, c. 89, s. 21

Marginal note:Advance payments under agreements

 Where a province has entered into a tax collection agreement, the Minister, in accordance with the regulations, may make advance payments to the province out of the Consolidated Revenue Fund on account of any amount that may become payable to the province pursuant to the agreement.

  • 1966-67, c. 89, s. 22

Regulations

Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) defining, for the purposes of this Act,

    • (i) the expression revenue base in subsection 8(2),

    • (ii) the expressions in paragraphs (a) to (p) of the definition revenue source in subsection 8(2),

    • (iii) the expressions junior matriculation and post-secondary level in subsection 11(1),

    • (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 or the Secretary of State of Canada;

  • (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.

  • 1966-67, c. 89, s. 23
 
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