Federal-Provincial Fiscal Arrangements Act

Marginal note:Eligibility for payment

• 11 (1) No payment under this Part may be made to a province for a fiscal year where, in the opinion of the Minister, the province has made amendments to the provincial Act, as it applies to the taxation year coinciding with the calendar year ending in the fiscal year, that are intended to offset the effect on the personal income tax revenue derived by the province under the provincial Act of the amendments referred to in section 9 in its application to that taxation year.

• Marginal note:Idem

  (2) No payment under this Part may be made to a province for a fiscal year unless

  • (a) pursuant to a tax collection agreement, Canada, on behalf of the province, has undertaken to collect taxes imposed by the province under the provincial Act on the incomes of individuals for the taxation year ending in the fiscal year; or

  • (b) amendments have been made to the provincial Act that apply to a taxation year ending in the fiscal year that, in the opinion of the Minister, have the same result as the amendments to the Income Tax Act referred to in section 9 in its application to that taxation year.