Federal-Provincial Fiscal Arrangements Act

Marginal note:Definitions

12 In this Part,

provincial Act

loi provinciale

provincial Act, in relation to any province, means that Act of the legislature of the province that imposes taxes on the incomes of individuals; (loi provinciale)

provincial personal income tax rate

taux de l’impôt provincial sur le revenu des particuliers

provincial personal income tax rate applicable to a taxation year means

• (a) in the case of a province, the government of which has entered into a tax collection agreement with respect to the taxation year, the actual personal income tax rate applicable under the provincial Act to that taxation year, and

• (b) in the case of any other province, the rate prescribed as the provincial personal income tax rate applicable to the taxation year. (taux de l’impôt provincial sur le revenu des particuliers)