Federal-Provincial Fiscal Arrangements Act (R.S.C., 1985, c. F-8)

Marginal note:Direction imperative notwithstanding any limitation expressed or implied

39 A direction in this Part to a corporation named in Schedule I or II to pay any provincial tax or fee shall be construed as a direction to the corporation to pay the tax or fee out of any moneys, securities or other property of the corporation, notwithstanding any prohibition or limitation affecting the powers of the corporation in that behalf expressed or implied in the Act or instrument by or under which the corporation is established or incorporated.

PART VIIIGeneral

Regulations

Marginal note:Regulations

40 The Governor in Council may make regulations

• (a) respecting the determination of amounts that are to be computed under Part I or I.1;

• (a.1) respecting the information that must be prepared and submitted by the Chief Statistician of Canada for the purposes of Parts I, I.1, II and V.1;

• (a.2) providing for the provincial or territorial revenues that are derived from, or are deemed to be derived from, the revenue sources referred to in each paragraph of the definition revenue source in subsections 3.5(1), 3.9(1) and 4(1);

• (a.3) amending the definition revenue source in subsection 3.9(1) by dividing a revenue source set out in a paragraph of that definition into two or more separate revenue sources;

• (a.4) respecting the determination of the amounts for the purposes of paragraphs 6(5)(b) and (c);

• (a.5) providing for the provincial and territorial revenues that constitute miscellaneous revenues for the purposes of the definition revenue to be equalized in subsections 3.5(1) and 4(1);

• (a.6) respecting what constitutes the absence of indexation in a provincial personal income tax system for the purpose of paragraph 6(2)(b);

• (b) respecting the calculation and payment to a province of advances on account of any amount that may become payable to the province under this Act, an administration agreement, a reciprocal taxation agreement, a sales tax harmonization agreement, a coordinated cannabis taxation agreement or a coordinated vaping product taxation agreement and the adjustment, by way of reduction or set off, of other payments to the province because of those advances;

• (b.1) respecting the recovery of overpayments;

• (c) prescribing the manner of determining the population of a province for a fiscal year;

• (d) prescribing the time and manner of making any payment under this Act, an administration agreement, a sales tax harmonization agreement, a coordinated cannabis taxation agreement or a coordinated vaping product taxation agreement;

• (e) prescribing the accounts to be kept for the purposes of this Act or an agreement entered into under the authority of this Act and the management of those accounts;

• (f) respecting the determination of any matter that under this Act is to be determined by the Minister, the Minister of National Revenue, the Minister of Employment and Social Development or the Minister of Health;

• (g) prescribing anything that, by virtue of any other provision of this Act, is to be prescribed; and

• (h) generally for carrying into effect the purposes and provisions of this Act.

Softwood Lumber Products Export Charge Act, 2006

Marginal note:Recovery

• 40.1 (1) Despite any other provision of this Act, if, in any fiscal year, the costs referred to in paragraphs 99(1)(a) and (b) of the Softwood Lumber Products Export Charge Act, 2006 exceed the revenues, less any refunds, derived by Her Majesty in right of Canada from the charges imposed under sections 10 and 15 of that Act, then the amount of that excess may be recovered from any payments payable to provinces under this Act.

• Marginal note:Restriction

  (2) Despite subsection (1), the amount that may be recovered under that subsection with respect to a province for a fiscal year shall not exceed the difference between the aggregate of the amounts paid to that province under section 99 of the Softwood Lumber Products Export Charge Act, 2006 in prior fiscal years and the aggregate of the amounts that have been previously recovered under this section with respect to that province for those prior fiscal years.

Payment out of Consolidated Revenue Fund

Marginal note:Payment out of C.R.F.

41 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister, be paid an amount authorized to be paid by Part I, I.1 or II at the times and in the manner that may be prescribed or, if no times and manner have been prescribed, at the times and in the manner set out in that Part.

Publication

Marginal note:Payments under Parts I, I.1, II and V.1

42 The Minister shall publish the following information on a Government of Canada website as soon as feasible after the payment of an amount under Part I, I.1, II or V.1:

• (a) the amount;

• (b) the name of the province to which the payment was made; and

• (c) the date of the payment.