Federal-Provincial Fiscal Arrangements Act

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.