Federal-Provincial Fiscal Arrangements and Established Programs Financing Regulations, 1977
SOR/78-587
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
Registration 1978-07-24
Regulations Made Pursuant to Parts I, II, III, V, VI and VII of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contribution Act
P.C. 1978-2300 1978-07-20
Short Title
1 These Regulations may be cited as the Federal-Provincial Fiscal Arrangements and Established Programs Financing Regulations, 1977.
Interpretation
2 In these Regulations,
- Act
Act means the Federal-Provincial Fiscal Arrangements and Established Programs Financing Act, 1977; (Loi)
- fiscal arrangements period
fiscal arrangements period means the period beginning on April 1, 1977 and ending on March 31, 1982; (période des accords fiscaux)
- fiscal year
fiscal year means the period beginning on April 1 in one year and ending on March 31 in the next following year; (année financière)
- former Act
former Act means the Federal-Provincial Fiscal Arrangements Act, 1972; (ancienne loi)
- Minister
Minister means the Minister of Finance; (ministre)
- population of a province for a fiscal year
population of a province for a fiscal year means the population of a province for that fiscal year as determined by the Chief Statistician of Canada in accordance with section 3; (population d’une province pour une année financière)
- survey year
survey year means a calendar year in respect of which Statistics Canada has made a survey of the retail trade the results of which are issued in its publication entitled “Retail Commodity Survey”; (année d’enquête)
- taxation year
taxation year means a taxation year as defined in the Income Tax Act; (année d’imposition)
- working day
working day means a day on which employees of the Department of Finance, situated in Ottawa, are normally required to work in accordance with the Public Service Terms and Conditions of Employment Regulations made pursuant to the Financial Administration Act. (jour ouvrable)
3 Subject to subsection 23(6), the population of a province for a fiscal year shall be determined
(a) in the case of the fiscal year beginning April 1, 1981, by the census taken by Statistics Canada in that fiscal year in accordance with the Statistics Act; and
(b) in the case of any other fiscal year, by the official estimate of the population of that province on the first day of June of that fiscal year as estimated by Statistics Canada and set out by the Chief Statistician of Canada in the certificate submitted to the Minister pursuant to subsection 9(2).
- SOR/82-675, s. 1
Fiscal Equalization Payments
Revenue Source
4 (1) For purposes of the Act and these Regulations, the expressions referred to in paragraphs (a) to (cc) of the definition revenue source in subsection 4(2) of the Act are defined as follows:
(a) personal income taxes means taxes imposed by a province on the income of individuals
(i) who are resident in the province on the last day of a taxation year, or
(ii) who, if not resident in the province on the last day of a taxation year, have business income earned in the province during the taxation year,
and includes a flat rate levy by a province on the income of individuals resident in the province but does not include universal pension plan levies on the income of individuals resident in the province;
(b) corporation income taxes, revenues derived from government business enterprises that are not included in any other paragraph of this definition, and revenues received from the Government of Canada pursuant to the Public Utilities Income Tax Transfer Act means
(i) taxes imposed by a province on the income of corporations earned in the province in a taxation year but does not include taxes referred to in paragraphs (o) and (v),
(ii) remittances to a provincial government of profits of its own business enterprises, other than
(A) a liquor board, commission or authority,
(B) an enterprise engaged entirely or primarily in the marketing of oil or natural gas, or
(C) an enterprise, board, commission or authority engaged in the administration of a provincial lottery, and
(iii) revenues received by a province from the Government of Canada pursuant to the Public Utilities Income Tax Transfer Act;
(c) general and miscellaneous sales taxes and amusement taxes means taxes imposed by a province on the final purchaser or user of goods and services that are not described elsewhere in this subsection and, for greater certainty, includes sales taxes on meals, hotel services and telecommunications;
(d) tobacco taxes means taxes imposed by a province on the final purchaser of tobacco and tobacco products;
(e) motive fuel taxes derived from the sale of gasoline means taxes imposed by a province on final purchasers of gasoline used in an internal combustion engine, but does not include taxes referred to in subparagraph (bb)(ii);
(f) motive fuel taxes derived from the sale of diesel fuel means taxes imposed by a province on final purchasers of diesel fuel used in an internal combustion engine, but does not include taxes referred to in subparagraph (bb)(ii);
(g) non-commercial motor vehicle licensing revenues means revenues derived by a province from fees for
(i) drivers and chauffeurs licences, and
(ii) licences and registrations of passenger motor vehicles and motorcycles,
and includes any other revenues derived by the province that are considered to be motor vehicle licensing revenues by Statistics Canada for the purposes of its annual publication entitled “Provincial Government Finance, Revenue and Expenditure”, other than commercial motor vehicle licensing revenues defined in paragraph (h);
(h) commercial motor vehicle licensing revenues means revenues derived by a province from fees for licences and registrations of commercial motor vehicles and, for greater certainty, includes
(i) fees for licences and registration of trucks, buses, trailers, tractors and passenger vehicles used for commercial purposes,
(ii) public service and common carrier fees, and
(iii) revenues derived pursuant to reciprocity agreements with other provinces in respect of licensing of commercial motor vehicles;
(i) alcoholic beverage revenues derived from the sale of spirits means revenues derived by a province from
(i) remittances to the provincial government of profits of its liquor board, commission or authority arising from sales of spirits,
(ii) a specific sales tax imposed by the province on the consumption of spirits, and
(iii) licences and permits for the privilege of distilling, purchasing or dispensing of spirits;
(j) alcoholic beverage revenues derived from the sale of wine means revenues derived by a province from
(i) remittances to the provincial government of profits of its liquor board, commission or authority arising from sales of wine,
(ii) a specific sales tax imposed by the province on the consumption of wine, and
(iii) licences and permits for the privilege of purchasing or dispensing of wine;
(k) alcoholic beverage revenues derived from the sale of beer means revenues derived by a province from
(i) remittances to the provincial government of profits of its liquor board, commission or authority arising from sales of beer,
(ii) a specific sales tax imposed by the province on the consumption of beer, and
(iii) licences and permits for the privilege of brewing, purchasing or dispensing of beer;
(l) hospital and medical care insurance premiums means taxes imposed by a province for the purpose of financing hospitalization insurance or medical care insurance but does not include taxes referred to in paragraphs (a) and (y);
(m) succession duties and gift taxes means taxes imposed by a province on any legacy, succession or inheritance and on gifts inter vivos;
(n) race track taxes means taxes imposed by a province on amounts wagered on harness and running horse races;
(o) forestry revenues means revenues derived by a province from
(i) a specific tax imposed by the province on income from logging, and
(ii) royalties, licences, rentals or fees related to the exploitation of the forestry resources of the province;
(p) revenues identifiable as oil revenues and consisting of royalties, licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights owned by the Crown in right of the province means revenues derived by a province from
(i) a levy imposed for the privilege of producing oil from naturally occurring Crown-owned hydrocarbon deposits,
(ii) a tax based on the assessed or estimated value of Crown-owned oil reserves, and
(iii) remittances to a provincial government of profits of its own enterprises engaged entirely or primarily in the marketing of oil produced from naturally occurring Crown-owned hydrocarbon deposits,
and includes any other revenues derived by the province that are identifiable as oil revenues from naturally occurring Crown-owned hydrocarbon deposits;
(q) revenues identifiable as oil revenues and consisting of licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights held otherwise than by the Crown in right of the province means revenues derived by a province from
(i) a tax based on the assessed or estimated value of oil reserves not owned by the Crown,
(ii) a tax based on the differential between different sets of prices per barrel for oil produced from naturally occurring hydrocarbon deposits not owned by the Crown, and
(iii) remittances to a provincial government of profits of its own enterprises engaged entirely or primarily in the marketing of oil produced from naturally occurring hydrocarbon deposits not owned by the Crown,
and includes any other revenues derived by the province that are identifiable as oil revenues from naturally occurring hydrocarbon deposits not owned by the Crown;
(r) revenues identifiable as natural gas revenues and consisting of royalties, licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights owned by the Crown in right of the province means revenues derived by a province from
(i) a levy imposed for the privilege of producing natural gas or natural gas by-products from naturally occurring Crown-owned hydrocarbon deposits,
(ii) a tax based on the assessed or estimated value of Crown-owned natural gas reserves, and
(iii) remittances to a provincial government of profits of its own enterprises engaged entirely or primarily in the marketing of natural gas or natural gas by-products produced from naturally occurring Crown-owned hydrocarbon deposits,
and includes any other revenues derived by the province that are identifiable as natural gas revenues from naturally occurring Crown-owned hydrocarbon deposits;
(s) revenues identifiable as natural gas revenues and consisting of licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights held otherwise than by the Crown in right of the province means revenues derived by a province from
(i) a tax based on the assessed or estimated value of natural gas reserves not owned by the Crown, and
(ii) remittances to a provincial government of profits of its own enterprises engaged entirely or primarily in the marketing of natural gas or natural gas by-products produced from naturally occurring hydrocarbon deposits not owned by the Crown,
and includes any other revenues derived by the province that are identifiable as natural gas revenues from naturally occurring hydrocarbon deposits not owned by the Crown;
(t) sales of Crown leases and reservations on oil and natural gas lands means revenues derived by a province from the disposition in the province of leases, reservations or other rights in respect of Crown lands for the purpose of exploration or exploitation of the land for crude oil, natural gas or natural gas by-products;
(u) oil and gas revenues other than those described in paragraphs (p) to (t) means revenues derived by a province from the exploration, development and production of crude oil, natural gas, natural gas by-products, helium or other naturally occurring gaseous products in the province other than revenues of a kind described in paragraphs (p) to (t), and includes any oil or gas revenues of a kind that fall within paragraphs (p) to (s) but that cannot be attributed to a single one of those revenue sources;
(v) metallic and non-metallic mineral revenues means revenues derived by a province from
(i) a specific tax imposed by the province on income from mining, and
(ii) royalties, licences, rentals or fees related to the exploration, development and production of minerals,
other than revenues from oil or natural gas;
(w) water power rentals means revenues derived by a province from the right to use, or the use of, water resources of the province;
(x) insurance premium taxes means taxes imposed by a province on insurance premiums of insurance companies;
(y) payroll taxes means taxes imposed by a province on the payroll of employers;
(z) provincial property taxes and school purpose taxes means
(i) taxes of any kind that are levied and collected by or for a local school authority in a province,
(ii) grants in lieu of school purpose taxes received by or paid to a local school authority in a province in respect of properties of federal departments or agencies, provincial or local government agencies or non-government organizations,
(iii) taxes imposed by a local authority in the Province of Nova Scotia, other than a local school authority, for the purpose of financing the capital costs incurred by that local authority for elementary and secondary school facilities, and
(iv) taxes imposed by a province on real and personal property, and provincial revenues from federal grants in lieu of such taxes, less any amount thereof collected for and paid to a local authority;
(aa) lottery revenues means revenues derived by a province from
(i) remittances to a provincial government of profits of its own enterprises, boards, commissions or authorities, or of an enterprise, board, commission or authority jointly owned by the province and one or more provinces, that is carrying on a provincial lottery,
(ii) profits paid to a provincial government by an enterprise, board, commission or authority of another province carrying on a provincial lottery, and
(iii) profits paid to a provincial government by a lottery carried on by the Government of Canada;
(bb) miscellaneous provincial taxes and revenues including taxes on paid-up capital of corporations, miscellaneous revenues from natural resources, concessions and franchises, sales of provincial goods and services means revenues derived by a province from any source other than a source described elsewhere in this subsection and for greater certainty includes
(i) land transfer taxes,
(ii) taxes on the sales of aviation fuel and liquid petroleum gases,
(iii) revenues derived from natural resources, other than the revenues described in paragraphs (o) to (w), but including revenues derived from fish and game licences,
(iv) revenues derived from concessions and franchises and other privileges, other than those described elsewhere in this subsection,
(v) revenues derived from licences and permits other than the revenues described in paragraphs (g) and (h) and subparagraph (iii),
(vi) revenues derived from sales of goods and services by the province other than taxes included in such revenues,
(vii) revenues derived from the imposition by the province of interest, fines and penalties on taxes and any other charges, and from other interest, fines and penalties other than those in respect of revenue sources that are excluded in subparagraphs (x) to (xvii),
(viii) crop insurance premiums, and
(ix) other miscellaneous revenue derived from the province’s own sources,
but does not include
(x) contributions derived with respect to workmen’s compensation,
(xi) contributions derived with respect to vacation-with-pay,
(xii) contributions derived with respect to a universal pension plan,
(xiii) revenues derived with respect to the sale of manpower training services to the federal government,
(xiv) revenues derived with respect to sales of goods and services by provincial institutions,
(xv) returns, including interest and dividends, on investments, other than remittances from a provincially-owned enterprise,
(xvi) contributions derived with respect to non-trusteed public service and teachers’ pension plans, and
(xvii) general or specific purpose transfer payments received from other governments;
(cc) revenues of the Government of Canada from any of the sources referred to in this definition that are shared by Canada with the provinces, other than revenue shared under the Public Utilities Income Tax Transfer Act means
(i) revenue received by a province from Canada pursuant to Part V of the Act, and
(ii) any other revenue shared by Canada with a province, other than the revenue referred to in subparagraph (aa)(iii).
(2) For greater certainty,
(a) each revenue source described in paragraphs (1)(a) to (y), (1)(aa) to (cc) and that part of the revenue source described in subparagraph (1)(z)(iv) shall be deemed to be that revenue source as used or determined by Statistics Canada for the purpose of its annual publication entitled “Provincial Government Finance, Revenue and Expenditure”; and
(b) that part of the revenue source described in subparagraphs (1)(z)(i) to (iii) shall be deemed to be that revenue source as used or determined by Statistics Canada for the purpose of its annual publication entitled “Local Government Finance, Assets and Liabilities”.
(3) In computing the revenue from a revenue source for a province for a fiscal year the Minister may, at his discretion, deduct therefrom
(a) the amount of any rebate, credit or reduction in respect thereof or in respect of the components thereof credited by a province to a provincial taxpayer for that fiscal year, as determined by Statistics Canada, or where any such determination is not made by Statistics Canada, as determined by the Minister, and for the purposes of this paragraph, where a provincial tax imposed by the province is rebated, credited or reduced in respect of the actual or estimated liability of the taxpayer in respect of another tax imposed by the province, the amount of the rebate, credit or reduction may be applied against the revenue otherwise determined for that revenue source that includes the provincial tax from which the amount of the rebate, credit or reduction is deducted by the taxpayer, but the amount deducted from a revenue source in respect of any rebate, credit or reduction shall not include any amount which reduces below zero the amount of a taxpayer’s tax that is included in that revenue source;
(b) the portion, as determined by the Minister, of any revenue derived by the province for that fiscal year that is shared with local authorities solely on the basis of its local origin; and
(c) the additional revenue referred to in paragraph 35(d) of the Act derived by the province for that fiscal year, as determined by the Minister.
Revenue Base
5 (1) For the purposes of clause (3)(a)(i)(A), the simulated yield of personal income taxes in the province in the taxation year ending in the fiscal year shall be determined by means of the personal income tax micro-simulation model of the Department of National Revenue, according to the following steps:
(a) aggregate, for each federal income tax bracket, the amounts of provincial income tax for all individuals in each income tax bracket in the province as determined for each individual,
(i) in the case of a province that has a tax collection agreement with Canada, by adding surtaxes to and subtracting any rebate, credit or reduction given in respect of provincial personal income taxes from the product of the provincial income tax rate and the assessed federal individual income tax for that individual, and
(ii) in the case of a province that does not have a tax collection agreement with Canada, by multiplying the average tax rate of the province for the federal income tax bracket by the taxable income of that individual as determined pursuant to the provincial tax legislation, and by subtracting therefrom an amount equal to 16.5 per cent of the assessed federal individual income tax for that individual,
except that where the total amount so determined for any individual is less than zero, the amount included in the aggregate shall be zero;
(b) aggregate the total amounts for each federal income tax bracket determined pursuant to paragraph (a) for the 10 provinces;
(c) divide the amounts determined pursuant to paragraph (b) by the aggregate for the 10 provinces of the assessed federal individual income tax for all individuals in each income tax bracket;
(d) multiply the rates determined pursuant to paragraph (c) by the assessed federal individual income tax for all individuals in each income tax bracket in the province; and
(e) aggregate the amounts determined pursuant to paragraph (d) for all income tax brackets in the province.
(2) For the purposes of subsection (1), federal income tax bracket means the range of taxable income as described in each of paragraphs (a) to (m) of that subsection of section 117, as amended, applicable to the taxation year, as adjusted by subsection 117.1(1) of the Income Tax Act.
(3) The expression revenue base for a revenue source for a province for a fiscal year, as defined in subsection 4(2) of the Act, means,
(a) in the case of personal income taxes, the aggregate of
(i) the fraction expressed as a percentage for the province, of which
(A) the numerator is the simulated yield of personal income taxes in the province in the taxation year ending in the fiscal year determined pursuant to subsection (1), and
(B) the denominator is the aggregate for the 10 provinces of the amount determined pursuant to clause (i)(A)
plus
(ii) the fraction expressed as a percentage for the province, of which
(A) the numerator is the aggregate for all individuals in the province of the assessed federal individual income tax for the taxation year ending in the fiscal year as determined for each individual pursuant to paragraph (4)(a), and
(B) the denominator is the aggregate for the 10 provinces of the amount determined pursuant to clause (ii)(A),
minus
(iii) the fraction expressed as a percentage for the province, of which
(A) the numerator is the aggregate for all individuals in the province of the assessed federal individual income tax for the taxation year ending in the fiscal year, determined for each individual pursuant to paragraph (4)(a), as simulated by the personal income tax micro-simulation model of the Department of National Revenue, and
(B) the denominator is the aggregate for the 10 provinces of the amount determined pursuant to clause (iii)(A);
(b) in the case of corporation income taxes, revenues derived from government business enterprises and revenues received from the Government of Canada pursuant to the Public Utilities Income Tax Transfer Act, the aggregate of
(i) the product obtained when the percentage that the allocated corporation taxable income applicable to the province for the fiscal year is of the aggregate of the allocated corporation taxable income of the 10 provinces for the fiscal year, all computed pursuant to paragraph (4)(b), is multiplied by the portion of the aggregate of corporation profits for Canada, before taxes, prior to deducting the aggregate of corporation losses, for the calendar year ending in the fiscal year as determined by Statistics Canada for purposes of its annual publication entitled “National Income and Expenditure Accounts”, that is attributable to the 10 provinces, and
(ii) the product obtained when the percentage that
(A) the total profits attributable to the province for the calendar year ending in the fiscal year of all the business enterprises having a profit applicable to that calendar year and owned to the extent of 90 per cent or more by that province or by that province and one or more other provinces, excluding
(I) the profits for that calendar year of a liquor board, commission or authority,
(II) the profits for that calendar year of an enterprise engaged entirely or primarily in the marketing of oil or natural gas,
(III) the profits for that calendar year of an enterprise carrying on a provincial lottery, and
(IV) the amount, if any, for any such business enterprise having a profit applicable to that calendar year, of losses accumulated in the five calendar years previous to that calendar year to the extent that such losses exceed the portion that could have been excluded, pursuant to this subclause, in respect of previous calendar years and do not exceed the total profits for that calendar year of such business enterprise, but no account shall be taken of profits or losses for years prior to the calendar year beginning January 1, 1972,
is of
(B) the aggregate profits for the 10 provinces for the calendar year as determined pursuant to clause (A),
is multiplied by the aggregate for the 10 provinces for the calendar year ending in the fiscal year of the amount determined pursuant to clause (A) before any amount determined pursuant to subclause (A)(IV) is excluded, all computed on the basis of data as prepared by Statistics Canada for purposes of its annual publication entitled “Provincial Government Enterprise Finance”;
(c) in the case of general and miscellaneous sales taxes and amusement taxes, the aggregate of
(i) the total value of sales at retail locations in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its monthly publication entitled “Retail Trade” minus an amount equal to the aggregate of
(A) an amount that,
(I) where the calendar year ending in the fiscal year is a survey year, is equal to the total amount of retail sales of food, excluding soft drinks, for the 10 provinces, as determined by Statistics Canada for the survey year, divided by the population of the 10 provinces for that fiscal year and multiplied by the population of the province for that fiscal year, and
(II) where the calendar year ending in the fiscal year is not a survey year, is equal to the amount obtained when the product of the percentage that retail sales of food, excluding soft drinks, for the 10 provinces is to total retail sales for the 10 provinces as determined by Statistics Canada for the last preceding survey year and the total amount of retail sales for the 10 provinces for that calendar year, as determined by Statistics Canada for the purposes of its monthly publication entitled “Retail Trade”, is divided by the population of the 10 provinces for that fiscal year and multiplied by the population of the province for that fiscal year,
(B) an amount that,
(I) where the calendar year ending in the fiscal year is a survey year, is equal to the total amount for the 10 provinces of the retail sales of children’s clothing and footwear, as determined by Statistics Canada for the survey year, divided by the population of the 10 provinces that is under 15 years of age for that fiscal year, multiplied by the population of the province that is under 15 years of age for that fiscal year, and
(II) where the calendar year ending in the fiscal year is not a survey year, is equal to the amount obtained when the product of the percentage that the retail sales of children’s clothing and footwear for the 10 provinces is to total retail sales for the 10 provinces, as determined by Statistics Canada for the last preceding survey year and the total amount of retail sales for the 10 provinces for that calendar year, as determined by Statistics Canada for the purposes of its monthly publication entitled “Retail Trade” is divided by the population of the 10 provinces that is under 15 years of age for that fiscal year and multiplied by the population of the province that is under 15 years of age for that fiscal year,
(C) an amount that,
(I) where the calendar year ending in the fiscal year is a survey year, is equal to the retail sales of motor vehicle fuel in the province as determined by Statistics Canada for the survey year, and
(II) where the calendar year ending in the fiscal year is not a survey year, is equal to the retail sales of motor vehicle fuel in the province in the last preceding survey year, multiplied by a fraction of which the numerator is the total sales in the province by service stations and garages in that calendar year and the denominator is the total sales in the province by service stations and garages in the last preceding survey year, as determined by Statistics Canada for the purposes of its monthly publication entitled “Retail Trade”, and
(D) an amount that,
(I) where the calendar year ending in the fiscal year is a survey year, is equal to the total amount of the retail sales of tobacco and tobacco products for the 10 provinces as determined by Statistics Canada for the survey year, divided by the number of cigarettes purchased in the 10 provinces in the fiscal year as determined pursuant to paragraph (d), multiplied by the number of cigarettes purchased in the province in the fiscal year as determined pursuant to paragraph (d), and
(II) where the calendar year ending in the fiscal year is not a survey year, is equal to the amount obtained when the product of the percentage that the retail sales of tobacco and tobacco products for the 10 provinces is to total retail sales for the 10 provinces, as determined by Statistics Canada for the last preceding survey year, and the total amount of retail sales for the 10 provinces for that calendar year, as determined by Statistics Canada for the purposes of its monthly publication entitled “Retail Trade” is divided by the number of cigarettes purchased in the 10 provinces in the fiscal year as determined pursuant to paragraph (d), and multiplied by the number of cigarettes purchased in the province in the fiscal year as determined pursuant to paragraph (d),
(ii) the cost of material used in construction in the province for the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “Construction in Canada”,
(iii) the value of capital and repair expenditures on machinery and equipment in the province in the calendar year ending in the fiscal year being the aggregate of
(A) the amount of capital expenditures in the province in the calendar year on machinery and equipment as determined by Statistics Canada for the purposes of its annual publication entitled “Private and Public Investment in Canada Outlook” minus that portion of such amount that consists of
(I) the amount of capital expenditure in the province in the calendar year on machinery and equipment for agriculture and fishing as determined by Statistics Canada for the purposes of its annual publication entitled “Private and Public Investment in Canada Outlook”, and
(II) the retail value of new commercial vehicle sales in the province in the calendar year as determined by Statistics Canada for the purposes of its annual publication entitled “New Motor Vehicle Sales”, and
(B) the amount of repair expenditures on machinery and equipment in the province in the calendar year as determined by Statistics Canada for the purposes of its annual publication entitled “Private and Public Investment in Canada Outlook” minus that portion of such amount that consists of repair expenditures in the province in the calendar year on machinery and equipment for agriculture and fishing as determined by Statistics Canada for the purposes of its annual publication entitled “Private and Public Investment in Canada Outlook”, and
(iv) the sales by service establishments in the province in the calendar year ending in the fiscal year being the aggregate of
(A) telephone company receipts from local and long distance telephone calls originating in the province in the calendar year as determined by Statistics Canada for the purposes of these Regulations,
(B) total sales in the province in the calendar year by hotels, motels and tourist courts as determined by Statistics Canada for the purposes of its annual publication entitled “Traveller Accommodation Statistics”, and
(C) an amount that
(I) in a calendar year in which Statistics Canada has done a survey to determine the receipts from admissions of regular motion picture theatres and drive-in theatres, is equal to the amount so determined for the province, and
(II) in a calendar year in which Statistics Canada has not done a survey as described in subclause (I) is equal to the receipts from admissions of regular motion picture theatres and drive-in theatres as determined for the province for the last preceding year for which such survey was done, multiplied by a fraction of which the numerator is the aggregate for the 10 provinces of the amount determined pursuant to subparagraph (i) for the calendar year ending in the fiscal year and the denominator is the aggregate for the 10 provinces of the amount determined pursuant to subparagraph (i) for the calendar year for which such survey was done;
(d) in the case of tobacco taxes, the number of cigarettes sold to the final purchaser in the province in the fiscal year as determined by dividing the amount of revenue derived by the province in the fiscal year in respect of the revenue source described in paragraph 4(1)(d), according to the certificate submitted by the Chief Statistician of Canada pursuant to subsection 9(2), by the average annual tax levy per cigarette applicable in that province for that fiscal year;
(e) in the case of motive fuel taxes derived from the sale of gasoline,
(i) either
(A) the quantity of gasoline sold to the final purchaser in the province in the calendar year ending in the fiscal year on which tax was paid at road-use rates as determined by Statistics Canada for the purposes of its annual publication entitled “Road Motor Vehicles, Fuel Sales”, or
(B) in the case of a province in which tax at road-use rates is not paid throughout the whole of the calendar year ending in the fiscal year, the quantity of gasoline sold in the manner described in clause (A), as determined by the Minister, on which tax at road-use rates would have been paid had such a tax been levied throughout the whole of the calendar year ending in the fiscal year,
excluding that portion, if any, of any quantity referred to in clause (A) or (B), as the case may be, that consists of sales to the Government of Canada, as determined by the Minister
minus
(ii) in the case of a province that taxes gasoline used in farm trucks on public highways at road-use rates, the product obtained when the percentage that the net income received by farm operators from farm production in the province in the calendar year ending in the fiscal year is of total personal income, both excluding the value of physical change in farm-held inventory, in the province in that calendar year, as determined from data prepared by Statistics Canada for the purpose of its annual publication entitled “National Income and Expenditure Accounts”, is multiplied by the quantity of gasoline as determined in subparagraph (i);
(f) in the case of motive fuel taxes derived from the sale of diesel fuel,
(i) either
(A) the quantity of diesel fuel sold to the final purchaser in the province in the calendar year ending in the fiscal year on which tax was paid at road-use rates as determined by Statistics Canada for the purposes of its annual publication entitled “Road Motor Vehicles, Fuel Sales”, or
(B) in the case of a province in which tax at road-use rates is not paid throughout the whole of the calendar year ending in the fiscal year, the quantity of the diesel fuel sold in the manner described in clause (A), as determined by the Minister, on which tax at road-use rates would have been paid had such a tax been levied throughout the whole of the calendar year ending in the fiscal year,
excluding that portion, if any, of any quantity referred to in clause (A) or (B), as the case may be, that consists of sales to the Government of Canada, as determined by the Minister,
minus
(ii) in the case of a province that taxes diesel fuel for off-highway purposes at road-use rates, the quantity of diesel fuel sold to the final purchaser for off-highway use in the province in the calendar year ending in the fiscal year, being,
(A) in the Province of Prince Edward Island, 30 per cent of the quantity determined pursuant to subparagraph (i),
(B) in the Province of Quebec, 25 per cent of the quantity determined pursuant to subparagraph (i),
(C) in the Province of Nova Scotia, 15 per cent of the quantity determined pursuant to subparagraph (i),
(D) in the Province of Newfoundland, in respect of the fiscal year beginning on April 1, 1978 and subsequent fiscal years, 25 per cent of the quantity determined pursuant to subparagraph (i), and
(E) in the Province of New Brunswick, in respect of the fiscal year beginning on April 1, 1980 and subsequent fiscal years, 15 per cent of the quantity determined pursuant to subparagraph (i);
(g) in the case of non-commercial motor vehicle licensing revenues, the aggregate of
(i) the number of passenger automobile registrations in the province in the calendar year ending in the fiscal year, and
(ii) one-third of the number of motor cycle registrations and one-third of the number of moped registrations, or of mopeds in use where the province does not register mopeds, in the province in the calendar year ending in the fiscal year,
as determined by Statistics Canada for the purposes of its annual publication entitled “Road Motor Vehicles, Registrations”, or, where such determination is not made by Statistics Canada, as determined by the Minister;
(h) in the case of commercial motor vehicle licensing revenues, the aggregate for the calendar year ending in the fiscal year and the preceding four calendar years of the amounts for each such calendar year obtained when the value of new commercial vehicle sales in the province for each such calendar year as determined by Statistics Canada for the purposes of its annual publication entitled “New Motor Vehicle Sales” is divided by the industrial selling price index for all trucks for each such calendar year as determined by Statistics Canada for the purposes of its monthly publication entitled “Industry Price Indexes”;
(i) in the case of alcoholic beverage revenues derived from the sale of spirits, the quantity of domestic and foreign spirits sold to the final purchaser in the province in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Control and Sale of Alcoholic Beverages in Canada”;
(j) in the case of alcoholic beverage revenues derived from the sale of wine, the quantity of domestic and foreign wine sold to the final purchaser in the province in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Control and Sale of Alcoholic Beverages in Canada”;
(k) in the case of alcoholic beverage revenues derived from the sale of beer, the quantity of domestic and foreign beer sold to the final purchaser in the province in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Control and Sale of Alcoholic Beverages in Canada”;
(l) in the case of hospital and medical care insurance premiums, that number of taxable returns filed by individuals under the Income Tax Act for the taxation year ending in the fiscal year, which is the aggregate of
(i) the number of taxable returns filed by individuals in the province taxed as single with no dependants and with total income above $3,500,
(ii) two times the number of taxable returns filed by individuals in the province taxed as single with one or more dependants and with total income above $5,800,
(iii) two times the number of taxable returns filed by individuals in the province taxed as married with no dependant and with total income above $5,400,
(iv) two times the number of taxable returns filed by individuals in the province taxed as married with one dependant and with total income above $5,800,
(v) two times the number of taxable returns filed by individuals in the province taxed as married with two dependants and with total income above $6,000,
(vi) two times the number of taxable returns filed by individuals in the province taxed as married with three dependants and with total income above $6,500,
(vii) two times the number of taxable returns filed by individuals in the province taxed as married with four dependants and with total income above $7,500, and
(viii) two times the number of taxable returns filed by individuals in the province taxed as married with five or more dependants and with total income above $8,500;
(m) in the case of succession duties and gift taxes, the aggregate of the incomes of individuals in the province whose total gross income is $50,000 or greater as assessed in accordance with the Income Tax Act for the taxation year ending in the fiscal year;
(n) in the case of race track taxes, the amount wagered in the province in the calendar year ending in the fiscal year at pari-mutuel tracks on harness and running horse races as determined by the Department of Agriculture for the purposes of its annual publication entitled “Race Track Supervision Pari-Mutuel Statistics”;
(o) in the case of forestry revenues, the product obtained when the aggregate of the value added for logging activity in the forestry industry and the amount of payments for stumpage and royalties in respect of forestry production in the province in the calendar year ending in the fiscal year is multiplied by the percentage that the volume of production from Crown land in the province in that calendar year is to the total volume of production in the province in that calendar year, as determined from data prepared by Statistics Canada for the purposes of its annual publication entitled “Logging”;
(p) in the case of revenues identifiable as oil revenues and consisting of royalties, licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights owned by the Crown in right of the province, the product obtained when the total value of marketable production of crude oil, synthetic crude oil and condensate from naturally occurring hydrocarbon deposits in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Crude Petroleum and Natural Gas Industry” is multiplied by the percentage, as determined by the Minister on the basis of information supplied by the province, that the value of such marketable production from deposits owned by the Crown in right of the province is of the total value of such marketable production in the province;
(q) in the case of revenues identifiable as oil revenues and consisting of licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights held otherwise than by the Crown in right of the province, the product obtained when the total value of marketable production of crude oil, synthetic crude oil and condensate from naturally occurring hydrocarbon deposits in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Crude Petroleum and Natural Gas Industry” is multiplied by the percentage, as determined by the Minister on the basis of information supplied by the province, that the value of such marketable production from deposits not owned by the Crown in right of the province or in right of Canada is of the total value of such marketable production in the province;
(r) in the case of revenues identifiable as natural gas revenues and consisting of royalties, licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights owned by the Crown in right of the province, the product obtained when the total volume of net production withdrawals of natural gas from naturally occurring hydrocarbon deposits in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Crude Petroleum and Natural Gas Industry” is multiplied by the percentage, as determined by the Minister on the basis of information supplied by the province, that the volume of such net production withdrawals from deposits owned by the Crown in right of the province is of the total volume of such net production withdrawals in the province;
(s) in the case of revenues identifiable as natural gas revenues and consisting of licence fees, taxes, rentals, levies and payments or remittances that are derived in respect of mineral rights held otherwise than by the Crown in right of the province, the product obtained when the total volume of net production withdrawals of natural gas from naturally occurring hydrocarbon deposits in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Crude Petroleum and Natural Gas Industry” is multiplied by the percentage, as determined by the Minister on the basis of information supplied by the province, that the volume of such net production withdrawals from deposits not owned by the Crown in right of the province or in right of Canada is of the total volume of such net production withdrawals in the province;
(t) in the case of sales of Crown leases and reservations on oil and natural gas lands, the revenues derived from such sales by the province in the fiscal year as determined by Statistics Canada less any portion thereof that has been deducted therefrom by the Minister under paragraph 4(3)(a) of these Regulations;
(u) in the case of oil and gas revenues other than those described in paragraphs (p) to (t), the aggregate of
(i) the product obtained when the total volume of marketable production of crude oil, synthetic crude oil and condensate from naturally occurring hydrocarbon deposits in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “The Crude Petroleum and Natural Gas Industry” is multiplied by the percentage, as determined by the Minister on the basis of information supplied by the province, that the volume of such marketable production from deposits owned by the Crown in right of the province is of the total volume of such marketable production in the province, and
(ii) the amount obtained when the product determined in paragraph (r) in the province in the calendar year ending in the fiscal year is divided by
(A) in the case where the products referred to in subparagraphs (i) and (ii) are expressed in terms of barrels and thousands of cubic feet respectively, 5.8, and
(B) in the case where the products referred to in subparagraphs (i) and (ii) are expressed in terms of cubic metres, 1,033;
(v) in the case of metallic and non-metallic mineral revenues, the value added for mining activity in the province in the mining industry, other than oil and natural gas, for the calendar year ending in the fiscal year, as determined by Statistics Canada for the purposes of its annual publication entitled “General Review of the Mineral Industries (Mines, Quarries and Oil Wells)”, but in any case where such value added data include subvention payments that have been made by a government to support production of a particular mineral, the value added for that mineral in the province so determined may be adjusted by the Minister by subtracting from the amount that would otherwise be obtained an amount equal to the product of the fraction, of which the numerator is the amount of subvention payments made to support the production of that mineral in the province in that calendar year and the denominator is the gross value of production of that mineral in the province in that calendar year, multiplied by the value added for that mineral in the province in that calendar year;
(w) in the case of water power rentals, the number of kilowatt hours of electricity generated in the province by publicly and privately operated electric utilities and industrial establishments from hydro sources in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “Electric Power Statistics”;
(x) in the case of insurance premium taxes, the aggregate for the province for the calendar year ending in the fiscal year that is
(i) the aggregate for provincially-licensed corporations (for the purposes of this paragraph to include provincial government enterprises carrying on the business of insurance), federally-registered corporations and fraternal benefit societies of
(A) the value of direct premiums written for property and casualty insurance,
(B) the value of life insurance premiums, and
(C) the value of premiums, contributions and dues of fraternal benefit societies,
minus
(ii) the aggregate of
(A) the total value of dividends paid to policyholders by federally-registered corporations or fraternal benefit societies,
(B) the estimated value of dividends paid to policyholders by provincially-licensed corporations or fraternal benefit societies, being the product obtained when the fraction, of which the numerator is the amount determined in clause (A) and the denominator is that portion of the amount determined in subparagraph (i) that is attributable to federally-registered corporations and fraternal benefit societies, is multiplied by that portion of the amount determined in subparagraph (i) that is attributable to provincially-licensed corporations and fraternal benefit societies,
(C) the value of direct premiums written for property and casualty marine insurance of federally-registered corporations, and
(D) the estimated value of direct premiums written for property and casualty marine insurance of provincially-licensed corporations, being the product obtained when the fraction, of which the numerator is the amount determined in clause (C) and the denominator is that portion of the amount determined in clause (i)(A) that is attributable to federally-registered corporations, is multiplied by that portion of the amount determined in clause (i)(A) that is attributable to provincially-licensed corporations,
and where a provincial government enterprise carrying on the business of insurance receives moneys from the provincial government consolidated revenue fund or its equivalent or the proceeds from a specific tax or part thereof, such moneys or proceeds shall be deemed to be premiums of that enterprise, all of which shall be determined by the Minister on the basis of information supplied to him by the Department of Insurance and the province;
(y) in the case of payroll taxes, the amount of wages, salaries and military pay and allowances, excluding supplementary labour income, in the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “National Income and Expenditure Accounts”;
(z) in the case of provincial property taxes and school purpose taxes, the aggregate of
(i) the value of residential net capital stock in the province, measured in constant 1971 dollars, as of the end of the calendar year that ends in the preceding fiscal year, as determined by Statistics Canada for the purposes of its annual publications for each province entitled “Fixed Capital Flows and Stocks”,
(ii) the product obtained when
(A) the value of that portion of non-residential net capital stock in the province that consists of building construction in all industries other than building construction for local governments, schools, universities, hospitals, churches and other institutions, measured in constant 1971 dollars, as of the end of the calendar year that ends in the preceding fiscal year, as determined by Statistics Canada for the purposes of its annual publications for each province entitled “Fixed Capital Flows and Stocks”,
is multiplied by
(B) a fraction, of which
(I) the numerator is the aggregate of the amounts determined in subparagraph (i) for the 10 provinces, and
(II) the denominator is the aggregate of the amounts determined in clause (ii)(A) for the 10 provinces, and
(iii) the product obtained when
(A) the aggregate for the calendar year ending in the preceding fiscal year and the four preceding calendar years of the amounts obtained for each such calendar year when that portion of the gross domestic product at market prices that consists of net provincial income at factor cost plus capital cost allowances and miscellaneous valuation adjustments, applicable to the province for each such calendar year as determined by Statistics Canada for the purposes of its annual publication entitled “Provincial Economic Accounts”, is divided by the G.N.E. price deflator for each such calendar year as determined by Statistics Canada for the purposes of its annual publication entitled “National Income and Expenditure Accounts”,
is multiplied by
(B) a fraction, of which
(I) the numerator is the product of 30 times the aggregate of the amounts determined in subparagraphs (i) and (ii) for the 10 provinces, and
(II) the denominator is the product of 70 times the aggregate of the amounts determined in clause (iii)(A) for the 10 provinces;
(aa) in the case of lottery revenues, the amount of personal income attributable to the province in the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “National Income and Expenditure Accounts”, minus the portion of such amount that consists of the aggregate of the following amounts, of which subparagraphs (i) to (iv) are determined by Statistics Canada for the purposes of its annual publication entitled “National Income and Expenditure Accounts” and subparagraph (vii) is determined by the Minister, namely,
(i) the value of physical change in farm-held inventory in the province in that calendar year,
(ii) transfer payments by the province to persons in the province in that calendar year,
(iii) transfer payments by local government to persons in the province in that calendar year,
(iv) federal individual income tax collections in the province in that calendar year,
(v) contributions by employers and employees in the province to the unemployment insurance fund in that calendar year,
(vi) contributions by employers and employees in the province to universal pension plan funds in that calendar year, and
(vii) the amount for that calendar year of the special abatement of personal income taxes referred to in subsection 4(4) of the Act;
(bb) in the case of miscellaneous provincial taxes and revenues including taxes on paid-up capital of corporations, miscellaneous revenues from natural resources, concessions and franchises, sales of provincial goods and services, that portion of the gross domestic product at market prices that consists of net provincial income at factor cost plus capital cost allowances and miscellaneous valuation adjustments, applicable to the province for the calendar year ending in the fiscal year as determined by Statistics Canada for the purposes of its annual publication entitled “Provincial Economic Accounts”; and
(cc) in the case of revenues of the Government of Canada that are shared by Canada with the provinces,
(i) one-half of the revenue derived by the province in the fiscal year from that part of the revenue source that relates to non-renewable natural resources, and
(ii) all of the revenue derived by the province in the fiscal year from that part of the revenue source not described in subparagraph (i),
as determined by Statistics Canada, before deducting any amounts pursuant to paragraph 4(3)(a).
(4) In this section,
(a) the assessed federal individual income tax for an individual in a province for a taxation year is the amount assessed and attributable to that province with respect to that individual for that taxation year pursuant to the Income Tax Act and Regulations thereunder as computed during the next following taxation year, taking into account additional assessments with respect to earlier taxation years that has not been included in the amount of the assessment for such earlier years, but before deducting any amount by virtue of section 120, 126 or 127 of the Income Tax Act; and
(b) the allocated corporation taxable income applicable to a province for a fiscal year is the amount by which the aggregate of
(i) the aggregate of the amounts of taxable income of corporations allocated to the province under Part IV of the Income Tax Regulations for the taxation years of the corporations ending in the year that ends in the fiscal year and taxable income allocated to the province in respect of earlier taxation years that has not been included in the amount of taxable income for such earlier years, and
(ii) the amount that, in the opinion of the Minister based on information supplied to him by the Minister of National Revenue, was not allocated to the province for the taxation years of corporations as a direct consequence of the enactment of paragraph 20(1)(v.1) of the Income Tax Act with respect to oil or gas,
exceeds
(iii) that part of the amount described in subparagraph (i) that, in the opinion of the Minister, based on information supplied to him by the Minister of National Revenue, was allocated to the province for the taxation years of corporations referred to in subparagraph (i), as a direct consequence of the enactment, with respect to oil or gas, of paragraph 12(1)(o), paragraph 18(1)(m) and subsection 69(6) and (7) of the Income Tax Act,
computed on or before the last day of the 14th month next following the end of the year in which the taxation year ends and, for the purposes of this paragraph, the expression corporation does not include a non-resident-owned investment corporation as defined in paragraph 133(8)(d) of the Income Tax Act or a corporation specified in Schedule D to the Financial Administration Act that is an agent of Her Majesty.
(5) Notwithstanding the provisions of paragraphs (3)(d) and (t), where a province has changed its method of accounting for a fiscal year so that the revenues referred to in those paragraphs are derived during a period of more or less than 12 months, the Minister may adjust the amount of such revenues in respect of that fiscal year to offset the effect, if any, of such change in the accounting method.
- SOR/80-215, s. 1
- SOR/81-266, s. 1
- SOR/83-226, s. 1
6 For the purposes of these Regulations, a reference to a publication of Statistics Canada by a specific title shall be deemed to include a reference to any other publication of Statistics Canada published in lieu of or in substitution for that publication.
Determination of Portion of Fiscal Equalization Payment
7 (1) The portion of the fiscal equalization payment for the fiscal year referred to in paragraph 4(7)(a) of the Act is the aggregate for all the provinces that may be paid a fiscal equalization payment for that fiscal year pursuant to Part I of the Act, other than a province that did not qualify for revenue equalization payments in respect of any fiscal year under the former Act, of the following amounts for each province as calculated without reference to subsections 4(7) and (8) of the Act:
(a) the aggregate of the fiscal equalization entitlements applicable to the province for that fiscal year that is attributable to all the revenue sources referred to in paragraph 4(7)(a) of the Act for which the province has a fiscal capacity deficiency, within the meaning of Part I of the Act, for that fiscal year,
minus
(b) the aggregate of the fiscal equalization entitlements applicable to the province for that fiscal year that is attributable to all the revenue sources referred to in paragraph 4(7)(a) of the Act for which the province has a fiscal capacity excess, within the meaning of Part I of the Act, for that fiscal year.
(2) The portion of the fiscal equalization payment for the fiscal year referred to in paragraph 4(7)(b) of the Act is the aggregate for all the provinces that may be paid a fiscal equalization payment for that fiscal year pursuant to Part I of the Act, other than a province that did not qualify for revenue equalization payments in respect of any fiscal year under the former Act, of the following amounts for each province as calculated without reference to subsections 4(7) and (8) of the Act:
(a) the aggregate of the fiscal equalization entitlements applicable to the province for that fiscal year that is attributable to all the revenue sources referred to in paragraph 4(7)(b) of the Act for which the province has a fiscal capacity deficiency, within the meaning of Part I of the Act, for that fiscal year,
minus
(b) the aggregate of the fiscal equalization entitlements applicable to the province for that fiscal year that is attributable to all the revenue sources referred to in paragraph 4(7)(b) of the Act for which the province has a fiscal capacity excess, within the meaning of Part I of the Act, for that fiscal year.
Interim Estimates
8 (1) Subject to subsections (5), (6) and (7), in respect of each fiscal year in the fiscal arrangement period, the Minister
(a) shall estimate, in accordance with subsection (3), the amount, if any, of the fiscal equalization payment that is payable pursuant to the Act for the fiscal year to a province,
(i) prior to the first day of February preceding the commencement of that fiscal year,
(ii) during the period commencing the first day of June and ending the twelfth day of July of that fiscal year,
(iii) during the period commencing the first day of December and ending the twelfth day of January of that fiscal year,
(iv) during the period commencing the first day of September and ending the twelfth day of October of the first year following the close of that fiscal year,
(v) during March of the first year following the close of that fiscal year, and
(vi) during the period commencing the first day of September and ending the twelfth day of October of the second year following the close of that fiscal year; and
(b) may estimate, in accordance with subsection (3), the amount, if any, of the fiscal equalization payment that is payable pursuant to the Act for the fiscal year to a province,
(i) during the period commencing the first day of March in the immediately preceding fiscal year and ending the twelfth day of April of that fiscal year,
(ii) during the period commencing the first day of September and ending the twelfth day of October of that fiscal year,
(iii) during March of that fiscal year, and
(iv) during any period commencing the first day of the final month of a quarter and ending the twelfth day of the subsequent quarter, other than the times specified in paragraph (a), following the close of the fiscal year, until such time as the final computation pursuant to subsection 9(1) is completed,
where in the opinion of the Minister there is new information available that would have a significant effect on the amount of equalization payable to one or more provinces.
(2) Where an estimate made
(a) pursuant to subparagraph (1)(a)(i) or under subsection (5) shows that there is an amount of fiscal equalization payable to a province for a fiscal year, the Minister shall pay to the province on account of the amount that is finally payable in respect of that fiscal year an amount equal to 1/24 of the amount so estimated on the first and third working days following the fifteenth calendar day of each month in that fiscal year;
(b) pursuant to subparagraph (1)(b)(i) shows that the amount of fiscal equalization payable to the province in respect of a fiscal year as estimated pursuant to subparagraph (1)(a)(i) or under subsection (5) should be revised, the Minister shall make the payments referred to in paragraph (a) in accordance with the new estimate;
(c) pursuant to subparagraph (1)(a)(ii) or (iii) or (1)(b)(ii) or subsection (6) or (7) establishes that the payments to the province made pursuant to the immediately preceding estimate in respect of that fiscal year should be revised, the Minister shall,
(i) if any amount remains payable to the province, adjust the remaining payments in respect of that fiscal year referred to in paragraph (a) in accordance with the new estimate, beginning with the first payment following the date of that estimate, and
(ii) if an overpayment has been made to the province, recover the amount of that overpayment before the end of the fiscal year;
(d) pursuant to subparagraph (1)(b)(iii) establishes that the payments to the province made pursuant to the immediately preceding estimate in respect of that fiscal year should be revised, the Minister shall,
(i) if any amount remains payable to the province, pay to the province that amount, and
(ii) if an overpayment has been made to the province,
(A) recover the amount of that overpayment in that month, or
(B) where the province makes a request, recover the overpayment in equal monthly instalments in the succeeding fiscal year;
(e) pursuant to subparagraph (1)(a)(iv), (v), (vi) or (1)(b)(iv) establishes that the payments to the province made pursuant to the immediately preceding estimate in respect of that fiscal year should be revised, the Minister shall
(i) if any amount remains payable to the province,
(A) pay to the province that amount, or
(B) in the event the estimate was made pursuant to subparagraph (1)(a)(v), and where, pursuant to a tax collection agreement entered into with the province pursuant to Part III of the Act, there has been established during that month of March that an amount is owing by the province to Canada by reasons of an overpayment pursuant to that agreement, the Minister may, notwithstanding clause (A), pay to the province the amount remaining, if any, after setting off from the amount so payable to the province, the amount of that overpayment, and
(ii) if an overpayment has been made to the province,
(A) recover the amount of that overpayment in the month during which the estimate was made or in the succeeding month, or
(B) in the event the estimate was made
(I) pursuant to subparagraph (1)(a)(iv), (vi), or (1)(b) (iv), and where the province makes a request, the Minister may, notwithstanding clause (A), recover the overpayment in equal monthly instalments in the remaining months of that fiscal year during which the estimate was made, or
(II) pursuant to subparagraph (1)(a)(v), the Minister may, notwithstanding clause (A),
1. where the province makes a request, recover the overpayment in equal monthly instalments in the succeeding fiscal year, or
2. where, pursuant to a tax collection agreement entered into with the province pursuant to Part III of the Act, there has been established during that month of March that an amount is owing by Canada to the province by reason of an underpayment pursuant to that agreement, recover from the province the amount remaining, if any, after setting off from the amount of the overpayment to the province, the amount of that underpayment.
(2.1) Notwithstanding subsection (2), no advance shall be paid to a province in respect of each fiscal year in the fiscal arrangements period on account of the amount of fiscal equalization that is finally payable in respect of the fiscal year, if in that fiscal year and each of the two immediately preceding fiscal years
(a) the aggregate personal income in the province for the calendar year ending in the fiscal year divided by the population of the province for the fiscal year
exceeds
(b) the aggregate personal income in all provinces for the calendar year ending in the fiscal year divided by the population of all provinces for the fiscal year.
(2.2) Notwithstanding subsection (2), any advance to be paid to a province on account of the amount of fiscal equalization that is finally payable
(a) in respect of the fiscal year beginning on April 1, 1979, shall have excluded therefrom the amount of equalization attributable to that portion of the revenue to be equalized from the revenue source described in paragraph (t) of the definition revenue source in subsection 4(2) of the Act that is in excess of one-quarter of the total revenue, as otherwise determined, from such revenue source for all the provinces for the fiscal year,
and
(b) in respect of the fiscal years beginning on April 1, 1980 and April 1, 1981 shall have excluded therefrom the amount of equalization attributable to revenue source described in paragraph (t) of the definition revenue source in subsection 4(2) of the Act, as otherwise determined, from such revenue source for all the provinces for the fiscal year.
(3) Notwithstanding anything in these Regulations, for the purpose of determining the payments on account and subsequent adjustments thereto under subsections (1) and (2) that may be made in respect of the fiscal equalization applicable to a province for a fiscal year,
(a) the revenue to be equalized from a revenue source for all the provinces for the fiscal year shall be calculated on the basis of such information as is available to the Minister at the time the estimate is made;
(b) the year to be used in determining the revenue base for a revenue source for the fiscal year shall be the latest year for which, in the opinion of the Minister, the necessary information is available;
(c) the population of a province for the fiscal year shall be the population as estimated by,
(i) in the case of an estimate made pursuant to subparagraphs (1)(a)(i), (ii) and (1)(b)(i), the Minister, and
(ii) in the case of an estimate made pursuant to any other subparagraph of subsection (1), the Chief Statistician of Canada; and
(d) the provincial share of the revenue base of each revenue source described in paragraphs 4(1)(a), (c), (d), (e), (g), (i), (j), (k), (l) and (n) may, at the discretion of the Minister, be adjusted by multiplying it by a fraction of which
(i) the numerator is one plus a fraction of which the numerator is the provincial percentage of the population of all the provinces for the fiscal year and the denominator is the provincial percentage of the population of all the provinces for the fiscal year referred to in paragraph (b), and
(ii) the denominator is 2; and
(e) where the year that is used for the revenue base for a revenue source in an interim estimate made pursuant to subsection (1) is a year that is previous to the year that will be used in the final computation for a fiscal year pursuant to subsection 9(1), the provincial share of such revenue base may, at the discretion of the Minister, be adjusted to take account of economic factors or trends that might be expected to bring about a significant change in the provincial share of such revenue base as between the year that is used in such interim estimate and the year that will be used in the final computation for such fiscal year.
(4) For the purposes of paragraphs (3)(d) and (e), the provincial share of a revenue base for a revenue source for a fiscal year is the proportion as a percentage, that
(a) the revenue base for that revenue source for that fiscal year for the province,
is of
(b) the revenue base for that source for that year for all the provinces.
(5) In respect of the fiscal year beginning on April 1, 1982, the estimate, subject to subsection (6) and subparagraphs (1)(a)(iv) to (vi), of the fiscal equalization payment that is payable pursuant to the Act for that fiscal year to each province set out in Column I of an item of Table A to this section shall be the amount set out in Column II of that item.
(6) Notwithstanding anything in these Regulations, the estimate, subject to subparagraphs (1)(a)(iv) to (vi), of the fiscal equalization payment that is payable pursuant to the Act for the fiscal year commencing on April 1, 1982 to each province set out in Column I of an item of Table A to this section shall be,
(a) commencing on August 15, 1982, the amount set out in Column III of that item;
(b) commencing on January 17, 1983, the amount set out in Column IV of that item; and
(c) commencing on March 16, 1983, the amount set out in Column V of that item.
(7) In respect of the fiscal year beginning on April 1, 1983, the estimate, subject to subparagraphs (1)(a)(iii) to (vi), of the fiscal equalization payment that is payable pursuant to the Act for that fiscal year to each province set out in Column I of an item of Table B to this section shall be,
(a) commencing on April 18, 1983, the amount set out in Column II of that item; and
(b) commencing on September 16, 1983, the amount set out in Column III of that item.
TABLE A
Column I Column II Column III Column IV Column V Item Province Amount in Millions Amount in Millions Amount in Millions Amount in Millions 1 Newfoundland $ 522 $ 502 $ 521 $ 517 2 Prince Edward Island 124 123 116 117 3 Nova Scotia 606 589 575 576 4 New Brunswick 490 491 497 492 5 Quebec 2,552 2,611 2,635 2,635 6 Ontario 0 0 0 0 7 Manitoba 431 425 429 429 8 Saskatchewan 0 0 0 0 9 Alberta 0 0 0 0 10 British Columbia 0 0 0 0 TABLE B
Column I Column II Column III Item Province Amount in Millions Amount in Millions 1. Newfoundland $ 554 $ 549 2. Prince Edward Island 124 124 3. Nova Scotia 618 597 4. New Brunswick 524 518 5. Quebec 2,810 2,921 6. Ontario 0 0 7. Manitoba 455 467 8. Saskatchewan 0 0 9. Alberta 0 0 10 British Columbia 0 0
- SOR/79-279, s. 1
- SOR/82-402, s. 1
- SOR/82-765, s. 1
- SOR/83-81, ss. 1, 2
- SOR/83-226, ss. 2, 6
- SOR/83-704, ss. 1 to 3
Final Computation
9 (1) The Minister shall,
(a) in respect of the fiscal year ending on March 31, 1978, within a period of 12 months, and
(b) in respect of any fiscal year other than a fiscal year referred to in subparagraph (i), not later than on the last day of the month
following the month in which the Minister received the certificate from the Chief Statistician of Canada pursuant to subsection (2) in respect of a fiscal year, make the final computation of the amount, if any, of the fiscal equalization payment that is payable for that fiscal year pursuant to the Act to a province, and the Minister shall subsequently furnish all provinces with tables setting out the details of such computation.
(2) The Chief Statistician of Canada shall, in respect of each fiscal year in the fiscal arrangements period, prepare and submit to the Minister, not later than 23 months next following the close of that fiscal year, a certificate in respect of that fiscal year based on the most recent information that has been prepared by Statistics Canada for that fiscal year, setting out
(a) the revenue for each revenue source described in subsection 4(1) for each province for the fiscal year, and where the Chief Statistician is unable, on the basis of such information, to differentiate the revenue for a province
(i) amongst the revenue sources described in paragraphs 4(1)(e) and (f) and that part of the revenue source described in subparagraph 4(1)(bb)(ii),
(ii) between the revenue sources described in paragraphs 4(1)(g) and (h), or
(iii) amongst the revenue sources described in paragraphs 4(1)(i), (j) and (k),
the Chief Statistician may aggregate for that province the revenues for the revenue sources within each of the subparagraphs (i), (ii) and (iii);
(b) the information required to calculate each revenue base as defined in paragraphs 5(3)(b) to (cc) for each province for the fiscal year with the exception of the information required to calculate
(i) the allocated corporation taxable income as defined in subparagraph 5(3)(b)(i),
(ii) paragraphs 5(3)(l), (m), (n) and (x),
(iii) the percentages referred to in paragraphs 5(3)(p), (q), (r), (s) and (u),
(iv) the quantity of gasoline sold to the Government of Canada referred to in subparagraph 5(3)(e)(i), and
(v) the quantity of diesel fuel sold to the Government of Canada referred to in subparagraph 5(3)(f)(i); and
(c) the population of the province for the fiscal year.
(3) Where the Chief Statistician of Canada aggregates for the province the revenues for any of the revenue sources referred to in subparagraphs (2)(a)(i), (ii) and (iii), the Minister shall determine the portions of such aggregations for that province that are applicable to each of the revenue sources referred to in those paragraphs.
(4) The Minister shall make his computation under subsection (1) in respect of a fiscal year on the basis of the information
(a) contained in the certificate submitted to him by the Chief Statistician of Canada pursuant to subsection (2); and
(b) supplied to him by any other source, including the Minister of National Revenue, the Minister of Agriculture and the provinces in respect of matters not contained in the certificate.
(5) Where, pursuant to a final computation made pursuant to subsection (1), there remains an outstanding amount payable to a province in respect of that fiscal year, the Minister shall pay forthwith to the province the outstanding amount.
(6) Where a final computation pursuant to subsection (1) discloses an overpayment to a province in respect of that fiscal year, the Minister may recover that overpayment by setting it off against any amount payable to the province under the Act or these Regulations or may otherwise recover that overpayment as a debt due to Her Majesty in right of Canada by the province.
- SOR/80-215, s. 2
- SOR/81-266, s. 2
10 Notwithstanding anything in these Regulations, every payment made under the Act or these Regulations is subject to such subsequent adjustments as, in the opinion of the Minister, are necessary because of changes in the information contained in a certificate submitted to the Minister pursuant to subsection 9(2), where the Chief Statistician of Canada, before the publication of such information by Statistics Canada, provides the Minister with supplementary or additional information indicating that revisions are required to be made to make the information to be published accurate and such adjustment, if any, shall be subject to subsections 9(5) and (6).
Fiscal Stabilization Payments to Provinces
11 An application by a province for a fiscal stabilization payment for a fiscal year shall be signed by the provincial Minister of Finance or Provincial Treasurer and shall include the following information:
(a) a statement showing the province’s total revenues for the fiscal year and for the immediately preceding fiscal year from personal income taxes as described in paragraph 4(1)(a), and the portion of such revenues for each such fiscal year that is received pursuant to a tax collection agreement with Canada;
(b) a statement showing the province’s total revenues for the fiscal year and for the immediately preceding fiscal year from corporation income taxes as described in paragraph 4(1)(b), and the portion of such revenues for each such fiscal year that is received pursuant to a tax collection agreement with Canada;
(c) a statement of the province’s total revenues for the fiscal year and for the immediately preceding fiscal year from that portion of the revenue source described in paragraph 4(1)(z) that consists of provincial property taxes;
(d) a statement of the province’s total revenues for the fiscal year and for the immediately preceding fiscal year from each of the revenue sources described in paragraphs 4(1)(c) to (y) and 4(1)(aa) to (cc);
(e) a statement providing a further breakdown of the revenues from any of the revenue sources referred to in paragraphs (a) to (d) into component taxes, licences, fees, levies, premiums or royalties where there has been a change in the rates or structures at which such component taxes, licences, fees, levies, premiums or royalties were levied, during the course of the fiscal year or any time during the immediately preceding fiscal year subsequent to the first day of that year;
(f) a statement describing any change, and the effective date of such change, in the rates or in the structures at which a provincial tax, licence, fee, levy, premium or royalty was levied during the course of the fiscal year or any time during the immediately preceding fiscal year subsequent to the first day of that year;
(g) a statement estimating the change in revenues in the fiscal year from the immediately preceding fiscal year from each of the changes described in the statement referred to in paragraph (f); and
(h) such other information as the Minister may request.
12 In adjusting the revenue subject to stabilization of a province for the fiscal year pursuant to paragraph 6(1)(b) of the Act, the Minister shall
(a) add to the revenues subject to stabilization of the province for the fiscal year as otherwise determined the amount of the decrease in revenues in the fiscal year that in his opinion is attributable to the following changes:
(i) the termination of an existing tax, licence, fee, levy, premium or royalty during the fiscal year or after the commencement of the immediately preceding year,
(ii) decreases in the rate, averaged over a year, at which a tax, licence, fee, levy, premium or royalty is levied,
(iii) changes in the ranges of the base, averaged over a year, to which the rate of a tax, licence, fee, levy, premium or royalty is applied,
(iv) changes in the classification, averaged over a year, of taxpayers where a tax, licence, fee, levy, premium or royalty varies according to some attribute of the taxpayer, such as the nature of his activity, the form of his business organization, the kind of ownership of his business or the age of the taxpayer,
(v) increases in deductions, credits or allowances, averaged over a year, that the taxpayer may claim in determining the amount of his tax or the base to which his rate of tax is applied,
(vi) the adding, broadening or enlarging of exemptions, averaged over a year, from a tax, licence, fee, levy, premium or royalty,
(vii) increases in rebates, averaged over a year, in respect of a tax, licence, fee, levy, premium or royalty,
(viii) the slowing down of the collection of a tax, licence, fee, levy, premium or royalty over the course of a fiscal year or the deferral of the time at which a tax, licence, fee, levy, premium or royalty in respect of a year becomes payable,
(ix) a decrease, averaged over a year, in the mark-up on goods or services that are sold to the public by the province or its agencies,
(x) a decrease in the proportion of the profits remitted to a provincial government by its own enterprises,
(xi) a decrease in the charges for the rental or use of government property, including water power rentals,
(xii) changes in accounting methods, and
(xiii) any other changes that in the opinion of the Minister are of the same nature as the changes described in subparagraphs (i) to (xii);
(b) subtract from the revenues subject to stabilization of the province for the fiscal year as otherwise determined the amount of the increase in revenues in the fiscal year that in his opinion is attributable to the following changes:
(i) the introduction of a new tax, licence, fee, levy, premium or royalty during the fiscal year or after the commencement of the immediately preceding year,
(ii) increases in the rate, averaged over a year, at which a tax, licence, fee, levy, premium or royalty is levied,
(iii) changes in the ranges of the base, averaged over a year, to which the rate of a tax, licence, fee, levy, premium or royalty is applied,
(iv) changes in the classification, averaged over a year, of taxpayers where a tax, licence, fee, levy, premium or royalty varies according to some attribute of the taxpayer, such as the nature of his activity, the form of his business organization, the kind of ownership of his business or the age of the taxpayer,
(v) decreases in deductions, credits or allowances, averaged over a year, that the taxpayer may claim in determining the amount of his tax or the base to which his rate of tax is applied,
(vi) the removal, narrowing or restricting of exemptions, averaged over a year, from a tax, licence, fee, levy, premium or royalty,
(vii) decreases in rebates, averaged over a year, in respect of a tax, licence, fee, levy, premium or royalty,
(viii) the speeding up of the collection of a tax, licence, fee, levy, premium or royalty over the course of a fiscal year or the advancement of the time at which a tax, licence, fee, levy, premium or royalty in respect of a year becomes payable,
(ix) an increase, averaged over a year, in the mark-up on goods or services that are sold to the public by the province or its agencies,
(x) an increase in the proportion of the profits remitted to a provincial government by its own enterprises,
(xi) an increase in the charges for the rental or use of government property, including water power rentals,
(xii) changes in accounting methods, and
(xiii) any other changes that in the opinion of the Minister are of the same nature as the changes described in subparagraphs (i) to (xii).
13 (1) The portion of the fiscal equalization payment payable to a province for the fiscal year, referred to in subparagraph 6(2)(a)(ii) of the Act, is
(a) in the case where the province has a fiscal capacity deficiency, within the meaning of Part I of the Act, for that fiscal year with respect to the revenue source described in paragraph 4(1)(z),
(i) the amount of fiscal equalization payment payable to the province for that fiscal year as computed pursuant to subsection 9(1),
minus
(ii) the amount of the fiscal equalization entitlement applicable to the province for that fiscal year that is attribuable to that part of the revenue source described in paragraph 4(1)(z) that consists of school purpose taxes, as computed pursuant to subsection 9(1),
except that the amount so determined cannot be less than zero; and
(b) in the case where the province has a fiscal capacity excess, within the meaning of Part I of the Act, for that fiscal year with respect to the revenue source described in paragraph 4(1)(z),
(i) the amount described in subparagraph (a)(i),
plus
(ii) the amount described in subparagraph (a)(ii).
(2) The portion of the fiscal equalization payment payable to a province for the fiscal year, referred to in subparagraph 6(2)(b)(ii) of the Act, is
(a) in the case where the province has a fiscal capacity deficiency, within the meaning of Part I of the former Act, for that fiscal year with respect to the revenue source described in paragraph 3(1)(t) of the Federal-Provincial Fiscal Arrangement Regulations, 1972 made pursuant to the former Act,
(i) the amount of revenue equalization payment payable to the province for that fiscal year as computed pursuant to subsection 11(1) of the Federal-Provincial Fiscal Arrangements Regulations, 1972 made pursuant to the former Act,
minus
(ii) the amount of the revenue equalization entitlement applicable to the province for that fiscal year that is attributable to the revenue source described in paragraph 3(1)(t) of the Federal-Provincial Fiscal Arrangements Regulations, 1972 made pursuant to the former Act, as computed pursuant to subsection 11(1) of the said Regulations,
except that the amount so determined cannot be less than zero; and
(b) in the case where the province has a fiscal capacity excess, within the meaning of Part I of the former Act, for that fiscal year with respect to the revenue source described in paragraph 3(1)(t) of the Federal-Provincial Fiscal Arrangements Regulations, 1972 made pursuant to the former Act,
(i) the amount described in subparagraph (a)(i),
plus
(ii) the amount described in subparagraph (a)(ii).
14 For purposes of paragraph 6(3)(b) and 6(4)(b) of the Act, the total amounts of tax credits and rebates shall be the amounts determined pursuant to the applicable tax collection agreement with Canada.
15 (1) A province may make an application for advance payments of fiscal stabilization on the basis of revenue information relating to the first five months of the fiscal year or any greater number of months.
(2) An application under subsection (1) shall be supported by as much comparative revenue information as is available to the province for that period and for the corresponding period of the previous year, including information pertaining to any changes in the revenue subject to stabilization resulting from changes either in the rates or in the structure of provincial taxes or other revenues from those that were in effect during the immediately preceding fiscal year, and the application shall be signed by the provincial Minister of Finance or the Provincial Treasurer.
16 The Minister may, in his discretion, make one or more advance payments to a province on account of fiscal stabilization for a fiscal year following receipt of a completed application form providing satisfactory information in support of such a payment.
17 (1) A final settlement of an application for stabilization from a province for a fiscal year shall be made within 26 months of the end of the fiscal year for which application is made and the Minister shall furnish to the province a statement describing how the amount, if any, of the stabilization payment was determined.
(2) Where, by reason of advance payments, an overpayment has been made to a province in respect of fiscal stabilization, the amount of the overpayment shall be deducted from amounts that would otherwise be payable to the province as fiscal equalization or revenue guarantee payments, or it shall otherwise be covered by the province as a debt due to Her Majesty in right of Canada.
Tax Collection Agreements
18 Advance payments authorized under section 8 of the Act may be made to the province by the Minister out of the Consolidated Revenue Fund on the basis of estimates calculated in accordance with the provisions of a tax collection agreement with Canada.
Transfer Payments with Respect to Tax on 1971 Undistributed Income on Hand
19 The Minister of National Revenue shall, within the first four months of each calendar year, furnish the Minister with a statement of
(a) the total net tax collected under Part IX of the Income Tax Act in respect of the 12 months ending on the last day of the calendar year that preceded the previous calendar year; and
(b) the amount of such tax that is shareable or recoverable in respect of each province for that 12-month period pursuant to Part V of the Act.
20 The Minister shall, within two months of receiving the statement required by section 19, pay to each province the amount determined by the Minister of National Revenue and shall furnish to the province a statement describing how the amount was determined.
21 Where an overpayment to a province arising from a refund to a corporation under Part IX of the Income Tax Act has occurred, the Minister may recover an amount equal to the overpayment as a debt due to Her Majesty in right of Canada by the province from any moneys that become payable to the province under the Act or under any other Act of the Parliament of Canada.
Established Programs Financing
22 The expression revenue bases in clause 20(1)(b)(ii)(B) of the Act for a province for a fiscal year means:
(a) with respect to the income of individuals, the aggregate of
(i) 75 per cent of the assessed federal individual income tax applicable to the province for the taxation year ending in the fiscal year, as determined by the Minister of National Revenue, and
(ii) 25 per cent of the assessed federal individual income tax applicable to the province for the taxation year beginning in the fiscal year, as determined by the Minister of National Revenue; and
(b) with respect to the income of corporations, the aggregate of
(i) 75 per cent of corporation taxable income for the taxation years of corporations ending in the calendar year that ends in the fiscal year, as determined by the Minister of National Revenue, pursuant to paragraph 124(4)(a) of the Income Tax Act, and
(ii) 25 per cent of corporation taxable income for the taxation years of corporations ending in the calendar year that begins in the fiscal year, as determined by the Minister of National Revenue, pursuant to paragraph 124(4)(a) of the Income Tax Act.
23 (1) With respect to
(a) the program referred to in section 24 of the Act, the Secretary of State, and
(b) the programs referred to in sections 25 to 27 of the Act, the Minister of National Health and Welfare,
may make equal monthly advance payments to a province in respect of a fiscal year.
(2) Advance payments made to a province in respect of a fiscal year may be adjusted during that fiscal year so that the cash component of the established programs financing transfer is consistent with the data being used to compute payments to the provinces under the tax collection agreements.
(3) An interim adjustment
(a) in respect of each program in a fiscal year may be calculated during each of the two following fiscal years, and
(b) in respect of each program in the fiscal years commencing on April 1, 1980 and April 1, 1981 may be calculated, in addition to any interim adjustment calculated pursuant to paragraph (a), during the fiscal year commencing on April 1, 1982
and may be given effect, by an increase or decrease in one or more of the amounts otherwise payable in respect of the programs, over a period not exceeding eight months, commencing on the first day of the month, or on the first day of the second month, following the month during which the adjustment was calculated.
(3.1) A special adjustment in respect of each program in a fiscal year may be calculated when there has been a revision to the base year data and may be given effect by an increase or decrease in one or more of the amounts otherwise payable in respect of the program at any time during the period commencing with the receipt of the revised base year data by the Minister of Finance and ending with the payment of a final settlement as provided by subsection (4).
(4) A final settlement in respect of each program in a fiscal year shall be calculated using only data available in the period ending 27 months after the end of that fiscal year, and shall be given effect by an increase or decrease in one or more of the amounts otherwise payable in respect of the program during the third fiscal year following the fiscal year to which the final settlement is related, unless otherwise agreed by the Government of Canada and the government of the province.
(5) Notwithstanding subsection (4), any final settlement in respect of each program in the fiscal year beginning in 1977 shall be calculated using only data available in the period ending 30 months after the end of that fiscal year.
(6) The population of a province for a fiscal year shall be,
(a) for the purpose of subsection (4), the population of that province on the first day of June of that fiscal year, as estimated by Statistics Canada using the most recent information that has been officially obtained by or that is available to Statistics Canada within the period of 27 months immediately following the end of that fiscal year; and
(b) for the purpose of subsections (2) and (3), the population as estimated by the Minister.
(7) The Chief Statistician of Canada shall, in respect of a fiscal year prepare and submit to the Minister, immediately following the close of the period of 27 months immediately following the end of that fiscal year, a certificate setting out the population of that fiscal year and the four immediately preceding fiscal years, as estimated by Statistics Canada pursuant to paragraph (6)(a).
- SOR/79-228, s. 1
- SOR/80-497, s. 1
- SOR/80-764, s. 1
- SOR/82-675, s. 2
- SOR/83-159, s. 1
24 (1) For the purposes of this section,
- adult
adult means, in respect of a resident of a province, a person who
(a) is 21 years of age or older, or
(b) is between 16 and 20 years of age and is not a child under the Acts of the province that provide for the care, custody, control or supervision of children by a child welfare authority or the equivalent; (adulte)
- home
home means, with respect to home care service, any place of residence and includes a private residence, nursing home, home for the aged, child care institution, boarding home, or any long term residential facility; (domicile)
- institution
institution means
(a) in the case of a service other than converted mental hospitals, a facility or portion of a facility that qualifies as a home for special care under section 8 of the Canada Assistance Plan Regulations and is not
(i) a hospital within the meaning of the Hospital Insurance and Diagnostic Services Act,
(ii) a mental hospital,
(iii) a tuberculosis hospital or sanatorium,
(iv) a correctional or educational facility, or
(v) a supportive living environment that provides short-term residential accommodation, not normally exceeding 12 months, in conjunction with social services having as their object crisis intervention, rehabilitation or social integration, except residences providing primarily for the accommodation, care, treatment or training of mentally retarded persons, and
(b) in the case of the service of converted mental hospitals, a facility or portion of a facility that was a hospital for the mentally ill, whether or not it was a hospital under the provincial law, and that has been converted to provide any of the services described in subparagraphs (2)(c)(i), (ii) and (iii). (établissement)
(2) For the purposes of the Act and these Regulations, the services referred to in paragraphs 27(8)(a) to (e) of the Act are defined as follows:
(a) nursing home intermediate care service means a service provided in an institution in respect of adults consisting of
(i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff,
(ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents of the institution,
(iii) services required in the operation of the institution, and
(iv) the provision of room and board to the extent of the total monthly cost or part thereof except for an amount calculated by subtracting, for each recipient of the service,
(A) the total monthly amount or part thereof that is payable to the recipient of the service under any Acts of the province for comforts allowances, clothing, drugs and biologicals, services required in the provision of drugs and biologicals and medical and surgical goods and services and that is shareable under the Canada Assistance Plan,
from
(B) an amount equal to the total monthly amount or part thereof of the old age security pension and maximum supplement payable to a beneficiary under the Old Age Security Act who is not a married person;
(b) adult residential care service means a service provided in an institution in respect of adults consisting of
(i) personal and supervisory care according to the individual requirements of residents of the institution,
(ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents of the institution,
(iii) services required in the operation of the institution, and
(iv) the provision of room and board to the extent of the total monthly cost or part thereof except for an amount calculated by subtracting, for each recipient of the service,
(A) the total monthly amount or part thereof that is payable to the recipient of the service under any Acts of the province for comforts allowances, clothing, drugs and biologicals, services required in the provision of drugs and biologicals and medical and surgical goods and services and that is shareable under the Canada Assistance Plan,
from
(B) an amount equal to the total monthly amount or part thereof of the old age security pension and maximum supplement payable to a beneficiary under the Old Age Security Act, who is not a married person;
(c) converted mental hospitals means any of the following services provided in an institution:
(i) the service in respect of adults described in subparagraphs (a)(i) to (iv),
(ii) the service in respect of adults described in subparagraphs (b)(i) to (iv), and
(iii) insured services within the meaning of the Hospital Insurance and Diagnostic Services Act;
(d) home care service means any of the following services provided in respect of a patient in the home:
(i) direct patient care services, except mental health services, including health assessment and diagnostic services, health treatment and maintenance services and related personal care services, provided by nurses, physiotherapists, dieticians, chiropodists, podiatrists and medical technicians and technologists or any of their assistants,
(ii) the acquisition, installation, operation and maintenance of equipment required for home renal dialysis, home hyperalimentation or home oxygen therapy, and of equipment directly required for the services referred to in subparagraph (i), and
(iii) administrative and other services required in rendering the services referred to in subparagraph (i) or (ii), including the cost of drugs and biologicals administered by a practitioner, overhead, transportation of practitioners, salaries of support staff and medical equipment and supplies;
(e) ambulatory health care service means any of the following services provided in respect of an ambulatory patient:
(i) direct patient care services, except mental health services, including health assessment and diagnostic services, health treatment and maintenance services, provided by nurses, physiotherapists, dieticians, chiropodists, podiatrists and medical technicians and technologists or any of their assistants, through a health unit, health centre, medical practice, rehabilitation centre, multipurpose centre or other premise that is not a hospital pursuant to the Hospital Insurance and Diagnostic Services Act, and
(ii) administrative and other services required in rendering the services referred to in subparagraph (i), including cost of drugs and biologicals administered by a practitioner, overhead, salaries of support staff and medical equipment and supplies.
- SOR/78-882, s. 1
25 (1) The approval by a province referred to in subsection 28(2) of the Act shall be evidenced by
(a) a letter from that province signed by a Minister on behalf of that province and addressed to the Minister; or
(b) a registered letter from the Minister, addressed to the government of that province, confirming the approval by that province received by the Minister in a manner other than the one described in paragraph (a).
(2) Approval under paragraph (1)(b) shall be deemed to have been given on the twenty-first day after the date of the letter from the Minister unless the Minister, on or before that day, has been notified by the province in writing that the province does not give its approval.
Alternative Payments for Standing Programs
26 (1) In respect of the established programs, payments authorized under section 31 of the Act shall be made at such times and in such manner as provided for in section 23 of these Regulations.
(2) In respect of the special welfare program, payments authorized under section 31 of the Act to a province shall be made as follows:
(a) in each fiscal year, the Minister shall estimate the amount, if any, payable in respect of that year and shall pay that amount, if any, to the province on account thereof in monthly instalments commencing on April 30 of that year; and
(b) where, during a fiscal year in respect of which an estimated payment is being made pursuant to paragraph (a) to a province, it is determined by the Minister that, owing to more accurate information received by him for determining the estimated amount payable, the estimated amount referred to in that paragraph should be revised, the Minister shall make a new estimate of the amount in accordance with that information, and the remaining monthly instalments payable in respect of that year shall be adjusted in accordance with the revised estimate.
(3) When, after the end of each fiscal year, the Minister is satisfied that he has received all the relevant information for determining the actual amount payable to a province in respect of the special welfare program, he shall make a final determination of the aggregate amount, if any, to which that information relates
(a) that is payable to the province in respect of that year under subsection 31(2) of the Act, or
(b) that may be recovered from the province in accordance with subsection 31(4) of the Act,
and the Minister shall furnish the province with a statement outlining the method used in making the determination and the results of each computation made in respect of the determination.
- SOR/79-775, s. 1
27 [Revoked, SOR/83-792, s. 1]
- Date modified: