PART VIIProvincial Taxes and Fees (continued)
Payment in Respect of Provincial Taxes and Fees by Crown Corporations (continued)
Marginal note:Payments in respect of provincial tax or fee imposed by non-participating province
36 Where, in respect of any transaction, matter or thing, a provincial tax or fee is imposed or levied under a law of a province that is not a participating province and the provincial tax or fee would be payable by a corporation named in Schedule II if that law were applicable to the corporation, the corporation shall, in respect of any such transaction, matter or thing, pay the provincial tax or fee so imposed or levied as and when it would be required to do so if that law were applicable to it.
- 1976-77, c. 10, s. 39
Marginal note:Determination by Governor in Council in case of doubt
37 Where, in the opinion of the Governor in Council, a doubt exists as to whether, or the extent to which, any tax or fee imposed or levied under a law of a province that is not a participating province is a provincial tax or fee within the meaning of paragraph (a) or (b) of the definition of that term in subsection 31(1), the Governor in Council may determine whether, or the extent to which, as the case may be, the tax or fee shall be deemed for the purposes of this Part to be a provincial tax or fee.
- 1976-77, c. 10, s. 40
Marginal note:Liability of Crown not affected
38 Nothing in this Part or in any reciprocal taxation agreement shall be construed as limiting or otherwise affecting the liability of Her Majesty in right of Canada or of any corporation named in Schedule I or II to pay any tax or fee that Her Majesty in right of Canada or the corporation is otherwise liable to pay or that they would, but for this Part, be liable to pay.
- 1976-77, c. 10, s. 41
Marginal note:Direction imperative notwithstanding any limitation expressed or implied
39 A direction in this Part to a corporation named in Schedule I or II to pay any provincial tax or fee shall be construed as a direction to the corporation to pay the tax or fee out of any moneys, securities or other property of the corporation, notwithstanding any prohibition or limitation affecting the powers of the corporation in that behalf expressed or implied in the Act or instrument by or under which the corporation is established or incorporated.
- 1976-77, c. 10, s. 42
40 The Governor in Council may make regulations
(a) respecting the determination of amounts that are to be computed under Part I or I.1;
(a.1) respecting the information that must be prepared and submitted by the Chief Statistician of Canada for the purposes of Parts I, I.1, II and V.1;
(a.2) providing for the provincial or territorial revenues that are derived from, or are deemed to be derived from, the revenue sources referred to in each paragraph of the definition revenue source in subsections 3.5(1), 3.9(1) and 4(1);
(a.3) amending the definition revenue source in subsection 3.9(1) by dividing a revenue source set out in a paragraph of that definition into two or more separate revenue sources;
(a.4) respecting the determination of the amounts for the purposes of paragraphs 6(5)(b) and (c);
(b) respecting the calculation and payment to a province of advances on account of any amount that may become payable to the province under this Act, an administration agreement, a reciprocal taxation agreement, a sales tax harmonization agreement, a coordinated cannabis taxation agreement or a coordinated vaping product taxation agreement and the adjustment, by way of reduction or set off, of other payments to the province because of those advances;
(b.1) respecting the recovery of overpayments;
(c) prescribing the manner of determining the population of a province for a fiscal year;
(d) prescribing the time and manner of making any payment under this Act, an administration agreement, a sales tax harmonization agreement, a coordinated cannabis taxation agreement or a coordinated vaping product taxation agreement;
(e) prescribing the accounts to be kept for the purposes of this Act or an agreement entered into under the authority of this Act and the management of those accounts;
(f) respecting the determination of any matter that under this Act is to be determined by the Minister, the Minister of National Revenue, the Minister of Employment and Social Development or the Minister of Health;
(g) prescribing anything that, by virtue of any other provision of this Act, is to be prescribed; and
(h) generally for carrying into effect the purposes and provisions of this Act.
- R.S., 1985, c. F-8, s. 40
- 1992, c. 10, s. 7
- 1996, c. 8, s. 20, c. 11, s. 53
- 1997, c. 10, s. 264
- 1999, c. 11, s. 5, c. 31, s. 93
- 2005, c. 7, s. 5, c. 35, s. 67
- 2007, c. 29, s. 73, c. 35, s. 168
- 2009, c. 2, s. 391
- 2012, c. 19, ss. 406, 694
- 2013, c. 40, s. 238
- 2017, c. 33, s. 171
- 2021, c. 23, s. 194
- 2022, c. 10, s. 85
Softwood Lumber Products Export Charge Act, 2006
40.1 (1) Despite any other provision of this Act, if, in any fiscal year, the costs referred to in paragraphs 99(1)(a) and (b) of the Softwood Lumber Products Export Charge Act, 2006 exceed the revenues, less any refunds, derived by Her Majesty in right of Canada from the charges imposed under sections 10 and 15 of that Act, then the amount of that excess may be recovered from any payments payable to provinces under this Act.
(2) Despite subsection (1), the amount that may be recovered under that subsection with respect to a province for a fiscal year shall not exceed the difference between the aggregate of the amounts paid to that province under section 99 of the Softwood Lumber Products Export Charge Act, 2006 in prior fiscal years and the aggregate of the amounts that have been previously recovered under this section with respect to that province for those prior fiscal years.
- R.S., 1985, c. 11 (3rd Supp.), s. 13
- 1992, c. 10, s. 8
- 2007, c. 29, s. 74
Payment out of Consolidated Revenue Fund
Marginal note:Payment out of C.R.F.
41 From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister, be paid an amount authorized to be paid by Part I, I.1 or II at the times and in the manner that may be prescribed or, if no times and manner have been prescribed, at the times and in the manner set out in that Part.
- R.S., 1985, c. F-8, s. 41
- 2005, c. 7, s. 6
- 2006, c. 4, s. 189
- Date modified: