Federal-Provincial Fiscal Arrangements Regulations, 1999

Link to law: http://laws-lois.justice.gc.ca/eng/regulations/SOR-2000-100/FullText.html

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Federal-Provincial Fiscal Arrangements Regulations, 1999

SOR/2000-100FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
Registration 2000-03-15
Federal-Provincial Fiscal Arrangements Regulations, 1999
P.C. 2000-317 2000-03-15Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 40Footnote a of the Federal-Provincial Fiscal Arrangements ActFootnote b, hereby makes the annexed Federal-Provincial Fiscal Arrangements Regulations, 1999.

Return to footnote aS.C. 1999, c. 31, s. 93
Return to footnote bS.C. 1995, c. 17, s. 45(1)
Interpretation

1 [Repealed, SOR/2007-303, s. 43]
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2 [Repealed, SOR/2007-303, s. 43]
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3 [Repealed, SOR/2007-303, s. 43]
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4 [Repealed, SOR/2007-303, s. 43]
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PARTS 1 to 4 [Repealed, SOR/2007-303, s. 43]

5 [Repealed, SOR/2007-303, s. 43]
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6 [Repealed, SOR/2007-303, s. 43]
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7 [Repealed, SOR/2007-303, s. 43]
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8 [Repealed, SOR/2007-303, s. 43]
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9 [Repealed, SOR/2007-303, s. 43]
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10 [Repealed, SOR/2007-303, s. 43]
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11 [Repealed, SOR/2007-303, s. 43]
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12 [Repealed, SOR/2007-303, s. 43]
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13 [Repealed, SOR/2007-303, s. 43]
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14 [Repealed, SOR/2007-303, s. 43]
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15 [Repealed, SOR/2007-303, s. 43]
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16 [Repealed, SOR/2007-303, s. 43]
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17 [Repealed, SOR/2007-303, s. 43]
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18 [Repealed, SOR/2007-303, s. 43]
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19 [Repealed, SOR/2007-303, s. 43]
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20 [Repealed, SOR/2007-303, s. 43]
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21 [Repealed, SOR/2007-303, s. 43]
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22 [Repealed, SOR/2007-303, s. 43]
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23 [Repealed, SOR/2007-303, s. 43]
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24 [Repealed, SOR/2007-303, s. 43]
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24.01 [Repealed, SOR/2007-303, s. 43]
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24.02 [Repealed, SOR/2007-303, s. 43]
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PART 5 Deferral of Recovery of Equalization Payments as a Result of Methodological Revision of Data

24.1 (1) Despite any other provision of these Regulations, the Minister shall recover the amount of any overpayment in respect of fiscal equalization from a province for the fiscal years beginning April 1, 1999, April 1, 2000, April 1, 2001 and April 1, 2002 — including any overpayment arising from the calculations described in subsection (2) for the fiscal year beginning April 1, 2002 — resulting from a methodological revision of data which has occurred before the coming into force of this Part.
(2) Where, after a methodological revision of data, the calculation described in subsection (3) for a province results in a positive amount, the residential net capital stock data that was produced before the implementation of the methodological revision shall be used in calculating the interim estimates for the fiscal year beginning April 1, 2002 in accordance with subparagraphs 8(1)(a)(i) and (ii) for that province.

(3) The amount of an equalization overpayment resulting from a methodological revision of data, for a province, is the amount by which
(a) the estimate of fiscal equalization for a fiscal year made in accordance with paragraph 8(1)(a) based on the residential net capital stock data before the implementation of the methodological revision
exceeds
(b) the estimate of the fiscal equalization for that fiscal year made in accordance with paragraph 8(1)(a) based on the residential net capital stock data immediately after the implementation of the methodological revision.

(4) The overpayment shall be recovered in equal monthly installments during the period beginning on April 1, 2003 and ending on March 31, 2008.
(5) If the amount to be recovered from a province as determined under subsections (1) to (4) during a fiscal year plus the amount to be recovered from the province during the same fiscal year in accordance with section 24 exceeds the limit set out in subsection 24(2) of amounts that may be recovered from a province during a fiscal year, the amount to be recovered from that province in that fiscal year under this Part shall be reduced by the amount in excess of that limit.
(6) The recovery of any balance outstanding after the adjustments referred to in subsection (5) have been made shall be deferred to the next fiscal year.
(7) Despite subsections (5) and (6), any balance that remains outstanding on April 1, 2007 as a result of the application of those subsections shall be recovered in equal monthly installments during the period beginning on that day and ending on March 31, 2008.

(8) If methodological revisions of data, which occur after the coming into force of this Part and before March 1, 2003, result in additional overpayments to one or more provinces,

(a) the amount to be recovered from a province that has previously received an overpayment shall be adjusted by adding the amount of the additional overpayments affecting that province; and
(b) in the case of a province that has not previously received an overpayment, the additional overpayments affecting that province shall be recovered in accordance with this Part.

(9) If methodological revisions of data, which occur after the coming into force of this Part and before March 1, 2003, have the effect of reducing an overpayment, the amount to be recovered from the province shall be adjusted accordingly.
(10) Subsections (4) to (7) shall continue to apply despite any adjustments to the amount to be recovered as a result of subsection (8) or (9).

(11) The definitions in this subsection apply in this Part.

methodological revision of data
methodological revision of data means a revision of residential net capital stock data that is the result of a planned research and development programme to improve a statistical methodology but not the result of data updates or benchmarking without a revision of the statistical methodology employed by Statistics Canada. (révision méthodologique des données)
residential net capital stock data
residential net capital stock data means the residential net capital stock data referred to in the description of E in paragraph 6(3)(z). (données sur le stock net de capital résidentiel)

SOR/2002-125, s. 1.

PART 6 Deferral of Recovery of Overpayments as a Result of the Revision of Census Data and Federal Income Tax Assessments

24.2 (1) Despite any other provision of these Regulations, a further estimate of the fiscal equalization and the Canada Health and Social Transfer payments from a province in respect of the fiscal years beginning April 1, 2000, April 1, 2001, April 1, 2002 and April 1, 2003 shall be made by the Minister by March 15, 2004 using the population of the province on June 1 of that fiscal year according to the 1996 Statistics Canada census.
(2) Any overpayment or underpayment as a result of the further estimate shall, as the case may be, be recovered from or paid to the province on the first and third working day following March 15, 2004.

(3) All subsequent interim estimates and final computation shall use the population of the province on June 1 of that fiscal year according to the 2001 Statistics Canada census as specified by

(a) in the case of fiscal equalization, paragraph 8(3)(c) of the Federal-Provincial Fiscal Arrangements Regulations for interim estimates and subsection 9(2) of those Regulations for final computation; and
(b) in the case of the Canada Health and Social Transfer, subsection 5(7) of the Canada Health and Social Transfer Regulations.

SOR/2004-32, s. 1.

24.3 (1) The Minister shall recover the amount of any overpayment referred to in subsection (2) in respect of fiscal equalization and the Canada Health and Social Transfer from a province resulting from

(a) the revision of the population of the province on June 1 of the fiscal year according to the 2001 Statistics Canada census, in respect of the fiscal years beginning April 1, 2000, April 1, 2001, April 1, 2002 and April 1, 2003; and
(b) 2002 federal individual income tax and 2002 corporate taxable income assessed as of December 31, 2003, in respect of the fiscal years beginning April 1, 2002 and April 1, 2003.

(2) The amount of the overpayment as of March 15, 2004 for a province is the total, if greater than $0, of the following amounts:

(a) the amount of the fiscal equalization overpayment under paragraph (1)(a) that,

(i) in the case of Newfoundland and Labrador, is $139,110,000,
(ii) in the case of Prince Edward Island, is $35,708,000,
(iii) in the case of Nova Scotia, is $109,298,000,
(iv) in the case of New Brunswick, is $59,393,000,
(v) in the case of Quebec, is $-69,207,000,
(vi) in the case of Manitoba, is $-123,609,000,
(vii) in the case of Saskatchewan, is $188,112,000, and
(viii) in the case of British Columbia, is $343,478,000,

(b) the amount of the Canada Health and Social Transfer overpayment under paragraph (1)(a) that,

(i) in the case of Newfoundland and Labrador, is $29,585,000,
(ii) in the case of Prince Edward Island, is $5,915,000,
(iii) in the case of Nova Scotia, is $26,149,000,
(iv) in the case of New Brunswick, is $15,465,000,
(v) in the case of Quebec, is $27,874,000,
(vi) in the case of Ontario, is $-85,025,000,
(vii) in the case of Manitoba, is $-9,381,000,
(viii) in the case of Saskatchewan, is $30,668,000,
(ix) in the case of Alberta, is $-16,704,000, and
(x) in the case of British Columbia, is $-22,762,000,

(c) the amount of the fiscal equalization overpayment under paragraph (1)(b) that,

(i) in the case of Newfoundland and Labrador, is $11,902,000,
(ii) in the case of Prince Edward Island, is $-14,257,000,
(iii) in the case of Nova Scotia, is $62,709,000,
(iv) in the case of New Brunswick, is $98,681,000,
(v) in the case of Quebec, is $1,143,311,000,
(vi) in the case of Manitoba, is $161,734,000,
(vii) in the case of Saskatchewan, is $-13,685,000, and
(viii) in the case of British Columbia, is $389,289,000, and

(d) the amount of the Canada Health and Social Transfer overpayment under paragraph (1)(b) that,

(i) in the case of Newfoundland and Labrador, is $8,767,000,
(ii) in the case of Prince Edward Island, is $2,162,000,
(iii) in the case of Nova Scotia, is $14,720,000,
(iv) in the case of New Brunswick, is $11,816,000,
(v) in the case of Quebec, is $117,415,000,
(vi) in the case of Ontario, is $-140,299,000,
(vii) in the case of Manitoba, is $18,231,000,
(viii) in the case of Saskatchewan, is $31,507,000,
(ix) in the case of Alberta, is $39,677,000, and
(x) in the case of British Columbia, is $-109,034,000.

(3) The overpayment shall be recovered in equal monthly instalments during the period beginning on April 1, 2006 and ending on March 31, 2016.

SOR/2004-32, s. 1;
SOR/2004-83, s. 1;
SOR/2005-54, s. 5.

24.4 (1) If the amounts to be recovered from a province exceed $120 per capita of the population of the province, the amount to be recovered under this Part for the fiscal year shall be reduced by the amount in excess of that limit.
(2) The recovery of any balance outstanding after the recoveries referred to in subsection (1) have been made shall be deferred to the next fiscal year.
(3) Any balance that remains outstanding on April 1, 2016 shall be recovered during the period beginning on April 1, 2016 and ending on March 31, 2017.

SOR/2004-32, s. 1;
SOR/2004-83, s. 2;
SOR/2005-54, ss. 6, 7.

Coming into Force

25 These Regulations come into force on March 15, 2000.