Budget Implementation Act, 2009 (S.C. 2009, c. 2)
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Assented to 2009-03-12
PART 8MISCELLANEOUS PROVISIONS
Consequential Amendments
R.S., c. C-2; 2001, c. 34, s. 14(E)Canada Council for the Arts Act
376. Section 5 of the Canada Council for the Arts Act is renumbered as subsection 5(1) and is amended by adding the following:
Marginal note:Chief executive officer
(2) The Director is the chief executive officer of the Council.
2008, c. 28, s. 121Canada Employment Insurance Financing Board Act
377. Subsection 9(6) of the Canada Employment Insurance Financing Board Act is amended by adding the following after paragraph (e):
(e.1) a person who is an employee of the Board;
R.S., c. C-10Canada Post Corporation Act
378. Section 8 of the Canada Post Corporation Act is amended by adding the following after subsection (1):
Marginal note:Chief executive officer
(1.1) The President is the chief executive officer of the Corporation.
R.S., c. C-15Canadian Dairy Commission Act
379. Subsection 3(3) of the Canadian Dairy Commission Act is repealed.
1991, c. 8Canadian Race Relations Foundation Act
Marginal note:2006, c. 9, s. 244
380. Subsection 17(3) of the Canadian Race Relations Foundation Act is replaced by the following:
Marginal note:Financial Administration Act
(3) Part X of the Financial Administration Act, except for subsection 105(2) and sections 113.1, 131 to 148 and 154.01, does not apply to the Foundation.
1999, c. 34Public Sector Pension Investment Board Act
Marginal note:2006, c. 9, s. 295
381. Subsection 3(6) of the Public Sector Pension Investment Board Act is replaced by the following:
Marginal note:Financial Administration Act
(6) Part X of the Financial Administration Act, except for sections 113.1, 132 to 147 and 154.01, does not apply to the Board. For the purposes of those sections, any reference to section 131 of that Act shall be read as a reference to section 35 of this Act.
382. Subsection 6(2) of the Act is amended by adding the following after paragraph (d):
(d.1) a person who is an employee of the Board;
PART 9PAYMENTS TO PROVINCES
R.S., c. F-8; 1995, c. 17, s. 45(1)Federal-Provincial Fiscal Arrangements Act
383. The Federal-Provincial Fiscal Arrangements Act is amended by adding the following after section 3.1:
Marginal note:Fiscal year 2009–2010
3.11 Subject to subsection 3.7(3), the fiscal equalization payment that may be paid to a province for the fiscal year beginning on April 1, 2009 is equal to,
(a) for Ontario, $347,029,000;
(b) for Quebec, $8,354,501,000;
(c) for Nova Scotia, $1,390,747,000;
(d) for New Brunswick, $1,689,410,000;
(e) for Manitoba, $2,063,394,000;
(f) for British Columbia, $0;
(g) for Prince Edward Island, $339,919,000;
(h) for Saskatchewan, $0;
(i) for Alberta, $0; and
(j) for Newfoundland and Labrador, $0.
384. Section 3.2 of the Act is amended by adding the following after subsection (3):
Marginal note:Fiscal year 2009–2010
(4) Despite subsections (1) and (2), for the fiscal year beginning on April 1, 2009, the fiscal equalization payment that would be received by Nova Scotia or Newfoundland and Labrador, as the case may be, if the amount of that payment were determined in accordance with this section is $1,645,198,000 for Nova Scotia and $856,986,000 for Newfoundland and Labrador.
Marginal note:2007, c. 29, s. 62
385. Section 3.4 of the Act is replaced by the following:
Marginal note:Less than 50% of population
3.4 (1) If the aggregate of the average annual population of all provinces for a fiscal year to which a fiscal equalization payment would be paid for that fiscal year, if the amount of that payment were determined under paragraph 3.2(1)(a), is less than 50% of the aggregate of the average annual population of all provinces for that fiscal year and if the amount that may be paid to a province for that fiscal year under section 3.2 would, if paid, result in that province having, in that fiscal year, a total per capita fiscal capacity that is greater than the per capita equalized fiscal capacity of any province that would not receive a fiscal equalization payment for that fiscal year if the amount of that payment were determined under paragraph 3.2(1)(a), the fiscal equalization payment that may be paid to that province for that fiscal year determined under section 3.2 shall be reduced by the amount determined by the formula
(A – B) × C
where
- A
- is the total per capita fiscal capacity of that province for that fiscal year;
- B
- is the per capita equalized fiscal capacity for that fiscal year of the province that has the lowest per capita equalized fiscal capacity for that fiscal year and that would not receive a fiscal equalization payment for that fiscal year if the amount of that payment were determined under paragraph 3.2(1)(a); and
- C
- is the average annual population of that province for that fiscal year.
Marginal note:50% or more of population
(2) If the aggregate of the average annual population of all provinces for a fiscal year to which a fiscal equalization payment would be paid for that fiscal year, if the amount of that payment were determined under paragraph 3.2(1)(a), is 50% or more of the aggregate of the average annual population of all provinces for that fiscal year, the fiscal equalization payment that may be paid to a province for that fiscal year determined under section 3.2 shall be reduced by the greater of the following amounts:
(a) zero, and
(b) the amount determined by the formula
(A – B) × C
where
- A
- is the total per capita fiscal capacity of that province for that fiscal year,
- B
- is the quotient obtained by dividing the aggregate of the equalized fiscal capacity of all provinces to which a fiscal equalization payment would be paid for that fiscal year, if the amount of that payment were determined under paragraph 3.2(1)(a), by the aggregate of the average annual population of all of those provinces for that fiscal year, and
- C
- is the average annual population of that province for that fiscal year.
Marginal note:Re-calculation
(3) If, as a result of the application of subsection (2), the amount of the fiscal equalization payment that may be paid to any province for a fiscal year is reduced to zero, that subsection applies again, but the description of B in that subsection does not include, for that fiscal year, the equalized fiscal capacity and the average annual population of any province to which the amount of the fiscal equalization payment is reduced to zero.
Marginal note:Multiple applications
(4) For greater certainty, subsection (3) applies after each application of subsection (2).
Marginal note:Aggregate payment
(5) The aggregate of the fiscal equalization payments that would be paid for a fiscal year beginning after March 31, 2010, if the amounts of those payments were determined under subsections (1) to (4) and section 3.2 as if no province had made an election under subsection 3.2(2), shall be equal to the amount determined by the formula
A × (1 + B)
where
- A
- is, for the fiscal year beginning on April 1, 2010, $14,185,000,000 and, for a fiscal year beginning after March 31, 2011, the amount determined under this subsection for the previous fiscal year; and
- B
- is the average of the annual rates of growth of the nominal gross domestic product of Canada, as determined by the Minister, for the calendar year that ends during the fiscal year in question and for the two previous calendar years.
Marginal note:Calculation
(6) If the aggregate of the fiscal equalization payments that would be paid for a fiscal year, if the amounts of those payments were determined under subsections (1) to (4) and section 3.2 as if no province had made an election under subsection 3.2(2), exceeds the amount determined under subsection (5), the fiscal equalization payment that may be paid to a province for that fiscal year determined under subsections (1) to (4) and section 3.2 shall be reduced by the amount determined by the formula
A × B
where
- A
- is the lesser of the per capita equalization payment for that province for that fiscal year and the per capita reduction; and
- B
- is the average annual population of that province for that fiscal year.
Marginal note:Per capita calculation
(7) For the purposes of subsection (6), the Minister shall determine the per capita reduction for a fiscal year and shall, in making that determination, ensure that the aggregate of the reductions referred to in that subsection is equal to the amount determined by the formula
A – B
where
- A
- is the aggregate of the fiscal equalization payments that would be paid for that fiscal year, if the amounts of those payments were determined under subsections (1) to (4) and section 3.2 as if no province had made an election under subsection 3.2(2); and
- B
- is the amount determined under subsection (5).
Marginal note:Adjustment payment
(8) If the aggregate of the fiscal equalization payments that would be paid for a fiscal year, if the amounts of those payments were determined under subsections (1) to (4) and section 3.2 as if no province had made an election under subsection 3.2(2), is less than the amount determined under subsection (5), there may be paid to a province for that fiscal year an adjustment payment that is,
(a) in the case of a province to which a fiscal equalization payment would be paid for that fiscal year, if the amount of that payment were determined under subsections (1) to (4) and section 3.2, the amount determined by the formula
A × B
where
- A
- is the per capita adjustment for that fiscal year, and
- B
- is the average annual population of that province for that fiscal year; and
(b) in any other case, the greater of zero and the amount determined by the formula
(C + D – E) × F
where
- C
- is the per capita pre-adjustment equalized fiscal capacity for that fiscal year of the province that has the greatest per capita pre-adjustment equalized fiscal capacity for that fiscal year of the provinces referred to in paragraph (a),
- D
- is the per capita adjustment for that fiscal year,
- E
- is the per capita pre-adjustment equalized fiscal capacity of the province in question for that fiscal year, and
- F
- is the average annual population of the province in question for that fiscal year.
Marginal note:Per capita adjustment
(9) For the purposes of subsection (8), the Minister shall determine the per capita adjustment for a fiscal year and shall, in making that determination, ensure that the aggregate of the adjustment payments referred to in that subsection is equal to the amount determined by the formula
A – B
where
- A
- is the amount determined under subsection (5); and
- B
- is the aggregate of the fiscal equalization payments that would be paid for that fiscal year, if the amounts of those payments were determined under subsections (1) to (4) and section 3.2 as if no province had made an election under subsection 3.2(2).
Marginal note:Section 3.6
(10) No adjustment payment shall be paid for a fiscal year to a province to which section 3.6 applies for that fiscal year.
386. Subsection 3.5(1) of the Act is amended by adding the following in alphabetical order:
“equalized fiscal capacity”
« capacité fiscale après péréquation »
“equalized fiscal capacity” means, in respect of a province for a fiscal year, the product obtained by multiplying the per capita equalized fiscal capacity of that province for that fiscal year by the average annual population of that province for that fiscal year.
“per capita equalization payment”
« paiement de péréquation par habitant »
“per capita equalization payment” means, in respect of a province for a fiscal year, the quotient obtained by dividing the fiscal equalization payment that would be paid to that province for that fiscal year, if the amount of that payment were determined under section 3.2 and subsections 3.4(1) to (4) as if that province had not made an election under subsection 3.2(2), by the average annual population of that province for that fiscal year.
“per capita equalized fiscal capacity”
« capacité fiscale par habitant après péréquation »
“per capita equalized fiscal capacity” means, in respect of a province for a fiscal year, the amount determined by the formula
A + B + (C / F)
where
- A,
- B and F have the same meaning as the descriptions of A, B and F, respectively, in the definition “total per capita fiscal capacity”; and
- C
- is any fiscal equalization payment that may be paid to that province for that fiscal year if the amount of that payment were determined under paragraph 3.2(1)(a).
“per capita pre-adjustment equalized fiscal capacity”
« capacité fiscale par habitant après péréquation et avant rajustement »
“per capita pre-adjustment equalized fiscal capacity” means, in respect of a province for a fiscal year, the amount determined by the formula
A + B + C + [(D + E) / F]
where
- A,
- B, D, E and F have the same meaning as the descriptions of A, B, D, E and F, respectively, in the definition “total per capita fiscal capacity”; and
- C
- is the per capita equalization payment for that province for that fiscal year.
Marginal note:2007, c. 29, s. 62
387. Subsection 3.7(3) of the Act is replaced by the following:
Marginal note:Election for subsequent fiscal years
(3) Nova Scotia or Newfoundland and Labrador, as the case may be, may elect, at the prescribed time and in the prescribed manner, that the amount of the fiscal equalization payment that may be paid to that province
(a) for the fiscal year beginning on April 1, 2008, be determined under sections 3.2 and 3.4 as they read immediately before the day on which this subsection comes into force, rather than under subsection 3.6(1);
(b) for the fiscal year beginning on April 1, 2009, be the amount set out in section 3.11, rather than the amount determined under subsection 3.6(1); or
(c) for any fiscal year beginning after March 31, 2010, be determined under sections 3.2 and 3.4, rather than under subsection 3.6(1).
388. Section 24.2 of the Act is renumbered as subsection 24.2(1) and is amended by adding the following:
Marginal note:Fiscal year 2009–2010
(2) Despite subsection (1), the cash contribution established under paragraph 24.1(1)(a) that may be provided to a province for the fiscal year beginning on April 1, 2009 is
(a) for Ontario, $9,233,217,000;
(b) for Quebec, $5,798,516,000;
(c) for Nova Scotia, $700,137,000;
(d) for New Brunswick, $557,488,000;
(e) for Manitoba, $903,325,000;
(f) for British Columbia, $3,353,843,000;
(g) for Prince Edward Island, $104,364,000;
(h) for Saskatchewan, $843,451,000;
(i) for Alberta, $1,961,782,000;
(j) for Newfoundland and Labrador, $450,450,000;
(k) for Yukon, $26,457,000;
(l) for the Northwest Territories, $26,824,000; and
(m) for Nunavut, $27,208,000.
Marginal note:2007, c. 29, s. 71
389. (1) Subsections 24.7(1.2) and (1.3) of the Act are replaced by the following:
Marginal note:Total equalized tax transfer — fiscal years 2007–2008 to 2010–2011
(1.2) The total equalized tax transfer applicable to a province for each fiscal year in the period beginning on April 1, 2007 and ending on March 31, 2011 is the aggregate of
(a) the total amount, as determined by the Minister, for that fiscal year represented by the federal income tax reduction in that province in respect of the Canada Health Transfer and the Canada Social Transfer for that fiscal year, and
(b) in the case of a territory, zero, and in the case of a province, the amount equal to the lesser of
(i) the equalization payment payable to that province for that fiscal year under Part I, and
(ii) an amount equal to the greater of
(A) the product obtained by multiplying
(I) the aggregate of the amounts obtained by subtracting, for each revenue source referred to in paragraphs (a) and (b) of the definition “revenue source” in subsection 3.9(1), the per capita yield of the federal income tax reduction for that province for that fiscal year from the per capita national yield of the federal income tax reduction for that fiscal year
by
(II) the population of that province for that fiscal year, and
(B) zero.
Marginal note:Total equalized tax transfer — fiscal year 2009–2010
(1.21) Despite subsection (1.2), the total equalized tax transfer applicable to a province for the fiscal year beginning on April 1, 2009 is
(a) for Ontario, $5,531,594,000;
(b) for Quebec, $3,007,447,000;
(c) for Nova Scotia, $363,132,000;
(d) for New Brunswick, $289,145,000;
(e) for Manitoba, $468,518,000;
(f) for British Columbia, $1,649,531,000;
(g) for Prince Edward Island, $54,129,000;
(h) for Saskatchewan, $302,432,000;
(i) for Alberta, $2,129,928,000;
(j) for Newfoundland and Labrador, $123,276,000;
(k) for Yukon, $11,131,000;
(l) for the Northwest Territories, $22,794,000; and
(m) for Nunavut, $8,510,000.
Marginal note:Total equalized tax transfer — fiscal year 2011-2012 and later
(1.22) The total equalized tax transfer applicable to a province for each fiscal year beginning after March 31, 2011 is the aggregate of the total amount, as determined by the Minister, for that fiscal year represented by the federal income tax reduction in that province in respect of the Canada Health Transfer and the Canada Social Transfer for that fiscal year and
(a) in the case of a province that receives an equalization payment for that fiscal year under Part I and in the case of Ontario, an amount equal to the lesser of
(i) the equalization payment payable to that province for that fiscal year under Part I, and
(ii) the amount equal to the product obtained by multiplying
(A) the aggregate of the amounts obtained by subtracting, for each revenue source referred to in paragraphs (a) and (b) of the definition “revenue source” in subsection 3.9(1), the per capita yield of the federal income tax reduction for that province for that fiscal year from the per capita national yield of the federal income tax reduction for that fiscal year
by
(B) the population of that province for that fiscal year; or
(b) in any other case, zero.
Marginal note:Revenue sources
(1.3) For the purposes of the calculation under subparagraph (1.2)(b)(ii) and paragraph (1.22)(a), the relevant revenue bases, per capita yield of the federal income tax reduction and per capita national yield of the federal income tax reduction are to be determined in the prescribed manner.
Marginal note:2007, c. 29, s. 71(7)
(2) The portion of subsection 24.7(2) of the Act before paragraph (a) is replaced by the following:
Marginal note:Federal income tax reduction
(2) For the purposes of subsections (1), (1.2) and (1.22), the amount represented by the federal income tax reduction in a province in respect of the Canada Health Transfer and the Canada Social Transfer for a fiscal year is an amount equal to the aggregate of
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