8.4 If there is an agreement to harmonize sales tax with the government of a province, the competent minister of the province may pay, from amounts received in a taxation year under Part IX of the Excise Duty Act (a), an agreement between the Government of Canada and the government of a province or Aboriginal government, in accordance with Article 4. A mutual tax agreement (RTA) is an agreement negotiated between the finance ministers of the federation and the provinces on the payment of certain taxes and royalties of the other in accordance with Article 32 of the Federal Tax Code Act. Specifically, a CAB defines the obligations of federal agencies to pay, collect, report and remit certain provincial taxes, as well as the obligations of provincial government agencies to pay, collect, report and transfer certain federal taxes. An RTA also includes a Schedule A that lists provincial businesses that are eligible for a GST/HST exemption at the time of purchase or through a payment and discount mechanism. All provinces and territories, with the exception of New Brunswick and Alberta, have signed RTAs. 7.5 Notwithstanding any other order, the government of the province party to the administrative arrangement may, in the case of a management contract relating to a First Nations Act, reduce the transfer to the Government of Canada of an amount it has reached by an amount by reason of the tax collected under the First Nations Act, in accordance with the terms of the administrative arrangement, that they are paid to a person in accordance with this Act. (k) other matters relating to the tax system under the Convention which are considered appropriate for the purposes of implementation or administration. Side note: Confirmation of previous agreements, etc. (2) For the purposes of subsection (1), if the taxable income of a corporation for a taxation year is not zero for that subdivision, the corporation is deemed to have taxable income of $100 for the taxation year.

(a) the amounts determined in accordance with the Agreement at the time provided for in the Agreement and on the dates specified in the Agreement; and 8.5 paragraph 1 Subject to paragraph 2, if a federal minister is responsible, under a VAT harmonization agreement, for the administration and enforcement of a law of the legislator of a Land on the refund, refund or refund of turnover taxes paid or payable by persons or amounts paid or payable in respect of value added tax to persons, in connection with the delivery, introduction into the province or importation of certain goods or services may be paid to a person by that Minister from amounts received in a taxation year under Part IX of the Excise Duty Act up to an amount payable to the person under this Act in accordance with the agreement. (d) determine the date and method of payment under this Act, a management contract, a VAT harmonization agreement or a coordinated cannabis taxation agreement; participating province: a province for which a reciprocal tax treaty with the government of that province is in force; (Provincial Signatory) 27 (1) If, at any time before January 1, 1977, an agreement has been entered into with a province under section 3 of the Established Programs Act (Interim Arrangements), chapter E-8 of the Revised Statutes of Canada, 1970, the tax reduction applicable to the year 1977 and subsequent taxation years in respect of the income of a person earned in such a taxation year in that province, increased by increasing the percentage of the tax reduction of the two issues referred to in paragraphs 2 and 3 per unit. (a) subject to subsection (2) for a taxation year after 2006 and before 2009 for which the SIFT entity did not make an election under subsection 34(4) of the Budget Implementation Act, 2008, the amount that would have been determined for the fiscal year in accordance with paragraph 414(3)(c) of the Income Tax Regulations in respect of the SIFT Entity if the SIFT Entity had made that election; and (4) In the definition of a management agreement in subsection (1) and Part III, a reference to an Act shall be construed as a reference to an Act or part thereof. .