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Revised Statutes of Newfoundland 1990
AN ACT TO RATIFY, CONFIRM AND ADOPT AN AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE PROVINCE RESPECTING RECIPROCAL TAXATION OF THESE GOVERNMENTS AND THEIR AGENCIES
1.This Act may be cited as the Reciprocal Taxation Agreement Act.
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2. In this Act "agreement" refers to the agreement executed and delivered between the Government of Canada and the government of the province dated May 1, 1987, and set out in the Schedule to this Act.
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3. From April 1, 1987, the agreement is ratified, confirmed and adopted and declared to be valid and binding on the Crown in right of the province and the Crown's agents.
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Effect of Agreement
4. (1) The agreement so far as it binds the Crown in right of the province and the Crown's agents has the effect of law for all purposes as if expressly enacted in this Act.
(2) For the avoidance of doubt
(a) paragraph 20(h) of the Retail Sales Tax Act is repealed while the agreement is in force;
(b) paragraph 13(1)(a) of the Gasoline Tax Act is not applicable in respect of the Crown in right of Canada while the agreement is in force; and
(c) the expression "tax" as defined in The Gasoline Tax Act includes amounts paid under to the agreement instead of taxes or fees.
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1. Covenants by Canada
2. Covenants by the Province
3. Provincial tax and fee
4. Determination, manner and frequency of payment by Canada
5. Crown corporations and agencies
7. Equality of treatment
8. Settlement of disputes
9. Application of provincial Acts to Federal Crown Corporations and Agencies listed in Schedule A
10. Application of Excise Tax Act to Province and Provincial Agencies
15. Undertaking to inform
Memorandum of Agreement made this 1st day of May, 1987.
THE GOVERNMENT OF CANADA (hereinafter referred to as "Canada"), as represented herein by the Minister of Finance (hereinafter called "the Federal Minister")
OF THE FIRST PART;
THE GOVERNMENT OF NEWFOUNDLAND (hereinafter referred to as "the Province"), as represented herein by the Minister of Finance and the Premier and Minister for Intergovernmental Affairs of Newfoundland (hereinafter referred to as "the Provincial Minister")
OF THE SECOND PART.
WHEREAS the parties hereto wish to enter into an agreement under which each party will bear or pay the other party's consumption or sales taxes or fees, as the case may be, of the kind and in the manner provided herein.
AND WHEREAS the Federal Minister has been authorized to enter into this Agreement pursuant to Order-in-Council P.C. 1987-603, dated the 26th day of March, 1987; and the Provincial Minister has been authorized to enter into this Agreement pursuant to Order-in- Council 539-87 dated the 23rd day of April, 1987.
AND WHEREAS it is agreed that neither Canada nor the Province shall be deemed by reason of having entered into this Agreement to have surrendered, abandoned or given over to the other any of the powers, rights, privileges, or authorities vested in it under the provisions of the Constitution Act, 1982, and any amendments thereto, or otherwise, or to have impaired any of such powers, rights, privileges or authorities.
NOW THEREFORE this agreement witnesseth that Canada and the Province covenant and agree as follows:
Covenants by Canada
1. (1) For and in respect of Her Majesty the Queen in right of Canada and Her agencies subject to subclause 1(2), Canada covenants to make payments in lieu of taxes and fees equivalent to the amount of any Provincial tax or fee described in paragraphs 3(1)(a) and 3(1)(b), levied by the laws of the Province, in the manner and at the times hereinafter specified in this Agreement.
(2) Canada covenants that, where, in respect of any transaction, matter or thing, any Provincial tax or fee described in paragraphs 3(1)(a) and 3(1)(b) is imposed or levied under a law of the Province, and that tax or fee would be payable by a corporation or agency listed in Schedule A if that law were applicable to that corporation or agency, the corporation or agency shall, pay the tax or fee so imposed or levied when it would be required to do so if that law were applicable to it and furthermore, that in respect thereof, Canada covenants to take such actions or measures, as Canada deems necessary, for the purpose of implementing this covenant.
(3) Canada covenants that where, in respect of the sale of goods or services, by Canada to its employees, members of the Canadian Forces, and the public at large, any tax or fee described in paragraph 3(1)(a) would be collected by Canada under the law of the Province if that law were applicable to Canada, it shall make all reasonable efforts to collect the tax or fee and shall remit all that revenue so collected to the Province in the manner and at the times provided for in the applicable Provincial law as provided in subclause 3(3).
(4) Canada covenants:
(a) to pay interest, in respect of any tax or fee described in subclause 3(1) imposed or levied under a law of the Province and collectable by Canada in accordance with subclause 1(3), where such interest would be payable by Canada if that law were applicable to Canada; and
(b) to pay any other amounts equivalent to the tax or fee that would have been collected by Canada under a law of the Province, but for the failure by Canada to so collect and remit any such tax or fee to the Province.
(5) Canada covenants to introduce legislation, pass or amend the required regulations, as Canada deems necessary and to develop the administrative procedures, as Canada deems necessary, to give effect to this Agreement.
(6) Canada covenants to include in any agreement with any other province, a provision similar to subclause 8(4).
Covenants by the Province
2. (1) The Province covenants to satisfy any tax exigible under the Excise Tax Act R.S.C. 1970 c. E-13, as amended, and its regulations as amended, both hereinafter referred to as the Federal Act.
(2) The Province covenants to satisfy any tax exigible under Parts III, IV or V of the Federal Act on goods imported by Her Majesty the Queen in right of the Province to the same extent as Canada is required to pay the said tax on the importation of goods.
(3) The Province covenants that it shall neither apply for, nor claim the benefit of, any refund of tax paid under Parts II.I, III, IV or V of the Federal Act for which provision is made in subsection 44.14 or 44.19 of that Act, and further, that the Province agrees that no refund of tax paid under the aforesaid Parts shall be granted under section 44.14 or 44.19 to a manufacturer, producer, wholesaler, licensee, jobber or other dealer as the case may be.
(4) The Province covenants to introduce legislation, pass or amend the required regulations, and develop the necessary administrative procedures, as the Province deems necessary, all to give effect to this Agreement.
Provincial tax and fee
3. (1) A Provincial tax or fee, imposed by the Province referred to in this Agreement, includes:
(a) any tax of general application payable on a value, price or quantity basis by the purchaser, lessee, user or consumer of tangible personal property or services subject to such tax in respect of the sale, rental, consumption or use of such property or services, except to the extent that such tax is payable in respect of property or services acquired for resale, lease or sublease;
(b) any fee of general application payable by the owner, user or lessee of any vehicle or item of mobile equipment drawn, propelled or driven by any kind of power in respect of the registration of such vehicle or item or the licensing or certification thereof or in respect of the transfer or renewal of any registration permit, licence or certificate issued for the use of such vehicle or item;
(c) any tax of a like nature to a tax described in paragraph 3(1)(a) or any fee of a like nature to a fee described in paragraph 3(1)(b) that is from time to time prescribed pursuant to the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977;
(d) for greater certainty the words "tangible personal property" in paragraph 3(1)(a) include "goods".
(2) A tax levied by Canada includes any tax that is an ad valorem or specific tax of general application, payable by the producer, manufacturer, importer, wholesaler, vendor, purchaser or user of goods or services in respect of the production, manufacture, sale, importation or use of such goods or services, and includes any tax levied or imposed under the Federal Act and its regulations as amended.
(3) Any provincial tax or fee which falls within the criteria of the provincial tax or fee described in paragraphs 3(1)(a) and 3(1)(b) herein is levied under any of the following Provincial statutes together with the respective regulations or orders in council, or statutory instruments;
(a) The Retail Sales Act, 1978,
(b) The Gasoline Tax Act, 1978,
(c) The Highway Traffic Act, 1970,
(d) The Tobacco Tax Act, 1978,
(e) The Motorized Snow Vehicles and All-Terrain Vehicles Act, 1973,
as amended, from time to time including such other statutes as may be enacted in respect of any Provincial tax or fee which would be included within the generic description set out in paragraphs 3(1)(a) and 3(1)(b) herein.
Determination, manner and frequency of payment by Canada
4. (1) Determination of Payment
Subject to subclause 5(1) of this Agreement the amount payable by Canada to the Province shall be calculated by Canada as follows:
(a) any payment in lieu of any tax which is based on the value or price of goods and services shall be calculated by computing, from the expenditures as recorded in Canada's accounting systems, the value of goods and services deemed to be consumed within the Province within a particular fiscal year, and applying thereto the relevant tax as calculated by reference to any Provincial tax law;
(b) any payment in lieu of tax based on quantity, shall be computed by applying the relevant tax under the Provincial tax law to the quantity of goods purchased (determined in accordance with the documents of purchase for Canada), all of which shall be deemed to be consumed within the Province within a particular fiscal year;
(c) any payment in lieu of a fee of the kind referred to in paragraph 3(1)(b) respecting any vehicle or item of mobile equipment operated by Canada, shall be computed by applying the appropriate generally applicable Provincial fee to the quantity, type, or class of vehicle or item held in the Province on the first day of August in each calendar year. The inventory of any vehicle or item of mobile equipment shall be compiled by Canada. For greater certainty, the words "vehicle or item held in the Province" shall not include any vehicle or item of the Department of National Defence:
(i) which are held in national logistics or operational stocks by that Department and which are not at the relevant time on issue to units, or
(ii) which are then at the relevant time unserviceable since they are beyond the permissible repair limits of the units to which they are issued;
(d) with respect to any amount of tax referred to in paragraphs 4(1)(a) or 4(1)(b), the payment of any such tax shall be calculated in accordance with the Provincial tax law in effect at the relevant time by the estimation of any purchases or consumption of goods or services by Canada during any appropriate 3 month period, the calculation thereby providing the basis for any instalment of any amount of tax payable pursuant to subparagraph 4(3)(a)(i), the instalment payments being estimated on the first of each of the months o April, July, October and January in each fiscal year, for the purpose of computing the amount of each monthly instalment for the next 3 month period following the first of any of the months of April, July, October and January in each fiscal year. Any calculation pursuant to this paragraph shall be communicated to the Province as soon as possible, but not later than the first day of the appropriate 3 month period.
(e) Notwithstanding the provisions of paragraphs 4(1)(a), 4(1)(b) or 4(1)(d) any payments which are paid through the vendor at the time of purchase pursuant to subclause 4(2), or any payments which are made pursuant to paragraph 4(1)(c) are excluded from any calculation of any tax in accordance with paragraphs 4(1)(a), 4(1)(b), or 4(1)(d) herein.
(2) Manner of Payment
(a) Canada shall pay directly to the Province the total amount of any tax or fee calculated according to subclause 4(1), with the exception of any amount of tax set out in the following paragraphs (i) to (v), which shall instead be paid by Canada through vendors licensed by the Province including:
(i) any sales tax on meals and accommodation;
(ii) any retail sales tax on petty cash purchases of goods or services made by Federal departments or agencies without a supporting purchase order quoting the provincial sales tax permit number or vendor's licence where applicable;
(iii) any retail sales tax on advertising;
(iv) any tax on tobacco products;
(v) any motive fuel tax;
(b) Canada and the Province may add to, or delete from, any tax included in sub-paragraphs 4(2)(a)(i) to (v) any tax as the parties may agree by letters exchanged between the Federal and Provincial Ministers of Finance.
(3) Frequency of Payment
(a) Any amounts of tax payable by Canada in respect of any fiscal year determined in accordance with paragraphs 4(1)(a), 4(1)(b) and 4(1)(d) shall be remitted directly to the Province in thirteen instalments in the following manner:
(i) the first instalment of any amount of tax payable in any fiscal year shall be paid on or before the fifteenth day of April of that year, and the remainder shall be paid in consecutive monthly instalments on or before the fifteenth day of each of the eleven months thereafter, as determined in paragraph 4(1)(d);
(ii) within twelve months from the date of the publication of the Public Accounts of Canada respecting any fiscal year, Canada shall calculate the amount of the thirteenth instalment of any payment of tax, by the calculation of the difference between the aggregate of the monthly instalments of tax already paid, and the total amount of tax payable for the full fiscal year as determined pursuant to paragraphs 4(1)(a) and 4(1)(b).
(iii) Where any amount of the difference calculated pursuant to subparagraph 4(3)(a)(ii) results in an underpayment to the Province, and is thereby due to the Province, then Canada either:
(a) shall pay that amount to the Province within 30 days of the notification of the calculation of the difference, or
(b) shall make appropriate increases to any subsequent payments under this Agreement by the amount of the difference until the difference is fully paid.
(iv) Where any amount of the difference calculated pursuant to subparagraph 4(3)(a)(ii) results in an overpayment to the Province, and is thereby due to Canada, the Province either:
(a) shall pay that amount to Canada within 30 days of the notification of the calculation of the difference, or
(b) shall notify the Federal Minister to make appropriate deductions from any subsequent payments under this Agreement by the amount of the difference until the difference is fully deducted.
(v) Within 180 days after the execution of this Agreement the Province shall notify the appropriate official in accordance with subclause 15(3) of this Agreement in connection with the choice, for the period of this Agreement, of method of the payment of any difference
(a) in respect of
(i) an underpayment in accordance with subparagraph 4(3)(a)(iii)(a), and
(ii) an overpayment in accordance with subparagraph 4(3)(a)(iv)(a); or
(b) in respect of
(i) an underpayment in accordance with subparagraph 4(3)(a)(iii)(b); and
(ii) an overpayment in accordance with subparagraph 4(3)(a)(iv)(b).
(vi) After the calculation of any thirteenth instalment of any payment of tax in any fiscal year, if any adjustment of the payment of tax to the Province as a result of an audit in accordance with clause 6 is deemed by Canada to be necessary, a final payment may be made.
(b) An amount equal to the fees of the kind referred to in paragraph 3(1) (b) applicable to vehicles and items of mobile equipment as determined in accordance with paragraph 4(1)(c), shall be paid on or before the first day of November in each year, less, where applicable, any amount previously paid at the time of the registration of the vehicle or any item of mobile equipment.
Crown corporations and agencies
5. (1) Clause 4 of this Agreement does not apply to:
(a) any corporation or agency of Her Majesty the Queen in right of Canada listed from time to time in Schedule A hereto, and
(b) any agency of Her Majesty the Queen in right of Canada listed from time to time in Schedule B hereto.
(2) (a) Notwithstanding Clause 13,
(i) where, after the effective date of this Agreement, such a corporation or agency is added or deemed to be added to Schedule C Part I or Schedule C Part II to the Financial Administration Act, R.S. c.F-10 as amended, that corporation or agency shall be deemed to be added to Schedule A to this Agreement; and when that corporation or agency is deleted from Schedule C Part I or Schedule C Part II to the Financial Administration Act, R.S. c.F-10 as amended, the corporation or agency shall be deemed to be deleted from Schedule A to this Agreement.
(ii) with the consent of the Province, the Governor in Council may, by order, amend Schedule A to this Agreement either by adding thereto the name of any corporation or agency of Her Majesty the Queen in right of Canada, or by deleting therefrom the name of any corporation or agency.
(b) Where a corporation or agency of Her Majesty the Queen in right of Canada is created but is not immediately placed in Schedule C of the Financial Administration Act then, for the purposes of this Agreement, when it is subsequently placed in either Schedule C Part I or Schedule C Part II of the aforesaid Act, it shall be deemed to have been placed in Schedule A to this Agreement from the moment of its creation.
(c) Where a corporation or agency of Her Majesty in right of Canada is deleted from Schedule A of this Agreement any right or privilege acquired, or any obligation accrued or liability incurred pursuant to this Agreement, as at the date of its deletion, shall be continued or enforced in respect of the period prior to the date of deletion as if the corporation or agency had not been so deleted.
(3) Notwithstanding clause 13, Schedule B may be amended by the Federal Minister from time to time upon notice thereof to the Province.
6. The Province may verify the data and the methods used to determine the expenditure distribution, taxability and the tax or fee calculation as described in subclause 4(1) and may verify the data and methods relating to payments in lieu of taxes or fees made by or on behalf of any agency of Her Majesty the Queen in right of Canada, listed in Schedule B.
Equality of treatment
7. (1) Either party undertakes not to discriminate against the other party in the levying or the imposition of any tax or fee herein, and, without limiting the generality of the foregoing, each party agrees not to discriminate against the other party in the establishment, maintenance or administration of an exemption from, or a preferred rate of, any tax or fee, or an arrangement for any rebate or credit of any tax or fee.
(2) The Province undertakes to make all reasonable efforts to enter into agreements with other provinces in order to avoid, wherever possible, the multiple imposition of tax on Canada in respect of any sale, rental, consumption or use of tangible personal property or services.
(3) For the purpose of this Agreement and any relevant Provincial legislation, the parties agree that:
(a) any vessel operated by Canada shall be deemed to be a cargo or passenger vessel operated for the purposes of trade and commerce, and
(b) any aircraft operated by Canada shall be deemed to be operated according to a regular flight schedule for the purposes of trade and commerce, and
any tax levied in respect of the sale, rental, consumption or use any such vessel or aircraft shall be determined accordingly.
Settlement of disputes
8. (1) Subject to clauses 9 and 10, if the parties hereto fail to agree on the interpretation or application of any of the provisions of this Agreement, either party shall have the right to refer the matter in dispute to a Board of Commissioners constituted in accordance with subclause 8(2).
(2) Any Board of Commissioners (hereafter referred to as "the Board") shall consist of three members, one member shall be selected by Canada, one member by the Province, and a third member by the two members already selected. IF the two selected members fail to agree, the third member of the Board shall be selected by the Chief Justice of the Federal Court of Canada or, in the event of his absence or inability to so select, or of there being no Chief Justice, the Acting Chief Justice of the Federal Court of Canada.
(3) The parties agree to facilitate the constitution and functioning of the Board and to supply promptly any information required by the Board.
(4) Canada agrees:
(a) to inform the Province of any dispute under subclause 8(1), with any other province which has entered into a similar Agreement, at least thirty days before the selection of a Board, and
(b) that any of those provinces shall be interested parties, for all purposes, in any proceeding before the Board and have the right to intervene and to make representations in the same manner as the parties hereto.
(5) The Board shall review any matter in dispute, and the report of the majority of the Board, including any findings and recommendations shall be submitted, as soon as possible, to the parties and to the Federal Minister, who shall within a reasonable time thereafter forward the report to the Governor in Council and all other provinces who have entered into similar Agreements. Upon submission of the report the Board shall thereupon be dissolved.
(6) Within a reasonable period of time from the receipt by the Governor in Council of the report, the Governor in Council shall render a decision in respect of the matter in dispute.
(7) The Board shall determine its own rules of procedures.
(8) All reasonable expenses incurred by the Board, which expenses shall not be limited to the Commissioners' remuneration, witness fees, travel expenses and any other administrative costs, shall, in the first instance, be paid by Canada. Upon the submission of the report of the Board in accordance with subclause 8(5), these expenses shall be apportioned by the Board, in its sole discretion, between the parties hereto and amongst and any other parties which may have made any representations to the Board.
Application of provincial Acts to Federal Crown Corporations and Agencies listed in Schedule A
9. (1) In respect of any corporation or agency listed in Schedule A, where, notwithstanding clause 8 a difference arises as to whether any tax is payable, or the extent to which, any tax or fee imposed or levied by the Province is a tax or fee described in subclause 3(1), or as to the amount payable in respect of any tax or fee, the procedures established in the Provincial tax law shall apply.
(2) No execution shall issue based upon any determination, declaration or judgement made or issued against any corporation or agency listed in Schedule A, arising from any judicial proceeding taken and commenced in accordance with subclause 9(1).
Application of Excise Tax Act to Province and Provincial Agencies
10. (1) In respect of Her Majesty the Queen in right of the Province, Her agencies, Provincial Crown Corporations, or any manufacturers, producers, wholesalers, licencees, jobbers or other dealers, where notwithstanding clause 8 any difference arises as to whether any tax is payable or what rate or amount of tax is payable under the Federal Act, the procedures established under the Federal Act shall apply.
(2) No execution shall issue based upon any determination, declaration or judgement made or issued against Her Majesty the Queen in right of the Province, arising from any judicial proceeding taken or commenced in accordance with subclause 10(1).
11. Subject to subclause 11(2) this Agreement shall come into force on the 1st day of April, 1987 and shall remain in effect until the date of termination, the 31st day of March, 1992, unless terminated earlier by the parties hereto, pursuant to the provisions of clause 12.
(2) If, during the period April 1, 1987 to March 31, 1992, the covenants or agreements by the Province relating to any provisions of this Agreement are rendered null and void by the implementation by Canada of any business transfer tax or other similar tax enacted for the purpose of replacing the tax exigible under the Federal Act, this Agreement shall, unless terminated earlier under clause 12, be terminated effective with the date of implementation of that business transfer tax, or any other similar tax.
12. (1) This Agreement may be terminated by either party at the end of any fiscal year provided that written notice of intention to so terminate is delivered to the other party at least six months prior thereto.
(2) The termination of this Agreement shall not affect any rights or obligations which may have accrued to either party up to the date of termination.
13. Upon the agreement of the parties, this Agreement may be amended, altered or changed at any time and any such amendment, alteration or change shall be effected by any exchange of letters between the Federal and Provincial Ministers.
14. The parties agree that at least six months either before the 31st day of March 1992, or before the date of implementation of any business transfer tax or any other similar tax enacted for the purpose of replacing the tax exigible under the Federal Act, they shall commence discussions with each other for the purpose of entering into another Agreement similar to this Agreement.
Undertaking to inform
15. (1) Canada agrees to furnish the Province with notice of and information relating to:
(a) all similar agreements entered into between Canada and other provinces, including any amendments and administrative procedures relating thereto;
(b) all amendments to the legislation referred to in subclause 3(2), including any regulations, rules, or administrative procedures relating thereto;
(c) all findings or decisions and recommendations of any Board established pursuant to clause 8; and
(d) all amendments to Schedule A and Schedule B of this Agreement.
(2) The Province agrees to furnish Canada with notice of and all information relating to:
(a) all amendments to the legislation referred to in subclause 3(3), including any regulations, rules, or administrative procedures relating thereto;
(b) all agreements with any other provinces of Canada for the purpose set out in subclause 7(2); and
(c) all decisions of any Provincial court respecting the legislation referred to in subclause 3(3), in which one of the parties thereto is a corporation or agency listed in Schedule A to this Agreement.
(3) Any notice which may be given by a party to this Agreement, pursuant to this Agreement, shall be given to the other party in writing and shall be addressed, in the case of Canada, to
The General Director
and, in the case of the Province, to
The Deputy Minister of Finance
16. It is understood that neither Canada nor the Province shall be deemed, by reason of having entered into this Agreement, to have surrendered or abandoned any of its powers, rights, privileges or authorities under the Constitution Act, 1982 and any amendments thereto or to have impaired any such powers, rights, privileges, or authorities.
IN WITNESS WHEREOF The Honourable Michael H. Wilson, Minister of Finance of Canada, has hereunto set his hand on behalf of Canada, and the Honourable John F. Collins, F.R.C.P.(E), Minister of Finance of Newfoundland and Labrador and the Honourable A. Brian Peckford, Premier and Minister for Intergovernmental Affairs, have hereunto set their hands on behalf of the Province.
Signed on behalf of Canada by the
Signed on behalf of the Province
Signed on behalf of the Province
Atlantic Pilotage Authority
Atomic Energy of Canada Ltd.
Bank of Canada
Canada Deposit Insurance Corporation
Canada Development Investment Corporation
Canada Harbour Place Corporation
Canada Lands Company Limited
Canada Mortgage and Housing Corporation
Canada Museums Construction Corporation Inc.
Canada Ports Corporation
Canada Post Corporation
Canadian Broadcasting Corporation
Canadian Commercial Corporation
Canadian Dairy Commission
Canadian Film Development Corporation
Canadian Institute for International Peace and Security
Canadian Livestock Feed Board
Canadian National Railways
(as defined in the Canadian National Railways Act including, without restricting the generality of the foregoing, the Canadian National Railways Company in respect of the management and operation of Canadian Government Railways as defined in that Act)
Canadian National (West Indies) Steamships Ltd.
Canadian Patents and Development Ltd.
Canadian Saltfish Corporation
Canagrex Cape Breton Development Corporation
Defence Construction (1951) Ltd.
Export Development Corporation
Farm Credit Corporation
Federal Business Development Bank
Freshwater Fish Marketing Corporation
Great Lakes Pilotage Authority
Halifax Port Corporation
International Centre for Ocean Development
International Development Research Centre
Laurentian Pilotage Authority
Marine Atlantic Inc.
Mingan Associates Ltd.
Montreal Port Corporation
National Arts Centre Corporation
National Capital Commission
Northern Canada Power Commission
Pacific Pilotage Authority
Port of Quebec Corporation
Prince Rupert Port Corporation
Royal Canadian Mint
Saint John Port Corporation
Standards Council of Canada
St. Anthony Fisheries Limited
St. John's Port Corporation
The Canadian Wheat Board
The St. Lawrence Seaway Authority
Vancouver Port Corporation
Via Rail Canada Incorporated
National Film Board
The expenditures of the agencies listed in this Schedule are not recorded in the Government of Canada Accounting System in a form which would enable the application of the procedure provided for in Clause 4 of this Agreement.
1987 c34 Sch
©Earl G. Tucker, Queen's Printer