Bill C-239: An Act to amend An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces

R.S.C. 1970, c. F- 6 An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces 1 An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces is amended by adding the following after section 20: Agreements on collecting federal taxes 20.1 (1) The Minister, with the approval of the Gov­ ernor in Council, may, on behalf of the Government of Canada, enter into an agreement with the government of a province under which the government of the province will collect the federal personal and corporation income taxes on behalf of the Government of Canada and will make payments to the Government of Canada in respect of the taxes so collected, in accordance with the terms and conditions that the agreement prescribes. Amendments to agreements (2) The Minister, with the approval of the Governor in Council, may, on behalf of the Government of Canada, enter into an agreement amending the terms and conditions of an agreement entered into under subsection (1). Employment (3) Any agreement entered into under subsection (1) must provide measures to mitigate the impacts that the implementation of the agreement may have on the employment of affected persons. Access to tax information (4) When an agreement is entered into under subsection (1), the Minister shall undertake, on behalf of the Government of Canada, negotiations with the foreign taxing authorities in order to amend the income tax treaties, income tax agreements and tax information exchange agreements that they have entered into with Canada so that the government of the province has access to all the tax information necessary to implement the agreement from those taxing authorities directly. Government of Quebec 2 Within 90 days of the coming into force of this Act, the Minister shall undertake discussions with the Government of Quebec in order to enter into, within a year, the agreement referred to in section 20.1 of An Act to authorize the making of certain fiscal payments to provinces, and to authorize the entry into tax collection agreements with provinces .