(c) for the payment of the amounts that Her Majesty has set, under Canadian law, to that province or to the assignees of that province, for the amounts set under the agreement for the amounts paid by Her Majesty as the right of that province and for the amounts paid by the persons named in the agreement as or under a tax levied under the Excise Act; An employee of a Manitoba government department (the department), which is listed on SCHEDULE A of the UKZ-Manitoba RTA, purchases audiovisual equipment for use by the department. The employee pays for the purchase using a credit card issued on behalf of the department. The agreement between the department and the credit card issuer clearly states that the department must pay alone for all purchases made with the card. 4. A Mutual Taxation Agreement (Reziprozis) is an agreement negotiated between the Finance Ministers of the Federal State and the Federal States for the payment of certain taxes on the other, in accordance with Section 32 of the Federal Provincial Tax Act. In particular, an ATR defines the federal authorities` obligations to pay, collect, report and transfer certain provincial taxes, as well as provincial government obligations to pay, collect, report and transfer certain federal taxes. An ATR also includes a calendar A listing the departments that are eligible for the GST/HST exemption, either at the time of purchase or through a payment and recovery mechanism. All provinces and territories, with the exception of New Brunswick and Alberta, have signed ATRs. 27 (1) Has he reached an agreement, at any time prior to January 1, 1977, with a province under Section 3 of the Established Programs (Interim Arrangements) Act, Chapter E-8 of Canada`s revised statutes, 1970, the tax reduction for the years 1977 and subsequent fiscal years was increased with respect to the income of a person earned in such a fiscal year in that province, adding the percentage of tax reduction of unit numbers mentioned in the subsections (2) and 3). 32 Notwithstanding any other legislation, the Minister may enter into reciprocal tax agreements with the government of each province which, without restricting the universality of the above, means, for all matters or for one of the following matters, that is, the participating province, a province for which it is in force, provides for a mutual tax treaty with the government of that province; (Signatory Province) the agreement between the department and the credit card issuer confirms that the department alone is required to pay for all purchases made through the credit card tax agreement, an agreement within the meaning of Section 32. (tax reciprocity agreement) (2) The Governor of the Council may amend the agreement by order of Calendar I 1.
Provincial governments (including departments/departments, agencies, boards of directors, commissions and crown groups that are Crown agents) provide and acquire a wide range of goods and services. Determining the correct application of GST/HST to services provided or acquired by a provincial government and its institutions includes the following steps: 13.