Revenues Debts Assets Taxation

Revenues Debts Assets Taxation

- Constitution of Canada
Revenues Debts Assets Taxation
- Constitution Acts of Canada 1867 to 1982. Canadian Laws.

Revenues Debts Assets Taxation

VIII. REVENUES; DEBTS; ASSETS; TAXATION

CREATION OF CONSOLIDATED REVENUE FUND

102.- All Duties and Revenues over which the respective Legislatures of Canada, Nova Scotia, and New Brunswick Before and at the Union had and have Power of Appropriation, except such Portions thereof as are by this Act reserved to the respective Legislatures of the Provinces, or are raised by them in accordance with the special Powers conferred on them by this Act, shall form One Consolidated Revenue Fund, to be appropriated for the Public Service of Canada in the Manner and subject to the Charges in this Act provided.

EXPENSES OF COLLECTION, ETC.

103.- The Consolidated Revenue Fund of Canada shall be permanently charged with the Costs, Charges, and Expenses incident to the Collection, Management, and Receipt thereof, and the same shall form the First Charge thereon, subject to be reviewed and audited in such Manner as shall be ordered by the Governor General in Council until the Parliament otherwise provides.

INTEREST OF PROVINCIAL PUBLIC DEBTS

104.- The annual Interest of the Public Debts of the several Provinces of Canada, Nova Scotia, and New Brunswick at the Union shall form the Second Charge on the Consolidated Revenue Fund of Canada.

SALARY OF GOVERNOR GENERAL

105.- Unless altered by the Parliament of Canada, the Salary of the Governor General shall be Ten thousand Pounds Sterling Money of the United Kingdom of Great Britain and Ireland, payable out of the Consolidated Revenue Fund of Canada, and the same shall form the Third Charge thereon.

APPROPRIATION FROM TIME TO TIME

106.- Subject to the several Payments by this Act charged on the Consolidated Revenue Fund of Canada, the same shall be appropriated by the Parliament of Canada for the Public Service.

TRANSFER OF STOCKS, ETC.

107.- All Stocks, Cash, Banker's Balances, and Securities for Money belonging to each Province at the Time of the Union, except as in this Act mentioned, shall be the Property of Canada, and shall be taken in Reduction of the Amount of the respective Debts of the Provinces at the Union.

TRANSFER OF PROPERTY IN SCHEDULE

108.- The Public Words and Property of each Province, enumerated in the Third Schedule to this Act, shall be the Property of Canada.

PROPERTY IN LANDS, MINES, ETC.

109.- All Lands, Mines, Minerals, and Royalties belonging to the several Provinces of Canada, Nova Scotia, and New Brunswick at the Union, and all Sums then due or payable for such Lands, Mines, Minerals, or Royalties, shall belong to the several Provinces of Ontario, Quebec, Nova Scotia, and New Brunswick in which the same are situate or arise, subject to any Trusts existing in respect thereof, and to any Interest other than that of the Province in the same.

ASSETS CONNECTED WITH PROVINCIAL DEBTS

110.- All Assets connected with such Portions of the Public Debt of each Province as are assumed by that Province shall belong to that Province.

CANADA TO BE LIABLE FOR PROVINCIAL DEBTS

111.- Canada shall be liable for the Debts and Liabilities of each Province existing at the Union.

DEBTS OF ONTARIO AND QUEBEC

112.- Ontario and Quebec conjointly shall be liable to Canada for the Amount (if any) by which the Debt of the Province of Canada exceeds at the Union Sixty-two million five hundred thousand Dollars, and shall be charged with interest at the Rate of Five per Centum per Annum thereon.

ASSETS OF ONTARIO AND QUEBEC

113.- The Assets enumerated in the Fourth Schedule to this Act belonging at the Union to the Province of Canada shall be the Property of Ontario and Quebec conjointly.

DEBT OF NOVA SCOTIA

114.- Nova Scotia shall be liable to Canada for the Amount (if any) by which its Public Debt exceeds at the Union Eight million Dollars, and shall be charged with Interest at the Rate of Five per Centum per Annum thereon.

DEBT OF NEW BRUNSWICK

115.- New Brunswick shall be liable to Canada for the Amount (if any) by which its Public Debt exceeds at the Union Seven million Dollars, and shall be charged with Interest at the Rate of five per Centum per Annum thereon.

PAYMENT OF INTEREST OR NOVA SCOTIA AND NEW BRUNSWICK

116.- In case the Public Debts of Nova Scotia and New Brunswick do not at the Union amount to Eight million and Seven million Dollars respectively, they shall respectively receive by half-yearly Payments in advance from the Government of Canada Interest at Five per Centum per Annum on the difference between the actual Amounts of their respective Debts and such stipulated Amounts.

PROVINCIAL PUBLIC PROPERTY

117.- The several Provinces shall retain all their respective Public Property not otherwise disposed of in this Act, subject to the Right of Canada to assume any Lands or Public Property requited for Fortifications or for the Defence of the Country.

118.- Repealed.

FURTHER GRANT TO NEW BRUNSWICK

119.- New Brunswick shall receive by half-yearly Payments in advance from Canada for the Period of Ten Years from the Union an additional Allowance of Sixty-three thousand Dollars per Annum; but as long as the Public Debt of that Province remains under Seven million Dollars, a Deduction equal to the Interest at Five per Centum per Annum on such Deficiency shall be made from that Allowance of Sixty-three thousand Dollars.

FORM OF PAYMENTS

120.- All Payments to be made under this Act, or indischarge of Liabilities created under any Act of the Provinces of Canada, Nova Scotia, and New Brunswick respectively, and assumed by Canada, shall, until the Parliament of Canada otherwise directs, be made in such Form and Manner as may from Time to Time be ordered by the Governor General in Council.

CANADIAN MANUFACTURES, ETC.

121.- All Articles of the Growth, Produce, or manufacture of any one of the Provinces shall, from and after the union, be admitted free into each of the other Provinces.

CONTINUANCE OF CUSTOMS AND EXCISE LAWS

122.- The Customs and Excise Laws of each Province shall, subject to the Provisions of this Act, continue in force until altered by the Parliament of Canada.

EXPORTATION AND IMPORTATION AS BETWEEN TWO PROVINCES

123.- Where Customs Duties are, at the Union, leviable on any Goods, Wares, or Merchandises in any Two Provinces, those Goods, Wares, and Merchandises may, from and after the Union, be imported from one of those Provinces into the other of them on Proof of Payment of Exportation, and on Payment of such further Amount (if any) of customs Duty as is leviable thereon in the Province of Importation.

LUMBER DUES IN NEW BRUNSWICK

124.- Nothing in this Act shall affect the Right of New Brunswick to levy the Lumber Dues provided in Chapter Fifteen of Title Three of the Revised Statutes of New Brunswick, or in any Act amending that Act before or after the Union, and not increasing the Amount of such Dues; but the Lumber of any of the Provinces other than New Brunswick shall not be subject to such Dues.

EXEMPTION OF PUBLIC LANDS, ETC.

125.- No Lands or Property belonging to Canada or any Province shall be liable to Taxation.

PROVINCIAL CONSOLIDATED REVENUE FUND

126.- Such Portions of the Duties and Revenues over which the respective Legislatures of Canada, Nova Scotia, and New Brunswick had before the Union Power of Appropriation as are by this Act reserved to the respective Governments or Legislatures of the Provinces, and all Duties and Revenues raised by them in accordance with the special Powers conferred upon them by this Act, shall in each Province form One Consolidated Revenue Fund to be appropriated for the Public Service of the Province.


Preamble
Short title
Union
Declaration of Union
Construction of subsequent Provisions of Act
Four Provinces
Provinces of Ontario and Quebec
Provinces of Nova Scotia and New Brunswick
Decennial Census
Executive Power
Declaration of Executive Power in-the-Queen
Application of Provisions referring to Governor General
Constitution of Privy Council for Canada
All Powers under Acts to be exercised by Governor General
Application of Provisions referring to Governor General in Council
Power to Her Majesty to authorize Governor General to appoint Deputies
Command of Armed Forces to continue to be vestedin-the-Queen
Seat of Government of Canada
Legislative Power
Constitution of Parliament of Canada
Privileges of Houses
First Session of the Parliament of Canada
The Senate
Number of Senators
Representationof Provinces in Senate
Qualifications of Senator
Summons of Senator
Addition of Senators in certain cases
Reduction of Senate to normal Number
Maximum Number of Senators
Tenure of Place in Senate
Resignation of Place in-Senate
Disqualification of Senators
Summons on Vacancy in Senate
Questions as to Qualifications and Vacancies in Senate
Appointment of Speaker of Senate
Quorum of Senate
Voting in Senate
The House of Commons
Constitution of House of Commons in Canada
Summoning of House of Commons
Senators not to sit in House of Commons
Electoral districts of the four Provinces
Continuance of existing Election Laws until Parliament
Election of Speaker of House of Commons
Filling up Vacancy in Office of Speaker
Speaker to preside
Provision in case of Absence of Speaker
Quorum of House of Commons
Voting in House of Commons
Duration of House of Commons
Readjustment of representation in Commons
Constitution of House of Commons
Increase of Number of House of Commons
Money Votes Royal Assent
Appropriation and Tax Bills
Recommendation of Money Votes
Royal sAssent to Bills
Disallowance by Order in Council
Signification of Queens Pleasure on Bill reserved
Provincial Constitutions
Executive Power
Appointment of Lieutenant Governors of Provinces
Tenure of Office of Lieutenant Governor
Salaries of Lieutenant Governors
Oaths of Lieutenant Governor
Application of Provisions referring to Lieutenant Governor
Appointment of Executive Officers for Ontario and Quebec
Executive Government of Nova Scotia and New Brunswick
Powers to be exercised by Lieutenant Governor
Application of Provisions referring to Lieutenant Governor in Council
Administration in Absence of Lieutenant Governor
Seats of Provincial Governments
Legislative Power
Ontario
Legislature for Ontario
Electoral districts
Quebec
Legislature for Quebec
Constitution of Legislative Council
Qualification of Legislative Councillors
Resignation Disqualification
Vacancies
Questions as to Vacancies
Speaker of Legislative Council
Quorum of Legislative Council
Voting in Legislative Council
Constitution of Legislative Assembly of Quebec
Ontario and Quebec
Summoning of Legislative Assemblies
Restriction on election of Holders of offices
Continuance of existing Election Laws
Duration of Legislative Assemblies
Yearly Session of Legislature
Speaker Quorum
Nova Scotia and New Brunswick
Constitutions of Legislatures of Nova Scotia and New Brunswick
The Four Provinces
Application to Legislatures of Provisions respecting Money Votes
Distribution Of Legislative Powers
Legislative Authority of Parliament of Canada
Subjects of exclusive Provincial Legislation
Laws respecting non renewable natural resources
Legislation respecting Education
Legislation for Uniformity of Laws in Three Provinces
Concurrent Powers of Legislation respecting Agriculture
Judicature
Appointment of Judges
Selection of Judges in Ontario
Selection of Judges in Quebec
Tenure of office of Judges
Salaries of Judges
General Court of Appeal
Revenues Debts Assets Taxation
Creation of Consolidated Revenue Fund
Expenses of Collection
Interest of Provincial Public Debts
Salary of Governor General
Appropriation from Time to Time
Transfer of Stocks
Transfer of Property in Schedule
Property in Lands Mines
Assets connected with Provincial Debts
Canada to be liable for Provincial Debts
Debts of Ontario and Quebec
Assets of Ontario and Quebec
Debt of Nova Scotia
Debt of New Brunswick
Payment of interest to Nova Scotia and New Brunswick
Provincial Public Property
Further Grant to New Brunswick
Form of Payments
Canadian Manufactures
Continuance of Customs and Excise Laws
Exportation and Importation as between Two Provinces
Lumber Dues in New Brunswick
Exemption of Public Lands
Provincial Consolidated Revenue Fund
Miscellaneous Provisions
General
Oath of Allegiance
Continuance of existing Laws Courts Officers
Transfer of Officers to Canada
Appointment of new Officers
Treaty Obligations
Use of English and French Languages
Ontario and Quebec
Powers Duties of Executive Officers
Great Seals
Construction of temporary Acts
Errors in Names
Ussue of Proclamations before Union to commence after Union
Issue of Proclamations after Union
Penitentiary
Arbitration respecting Debts
Division of Records
Constitution of Townships in Quebec
Intercolonial Railway
Admission Of Other Colonies
Power to admit New foundland into the Union
Representation of Newfoundland and Prince Edward Island in Senate
First Schedule
Second Schedule
Third Schedule
Fourth Schedule
Fifth Schedule
Sixth Schedule
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