Evolution of federal–provincial fiscal arrangements and equalization payments (1867–1957)

1. Confederation sets initial provincial subsidies

   Jul 1, 1867Labels: Constitution Act, Provincial subsidies

   • Justice Laws

2. Prairie provinces created with subsidy-based finance

   Sep 1, 1905Labels: Alberta, Saskatchewan

   • UVic Hansard

3. Federal–provincial subsidy debates intensify

   Jan 1, 1906Labels: Premiers' conferences, Provincial governments

   • LiPAD Debates

4. British North America Act 1907 revises subsidies

   Jan 1, 1907Labels: British North, British Columbia

   • WIPO Lex
   • BNA Acts

5. Natural Resources Transfer Agreements expand provincial revenues

   May 30, 1930Labels: Natural Resources, Prairie provinces

   • Natural Resources

6. Rowell–Sirois Commission appointed amid fiscal crisis

   Jan 1, 1937Labels: Rowell Sirois, Great Depression

   • Rowell Sirois
   • eSask

7. Rowell–Sirois recommends equalization-style transfers

   Jan 1, 1940Labels: Rowell Sirois, Equalization proposals

   • Rowell Sirois
   • eSask

8. Wartime tax rental agreements centralize income taxes

   Jan 1, 1941Labels: Tax Rental, World War

   • StatCan H
   • LoP BP 450

9. Postwar tax agreements renew and provincial opting-out grows

   Jan 1, 1947Labels: Postwar tax, Quebec

   • LoP BP 450
   • StatCan H

10. Newfoundland joins Canada with updated subsidy terms

    Mar 31, 1949Labels: Newfoundland, Terms of

    • Justice Terms

11. Federal–Provincial Fiscal Arrangements introduce equalization

    Jan 1, 1957Labels: Equalization 1957, Federal transfers

    • Senate Finance
    • Commons Hansard

12. 1957 arrangements link tax rentals to revenue growth

    Nov 1, 1957Labels: 1957 tax-sharing, Transfer formulas

    • LoP BP 450
    • Ontario Tax