BETWEEN: The Government of Canada (referred to as «Canada» in this Agreement), as represented by the Minister of Finance (Canada) An employee of a division of the Government of Manitoba (the Department) listed in Annex A of the Canada-Manitoba ATR, purchases audio-visual equipment for use by the Department. The employee pays for the purchase with a credit card issued in the name of the department. The agreement between the ministry and the credit card issuer clearly states that the ministry is solely responsible for all purchases made with the card. Together is referred to as a «Party» in this Agreement. «Agreement» means that comprehensive integrated tax coordination agreement that Canada has entered into with the Province pursuant to Part III.1 of the Federal Provincial Fiscal Arrangements Act, R.S.C. 1985, c. F-8, including all the attached Annexes and all acts amending or redefining it, or a successor agreement; The agreement between the department and the credit card issuer confirms that the department is solely responsible for all 4 purchases made by credit card. A reciprocal taxation agreement (ATR) is an agreement negotiated between the federal and provincial Ministers of Finance for the payment of certain taxes and royalties of the other, in accordance with section 32 of the federal provincial tax act. In particular, an ATR defines the obligations of federal authorities to pay, collect, report and transfer certain provincial taxes, as well as the obligations of provincial agencies to pay, collect, report and transfer certain federal taxes. An ATR also contains a Schedule A that lists the provincial units that are entitled to the GST/HST discharge, either at the time of purchase or through a payment and rebate mechanism. All provinces and territories, with the exception of New Brunswick and Alberta, have signed RTAs.

«participating province» means a province that has entered into a comprehensive integrated tax coordination agreement with Canada pursuant to Part III.1 of the Federal Provincial Fiscal Arrangements Act, R.S.C. .