(2) If no amount is held on behalf of the province or government of the Aboriginal people to whom a payment under subsection (1) may be made, or if the amount of the payment exceeds the amount so held, the payment under subsection (1) may be made as a recoverable advance from the Consolidated Revenue Fund if the amount or surplus is reimbursed by the government of the province or the government of indigenous peoples is included in the administrative arrangement. (d) the implementation and transition to the cannabis taxation system provided for in the Convention; (k) other matters relating to the tax system under the Convention which are considered appropriate for the purposes of implementation or administration. 2. In calculating the income to be offset from the source of income described in clause (a) of the definition of source of income in subsection (1) for all provinces for a taxation year, the Minister may deduct from the amount that, in the absence of that subsection, would be the income that would have to be deducted from that source of income for all provinces for that taxation year. the amount estimated by the Minister that the income tax income earned by Canada under the Income Tax Act for the taxation year ending in that taxation year is less than the income that Canada would have received from those taxes under that Act, if no special reduction of those taxes had been provided for under subsection 120(2) of this Act or Part VI of that Act. (a) for a SIFT corporation that is a SIFT trust, the taxable distributions of the SIFT trust as defined in subsection 122(3) of the Income Tax Act for the taxation year and marginal remark: confirmation of previous agreements, etc. (d) determination of the time and method of payment under this Act, a management contract, a sales tax harmonization agreement or a coordinated cannabis taxation agreement; (iii) income tax chamber sharing agreements between the Government of Yukon and an Aboriginal government of Yukon; and (4) In the definition of a management agreement in subsection (1) and Part III, a reference to an Act shall be construed as a reference to an Act or part thereof. .