8 (1) For the purpose of sections 3.71 to 3.9 of the Act, the expression revenue base means, in respect of a revenue source for a fiscal year,
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(c) in the case of taxes on capital of corporations, described in paragraph 7(1)(c), the sum of
(i) the aggregate, over the following industry categories established by Statistics Canada on the basis of the North American Industry Classification System, of the total taxable paid-up capital employed in the province for the calendar year that ends in the fiscal year in respect of the corporations in each category that are owned less than 90% by Her Majesty and have more than $1,000,000 of total assets:
(B) the oil and gas extraction industry group and the coal mining industry group,
(C) the mining and quarrying (except oil and gas) subsector, other than the coal mining industry group,
(v) in the case of mining revenues described in paragraph 7(1)(v),
(i) if the difference that results from subtracting calculated net profits from revenue to be equalized from mining revenues in the province for the fiscal year is greater than zero, the revenue to be equalized from mining revenues in the province for the fiscal year, and
(ii) if the difference that results from subtracting calculated net profits from revenue to be equalized from mining revenues in the province for the fiscal year is less than or equal to zero, the calculated net profits in the province for the fiscal year less the aggregate, over the preceding fiscal years beginning with fiscal year 2004-2005, of the positive amounts that resulted from the subtraction referred to in subparagraph (i) and that have not been deducted under this subparagraph for previous fiscal years, but that result may not be less than the revenue to be equalized from mining revenues in the province for the fiscal year;
6 The following definitions apply in this Division.
calculated net profits means, for a province for a fiscal year, the difference that results from subtracting the capital assessed depreciation costs of the mining and quarrying industry in that province — including depreciation costs related to mine-site exploration and development, but not including those related to general exploration and development — as determined by Statistics Canada using the straight-line depreciation method on the basis of fixed capital flows and stocks data prepared for the purpose of its Provincial and Territorial Economic Accounts, from the net profits before taxes of that industry, calculated for the calendar year that ends in the fiscal year as the sum of the following, as determined by Statistics Canada on the basis of data from its Provincial Supply and Use Tables:
mining and quarrying industry means the following industries as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables:
(a) coal mining;
(b) iron ore mining;
(c) gold and silver ore mining;
(d) copper, nickel, lead and zinc ore mining;
(e) other metal ore mining;
(f) diamond mining; and
(g) potash mining. (industrie des mines et carrières)
7 (1) The provincial revenues that are derived from, or are deemed to be derived from, the revenue sources referred to in paragraphs (a) to (z.5) of the definition revenue source in subsection 3.9(1) of the Act are
(p) in the case of mined oil revenues referred to in paragraph (p) of that definition, revenues derived by a province by means of a levy imposed by the province for the privilege of
(i) mining and carrying out the in-situ production of bitumen that may be used to produce synthetic petroleum, and
(v) in the case of mining revenues referred to in paragraph (v) of that definition, revenues that are derived by a province from
(i) a tax imposed by the province specifically on income from the mining of minerals, and
4 (1) The provincial revenues that are derived from, or that are deemed to be derived from, the revenue sources referred to in paragraphs (a) to (e) of the definition revenue source in subsection 3.5(1) of the Act are
(e) in the case of revenues derived from natural resources referred to in paragraph (e) of that definition,
(ii) revenues derived by a province from a levy imposed by the province for the privilege of
(A) mining and carrying out the in-situ production of bitumen that may be used to produce synthetic petroleum, and
(ix) revenues attributable to mining in a province and derived by the province from
(A) a tax imposed by the province specifically on income from the mining of minerals, and
