Advanced Search

• 30 (1) When determining the revenue to be equalized from a revenue source for a fiscal year for the purpose of making a calculation referred to in section 29, the Minister may, if information that is necessary for that determination is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, estimate the revenue to be equalized on the basis of any information that is available to the Minister at the time of the calculation.

• (2) When determining a revenue base for the purpose of making a calculation referred to in section 29, the Minister may, if information that is necessary for that determination is unavailable or incorrect, estimate the base using the following substitutions:

  • [...]

  • (c) if information that is necessary for determining a revenue base referred to in paragraph 19(1)(d) or (f) for a fiscal year is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, the Minister may replace the revenue base with the product of

    [...]

  • [...]

  • (e) if, when determining a revenue base referred to in paragraph 19(1)(i) for a fiscal year, the expenditure and tax information required to calculate C, D and I for a province or territory for a calendar year is missing from the certificate, the Minister may use in place of C, D and I, respectively,

    • (i) the product of C as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate and a fraction

      • (A) whose numerator is the C as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate C is missing from the certificate, and

      • (B) whose denominator is the C as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate C is provided in the certificate;

    • (ii) the product of D as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate and a fraction

      • (A) whose numerator is the D as calculated under these Regulations as they read on December 31, 2017, for the calendar year for which the information required to calculate D is missing from the certificate, and

      • (B) whose denominator is the D as calculated under these Regulations as they read on December 31, 2017, for the most recent calendar year for which the information required to calculate D is provided in the certificate,

    • (iii) the product of I as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate and a fraction

      • (A) whose numerator is the I as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate I is missing from the certificate, and

      • (B) whose denominator is the I as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate I is provided in the certificate, and;

  • [...]

  • (g) if, in circumstances other than those described in paragraphs (a) to (f), information that is necessary for determining a revenue base for a fiscal year is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, the Minister may estimate the revenue base by substituting in the relevant calculations the information for the most recent fiscal, calendar, or taxation year, as the case may be, that is available in a certificate or from the identified source.

[...]

• 14.1 (1) When determining the revenue to be equalized from a revenue source for a fiscal year for the purpose of making a calculation or estimate referred to in section 13 or 14, the Minister may, if information that is necessary for that determination is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, estimate the revenue to be equalized on the basis of any information that is available to the Minister at the time of the calculation.

• (2) When determining a revenue base for the purpose of making a calculation or estimate referred to in section 13 or 14, the Minister may, if information that is necessary for that determination is unavailable or incorrect, estimate the base using the following substitutions:

  • [...]

  • (c.1) if, when determining a revenue base referred to in paragraph 5(c) for a fiscal year, the expenditure and tax information required to calculate C, D and I for a province for a calendar year is missing from the certificate, the Minister may use in place of C, D, and I, respectively,

    • (i) the product of C as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction

      • (A) whose numerator is the C as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate C is missing from the certificate, and

      • (B) whose denominator is the C as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate C is provided in the certificate,

    • (ii) the product of D as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction

      • (A) whose numerator is the D as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate D is missing from the certificate, and

      • (B) whose denominator is the D as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate D is provided in the certificate, and

    • (iii) the product of I as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction

      • (A) whose numerator is the I as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate I is missing from the certificate, and

      • (B) whose denominator is the I as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate I is provided in the certificate;

  • [...]

  • (f) if information that is necessary for determining a revenue base referred to in paragraph 8(1)(f), (h), (j), (k), (z.1), (z.2) or (z.3) for a fiscal year is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, the Minister may replace the revenue base with the product of

    [...]

  • [...]

  • (h) if, in circumstances other than those described in paragraphs (a) to (g), information that is necessary for determining a revenue base for a fiscal year is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, the Minister may estimate the revenue base by substituting in the relevant calculations the information for the most recent fiscal, calendar or taxation year, as the case may be, that is available in a certificate or from the identified source.

[...]

45 These Regulations come into force on the day on which they are registered.

• 1 (1) The following definitions apply in these Regulations.

• (2) In these Regulations, the words gas, hydrocarbon and oil have the same meaning as in subsection 2(1) of the Energy Administration Act.

• (3) In these Regulations, a reference by a specific title or identification number to a publication or other document prepared by Statistics Canada includes a reference to any other publication or document that is prepared by Statistics Canada in lieu of, or in substitution for it.

• (4) In these Regulations, a reference to a business enterprise of a province or territory means a government business enterprise, as that term is used by Statistics Canada for the purpose of its System of Macroeconomic Accounts.

[...]

• 13 (1) When calculating a fiscal equalization payment for a fiscal year under sections 3.2 and 3.4 of the Act, the Minister shall use

  • [...]

  • (b) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year preceding that for which the calculation is performed.

• (2) When calculating a fiscal equalization amount for a fiscal year under section 3.72 of the Act, the Minister shall use

  • [...]

  • (b) for the purpose of determining the revenue to be equalized for each revenue source and the revenue base in respect of each revenue source for the fiscal year preceding that for which the calculation is performed,

    • [...]

    • (ii) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year for which the calculation is performed; and

  • (c) for the purpose of determining the revenue to be equalized for each revenue source and the revenue base in respect of each revenue source for the fiscal years that are two and three years prior to the fiscal year for which the calculation is performed,

    • [...]

    • (ii) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year preceding that for which the calculation is performed.

[...]