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  1. Federal-Provincial Fiscal Arrangements Regulations, 2007 - SOR/2007-303 (Section 19)
    Federal-Provincial Fiscal Arrangements Regulations, 2007
    •  (1) The definition revenue base in subsection 4(1) of the Act is, for all purposes in respect of a revenue source for a territory for a fiscal year and for the purpose of calculating the national average rate of tax as defined in that subsection in respect of a revenue source for a province for a fiscal year, more particularly defined to mean

      • (a) in the case of revenues relating to personal income, referred to in paragraph 18(1)(a), the sum of

        • (i) a fraction, expressed as a percentage,

          • (A) whose numerator is the simulated average revenue yield relating to provincial or territorial personal income for the province or territory for the taxation year that ends in the fiscal year, as determined in accordance with subsection 21(2), and

        • (ii) the amount by which the percentage in clause (B) exceeds that in clause (A):

          • (A) a fraction, expressed as a percentage,

            • (I) whose numerator is the aggregate, over all individuals — not including trusts — in the province or territory, of the federal income tax as determined by the micro-simulation model for the taxation year that ends in the fiscal year, and

          • (B) a fraction, expressed as a percentage,

            • (I) whose numerator is the aggregate, over all individuals — including trusts — in the province or territory, of the federal income tax payable for the taxation year that ends in the fiscal year as determined for each individual, and

      • (b) in the case of the revenues relating to corporate income and government business enterprises, referred to in paragraph 18(1)(b), the sum of

        • (i) the product of the portion of the aggregate of corporate profits in Canada, before the payment of income taxes and without any deduction of the aggregate of corporate losses in Canada, that is attributable to any of the provinces or territories for the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts, and a fraction

          [...]

        • (ii) the product, as determined on the basis of data prepared by Statistics Canada for the purpose of the Government Finance Statistics, of

          [...]

      • (c) in the case of revenues derived from tobacco, referred to in paragraph 18(1)(c), the number of cigarettes sold to final purchasers in the province or territory in the fiscal year, as determined by dividing the revenue derived from tobacco taxes by the province or territory in the fiscal year, as set out in the certificate, by the average annual tax levy per cigarette that applies in that province or territory for that fiscal year;

      • (d) in the case of revenues derived from motive fuel taxes derived from the sale of gasoline, referred to in paragraph 18(1)(d), the sum of

        • [...]

        • (ii) the average tax rate in the calendar year that ends in the fiscal year multiplied by the number of litres of aviation fuel sold in the province or territory in that year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold, and

      • (e) in the case of revenues derived from motive fuel taxes derived from the sale of diesel fuel, referred to in paragraph 18(1)(e), the sum of

        • [...]

        • (ii) the average tax rate in the calendar year that ends in the fiscal year multiplied by the number of litres of railway fuel sold in the province or territory in that year as determined,

          [...]

      • (f) in the case of revenues derived from the sale of alcoholic beverages, referred to in paragraph 18(1)(f), the sum of

        • (i) the revenue derived by all provinces and territories from the sale of spirits in the fiscal year, as determined by the Minister on the basis of information provided by the provinces, the territories and Statistics Canada, multiplied by a fraction whose numerator is the volume of spirits sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic beverages of liquor authorities and other retail outlets, by beverage type (× 1,000), and whose denominator is the aggregate, over all provinces and territories, of those numerators,

        • (ii) the revenue derived by all provinces and territories from the sale of wine in the fiscal year, as determined by the Minister on the basis of information provided by the provinces, the territories and Statistics Canada, multiplied by a fraction whose numerator is the volume of wine sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic beverages of liquor authorities and other retail outlets, by beverage type (× 1,000), and whose denominator is the aggregate, over all provinces and territories, of those numerators, and

        • (iii) the revenue derived by all provinces and territories from the sale of beer in the fiscal year, as determined by the Minister on the basis of information provided by the provinces, the territories and Statistics Canada, multiplied by a fraction whose numerator is the volume of beer sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic beverages of liquor authorities and other retail outlets, by beverage type (× 1,000), and whose denominator is the aggregate, over all provinces and territories, of those numerators;

      • (g) in the case of revenues derived from payroll taxes, referred to in paragraph 18(1)(g), the aggregate, over all payroll tax systems, of the amount determined for each system by the formula

        A × (B/C)

        where

        A 
        is the amount determined by the formula

        (D/E) × (F/G) + H

        where

        D 
        is the estimated amount of payroll taxes that would be imposed on the employers in the province or territory under the payroll tax system for the calendar year that ends in the fiscal year as if the tax system applied to the employers in the province or territory, calculated on the basis of
        • (i) the statutory rates, thresholds and exemptions applicable under the tax system as of June 1 of the fiscal year, and

        • (ii) data on the gross payroll of employers in the province or territory — other than those referred to in subparagraphs (i) and (ii) of the description of G — for the calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its Survey of Employment, Payrolls and Hours,

        E 
        is the statutory tax rate applicable or, if there is more than one tax rate, the rate that would apply to payrolls in excess of the highest threshold, under the payroll tax system as of June 1 of the fiscal year, and
        F 
        is the total wages and salaries excluding supplementary labour income, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts, paid in the province or territory in the calendar year that ends in the fiscal year, other than the wages and salaries paid by

        [...]

        G 
        is the gross dollar value, before deductions, of the payrolls of all employers in the province or territory for the calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its Survey of Employment, Payrolls and Hours, other than the payrolls of
        • [...]

        • (ii) employers in the following industry classifications, as defined by the North American Industry Classification System:

          [...]

        H 
        is military pay and allowances, excluding supplementary labour income, paid in the province or territory in the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts,
      • (h) in the case of revenues derived from property taxes, referred to in paragraph 18(1)(h), the weighted sum of three sub-bases, determined by the formula

        (B1 × 0.611) + (B2 × 0.378) + (B3 × 0.011)

        where

        B1 
        is the market value residential sub-base, determined by the formula

        [(R × 1/R1) × 0.7] + [(P × 1/P1) × 0.3]

        where

        P 
        is the population of the province or territory for the fiscal year, as determined in accordance with section 27, and
        B2 
        is the market value commercial-industrial sub-base as determined by the formula

        [(N × 1/N1) × 0.7] + [(P × 1/P1) × 0.3]

        where

        P 
        is the population of the province or territory for the fiscal year, as determined in accordance with section 27, and
        B3 
        is the farm sub-base as determined by the formula

        F × 1/F1

        where

        F 
        is the value of farm land and buildings in a province or territory, measured in current dollars, as determined by Statistics Canada for the purpose of its publication entitled Census of Agriculture, and adjusted to exclude farm residences, for the most recent calendar year available in the publication, and
      • (i) in the case of revenues relating to consumption taxes, as described in paragraph 18(1)(i), the amount determined on the basis of data provided by Statistics Canada, for the calendar year that ends in the fiscal year by the formula

        [...]

    [...]


  2. Federal-Provincial Fiscal Arrangements Regulations, 2007 - SOR/2007-303 (Section 17)
    Federal-Provincial Fiscal Arrangements Regulations, 2007

     The following definitions apply in this Part.

    allocated corporation taxable income

    allocated corporation taxable income means, in relation to a province or territory for a fiscal year, the amount, calculated in respect of corporations — other than non-resident-owned investment corporations, as defined in subsection 133(8) of the Income Tax Act, and corporations that are prescribed federal Crown corporations for the purpose of section 27 of that Act and are agents of Her Majesty — on the basis of assessments or reassessments completed by the Canada Revenue Agency no later than December 31 of the calendar year that ends in the following fiscal year, determined by the formula

    A + (D × W)

    where

    W 
    is the amount determined by the formula

    E/F

    where

    E 
    is the aggregate, over all provinces and territories, of the amounts determined by the formula

    I × (D/J)

    where

    I 
    is the small business tax rate under each province or territory’s income tax legislation that applies, as a result of the application of the provincial or territorial small business deduction, to income in respect of which the corporation is eligible for that deduction in the calendar year that ends in the fiscal year,
    F 
    is the aggregate, over all provinces and territories, of the amounts determined by the formula

    K × (A/L)

    where

    A 
    has the same meaning as set out above, and
    average tax rate

    average tax rate means

    • [...]

    • (b) for the purpose of subparagraph 19(1)(d)(ii), the aggregate, over all provinces and territories, of the provincial or territorial tax rate applicable to aviation fuel sold in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of aviation fuel sold in that province or territory during that calendar year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold — or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information — and whose denominator is the aggregate, over all provinces and territories, of those numerators;

    • [...]

    • (e) for the purpose of subparagraph 19(1)(e)(ii), the aggregate, over all provinces and territories, of the provincial or territorial tax rate applicable to railway fuel sold in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction

      • (i) whose numerator is,

        • (A) in the case of a province or territory in which railway fuel is not taxed throughout the calendar year or for which data is not available, the number of litres of railway fuel sold in that province or territory during that calendar year, as determined by the Minister on the basis of any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada, and

        • (B) in any other case, the number of litres of railway fuel sold in that province or territory during that calendar year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold, or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information, and

    business sector industry

    business sector industry  means any of the business sector industries as defined by Statistics Canada

    [...]

    capital expenditures

    capital expenditures  means expenditures on commodities, as determined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level final demand matrix, net of any taxes on products, also as determined by Statistics Canada. (dépenses en capital fixe)

    capital expenditures for intellectual property products

    capital expenditures for intellectual property products means the gross fixed capital formation in intellectual property products as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any own-account expenditures and any taxes on products, also as determined by Statistics Canada. (dépenses en capital fixe pour les produits de propriété intellectuelle)

    capital expenditures for machinery and equipment

    capital expenditures for machinery and equipment means the gross fixed capital formation in machinery and equipment as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any taxes on products, also as determined by Statistics Canada. (dépenses en capital fixe pour machines et matériel)

    capital expenditures for non-residential structures

    capital expenditures for non-residential structures means the gross fixed capital formation in non-residential structures as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any taxes on products, also as determined by Statistics Canada. (dépenses en capital fixe pour les ouvrages non résidentiels)

    commodity

    commodity  means any of the commodities as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level final demand matrix. (produit de base)

    federal income tax payable

    federal income tax payable means, in relation to an individual – including a mutual fund trust – in a territory for a taxation year, the amount of “tax otherwise payable under this Part”, as defined in subsection 120(4) of the Income Tax Act, as determined by the Canada Revenue Agency in the following taxation year

    [...]

    household final consumption expenditures

    household final consumption expenditures means,

    • (a) in the case of expenditures relating to property insurance, accident and sickness insurance, auto insurance or life insurance, the gross premiums paid by insured individuals for that insurance, net of any taxes on products, as determined by Statistics Canada;

    • (b) in the case of expenditures relating to used vehicles, the amount paid by individuals for those vehicles, net of any taxes on products, as determined by Statistics Canada; and

    • (c) in the case of any other expenditures, household final consumption expenditures as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, net of any taxes on products, as determined by Statistics Canada. (dépenses de consommation finale des ménages)

    housing expenditure category

    housing expenditure category  means any of the following expenditure categories used by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts:

    • (a) expenditures, as determined by Statistics Canada, for residential housing, including the land, for

      [...]

    housing expenditures

    housing expenditures means expenditures, net of any taxes on products as determined by Statistics Canada, on

    • (a) residential housing, including the land, as determined by Statistics Canada for

      [...]

    • (b) residential renovations as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts; and

    • (c) residential housing transfers as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. (dépenses de logement)

    intermediate input

    intermediate input  means any of the intermediate inputs as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix. (intrant intermédiaire)

    intermediate input expenditures

    intermediate input expenditures  means expenditures on intermediate inputs, as determined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix, net of any taxes on products, also as determined by Statistics Canada. (dépenses en intrants intermédiaires)

    number of litres of diesel fuel sold for use by farm trucks

    number of litres of diesel fuel sold for use by farm trucks means, in respect of a province or territory, 100 times the number of cubic metres of diesel fuel used in the agriculture industry in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. (nombre de litres de carburant diesel vendus pour consommation par des camions de ferme)

    number of litres of gasoline sold for use by farm trucks

    number of litres of gasoline sold for use by farm trucks means, in respect of a province or territory, 550 times the number of cubic metres of gasoline used in the agriculture industry in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. (nombre de litres d’essence vendus pour consommation par des camions de ferme)

    post-secondary educational services

    post-secondary educational services  means universities, colleges and C.E.G.E.P.s as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ detailed level intermediate input matrix. (services d’enseignement postsecondaire)

    post-secondary education or non-profit industry

    post-secondary education or non-profit industry  means either of the following industries as defined by Statistics Canada:

    [...]

    [...]


  3. Federal-Provincial Fiscal Arrangements Regulations, 2007 - SOR/2007-303 (Section 5)
    Federal-Provincial Fiscal Arrangements Regulations, 2007

     In respect of a revenue source for a province for a fiscal year, the definition revenue base in subsection 3.5(1) of the Act is more particularly defined to mean

    • (a) in the case of revenues relating to personal income, described in paragraph 4(1)(a), the aggregate of

      • (i) a fraction, expressed as a percentage for the province,

        • (A) whose numerator is the simulated average revenue yield relating to personal income for the province for the taxation year that ends in the fiscal year, as determined in accordance with subsection 10(2), and

      • (ii) the difference obtained by subtracting

        • (A) a fraction, expressed as a percentage for the province,

          • (I) whose numerator is the aggregate, over all individuals — not including trusts — in the province, of the federal income tax as determined by the micro-simulation model for the taxation year that ends in the fiscal year, and

        [...]

        • (B) a fraction, expressed as a percentage for the province,

          • (I) whose numerator is the aggregate, over all individuals in the province – including trusts – of the federal income tax payable for the taxation year that ends in the fiscal year as determined for each individual, and

    • (b) in the case of the revenues relating to business income, described in paragraph 4(1)(b), the aggregate of

      • (i) the product of the portion of the aggregate of corporate profits in Canada, before the payment of income taxes and without any deduction of the aggregate of corporate losses in Canada, that is attributable to any of the 10 provinces for the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts and a fraction

        [...]

      • (ii) the product, as determined on the basis of data prepared by Statistics Canada for the purpose of the Government Finance Statistics, of

        [...]

      • (iii) the difference, as determined on the basis of data prepared by Statistics Canada for the purpose of the Government Finance Statistics, that is obtained by subtracting all remittances to the provincial government of the profits of an electricity enterprise for the fiscal year from the product of

        [...]

    • (c) in the case of revenues relating to consumption, as described in paragraph 4(1)(c), the amount determined on the basis of data provided by Statistics Canada for the calendar year that ends in the fiscal year by the formula

      [...]

    • (d) in the case of revenues derived from property taxes, described in paragraph 4(1)(d), the weighted sum of three sub-bases, determined by the formula

      (B1 × 0.611) + (B2 × 0.378) + (B3 × 0.011)

      where

      B1 
      is the market value residential sub-base as determined by the formula

      [(V × 1/V1) × 0.7] + [(P × 1/P1) × 0.3]

      where

      P 
      is the population of the province for the fiscal year, as determined in accordance with section 11, and
      B2 
      is the market value commercial-industrial sub-base as determined by the formula

      (VC ÷ VC1 × 0.7) + (P ÷ P1 × 0.3)

      where

      P 
      is the population of the province for the fiscal year, as determined in accordance with section 11, and
      B3 
      is the market value farm sub-base as determined by the formula

      (VF ÷ VF1 × 0.7) + (P ÷ P1 × 0.3)

      where

      VF 
      is the market value of the land and service buildings components of farm real estate in the province for the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 32-10-0056-01, Balance sheet of the agricultural sector as at December 31st,
      P 
      is the population of the province for the fiscal year, as determined in accordance with section 11, and

    [...]


  4. Federal-Provincial Fiscal Arrangements Regulations, 2007 - SOR/2007-303 (Section 1)
    Federal-Provincial Fiscal Arrangements Regulations, 2007
    •  (1) The following definitions apply in these Regulations.

      adjusted number of litres of diesel fuel taxed at road-use rate

      adjusted number of litres of diesel fuel taxed at road-use rate means, in respect of a province or territory, the amount that is the difference between

      • (a) the number of litres of diesel fuel that are,

        • (i) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined by the Minister on the basis of data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada or, if that data is not available, on the basis of any other relevant information, or

        • (ii) in any other case, taxed at road-use rate and sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 23-10-0066-01, Sales of fuel used for road motor vehicles, annual (× 1,000), or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information; and

      • (b) the number that is,

        • (i) in the case of Ontario, the number of litres of diesel fuel sold for use by farm trucks in Ontario, as determined by the Minister on the basis of any relevant information, or

        • (ii) in the case of any other province or a territory, the product of

          • (A) the number of litres of diesel fuel that are,

            • (I) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined by the Minister on the basis of any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada, or

            • (II) in any other case, taxed at road-use rate in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its survey Gasoline and Other Petroleum Fuels Sold, or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information, and

      adjusted number of litres of gasoline taxed at road-use rate

      adjusted number of litres of gasoline taxed at road-use rate  means, in respect of a province or territory, the number of litres of gasoline taxed at road-use rate that are sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 23-10-0066-01, Sales of fuel used for road motor vehicles, annual (× 1,000), or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any relevant information, including the revenues of those sales divided by that tax rate minus, in the case of a province or territory where gasoline that is sold for use by farm trucks is taxed at road-use rate, the number of litres of gasoline that are sold for use by farm trucks in the province or territory. (nombre rajusté de litres d’essence taxés au taux d’utilisation routière)

      assessed market value of commercial-industrial property

      assessed market value of commercial-industrial property  means, in relation to a province or territory for a calendar year, the estimated market value, as of July 1 of the preceding calendar year, of non-residential property other than farm property in the province or territory on January 1 of the calendar year, as determined by the Minister on the basis of data compiled by Statistics Canada from the Census of Agriculture and from information regarding property assessments for tax purposes for the calendar year obtained from municipal assessment agencies and adjusted to ensure inter-jurisdictional comparability. (valeur marchande estimée des propriétés foncières commerciales-industrielles)

      assessed market value of residential property

      assessed market value of residential property means, in relation to a province or territory for a calendar year, the estimated market value, as of July 1 of the preceding calendar year, of residential property in the province or territory on January 1 of the calendar year, as determined by the Minister on the basis of data compiled by Statistics Canada from information regarding residential property assessments for tax purposes for the calendar year obtained from municipal assessment agencies and adjusted to ensure inter-jurisdictional comparability. (valeur marchande estimée des propriétés foncières résidentielles)

      business sector

      business sector means that sector as defined by Statistics Canada for the purpose of its System of Macroeconomic Accounts. (secteur des entreprises)

      federal general government sector

      federal general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (secteur de l’administration publique générale fédérale)

      federal income tax as determined by the micro-simulation model

      federal income tax as determined by the micro-simulation model means, in relation to an individual — not including a trust — in a province or territory for a taxation year, the amount of tax otherwise payable under this Part in respect of that year, as defined in subsection 120(4) of the Income Tax Act, as determined by means of the micro-simulation model. (impôt fédéral sur le revenu déterminé par le modèle de microsimulation)

      health and social service institutions sub-sector

      health and social service institutions sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des institutions de services de santé et de services sociaux)

      household final consumption expenditure category

      household final consumption expenditure category means any of the household consumption expenditure series categories as defined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. (catégorie de dépenses de consommation finale des ménages)

      local general government sector

      local general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (secteur des administrations publiques générales locales)

      local government sub-sector

      local government sub-sector means that component of the local general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des administrations publiques locales)

      provincial and territorial general government sector

      provincial and territorial general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (secteur des administrations publiques générales provinciales et territoriales)

      provincial and territorial government sub-sector

      provincial and territorial government sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des administrations publiques provinciales et territoriales)

      school boards sub-sector

      school boards sub-sector means that component of the local general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des commissions scolaires)

      taxation year

      taxation year means a taxation year as defined in the Income Tax Act. (année d’imposition)

      universities and colleges sub-sector

      universities and colleges sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des universités et des collèges)

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

    • [...]

    • (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.

    [...]


  5. Federal-Provincial Fiscal Arrangements Regulations, 2007 - SOR/2007-303 (Section 30)
    Federal-Provincial Fiscal Arrangements Regulations, 2007
    • [...]

    • (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:

      • (a) if, when determining a revenue base referred to in paragraph 19(1)(a) for a fiscal year, information from T1 tax returns that are assessed or reassessed by the Canada Revenue Agency during the last three months of the calendar year that ends in the following fiscal year is not available for the purpose of calculating the simulated average revenue yield relating to personal income for the province or territory for the taxation year that ends in the fiscal year, the Minister may use in place of that yield the product of

        • [...]

        • (ii) the average, over the taxation years that end in the three fiscal years immediately preceding the fiscal year, of a fraction

          • (A) whose numerator is the total federal income tax as determined by the micro-simulation model that is assessed or reassessed for the taxation year for individuals, not including trusts, in the province or territory during the calendar year following that taxation year, and

          • (B) whose denominator is the total federal income tax as determined by the micro-simulation model that is assessed or reassessed for the taxation year for individuals, not including trusts, in the province or territory during the first nine months of the calendar year following that taxation year;

      • (b) if, when determining a revenue base referred to in paragraph 19(1)(b) for a fiscal year, information from corporation tax returns that are assessed or reassessed by the Canada Revenue Agency during the last two or three months of the calendar year that ends in the following fiscal year is not available for the purpose of calculating the allocated corporation taxable income attributable to a province or territory for the fiscal year, the Minister may use in place of

        • (i) the corporations’ taxable income earned in the province or territory for their taxation years ending in the calendar year that ends in the fiscal year in respect of which they are eligible for a deduction under subsection 125(1) of the Income Tax Act, the income in respect of which they are eligible for a deduction as assessed or reassessed by the Canada Revenue Agency during the first nine months of the calendar year that ends in the following fiscal year,

      • (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

        • (i) an estimate of the revenue base derived by substituting, in the calculation of the base, information for the most recent fiscal year or calendar year, as the case may be, for which the required information is set out in the certificate or is available from the identified information source, and

      • (d) if, when determining a revenue base referred to in paragraph 19(1)(g) for a fiscal year, information on the wages and salaries described in subparagraph (ii) of the description of F in that paragraph for the calendar year that ends in the fiscal year is missing from the certificate, the Minister may use in place of that information the product of the amount determined for that subparagraph for the most recent calendar year for which the information is provided in the certificate and a fraction

        • (i) whose numerator is the provincial or territorial government’s current expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the calendar year for which the wages and salaries information is missing from the certificate, and

        • (ii) whose denominator is the provincial or territorial government’s current expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the most recent calendar year for which the wages and salaries information is provided in the certificate;

      • (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;

      • (e.1) 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 G for a province or territory for a calendar year is missing from the certificate, the Minister may use in place of G

        • (i) for the earliest of the calendar years for which the information necessary to calculate G is missing from the certificate, the product of G as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate multiplied by one plus the average of the annual rates of growth of the provincial or territorial government’s current expenditures and non-profit institutions serving households’ final consumption expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, for the calendar year for which the information required to calculate G is missing from the certificate, and

        • (ii) for any other calendar year for which the information required to calculate G is missing from the certificate, the result obtained under subparagraph (i) multiplied by one plus the sum of the annual averages of the annual rates of growth of the provincial or territorial government’s current expenditures and non-profit institutions serving households’ final consumption expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, as determined for all calendar years for which the information required to calculate G is missing from the certificate;

      • (e.2) 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 H for a province or territory for a calendar year is missing from the certificate, the Minister may use in place of H the product of H as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate and a fraction

        • (i) whose numerator is the current dollar provincial or territorial gross domestic product at market prices for that province or territory, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, for the calendar year for which the information required to calculate H is missing from the certificate, and

        • (ii) whose denominator is the current dollar provincial gross domestic product at market prices for that province or territory, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, for the most recent calendar year for which the information required to calculate H is provided in the certificate;

      • [...]

      • (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.

    [...]



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