- 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
- 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:
[...]