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,
[...]
(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:
(G) the wholesale trade sector,
(H) the retail trade sector,
