Federal-Provincial Fiscal Arrangements Regulations, 1999

11 An application referred to in subsection 6(7) of the Act shall be signed by the province’s Minister of Finance or Treasurer and include the following information:

• (a) a statement that indicates the province’s total revenues for the fiscal year and for the immediately preceding fiscal year from personal income taxes as defined in paragraph 5(1)(a) and the portion of those revenues for each of those fiscal years that is received under a tax collection agreement with the Government of Canada;

• (b) a statement that indicates the total amount of the provincial personal income taxes assessed or reassessed for each of the taxation years ending in the fiscal year and in the immediately preceding fiscal year, and the total amount of tax credits and rebates claimed by taxpayers in the province against provincial personal income taxes for each of those taxation years that have been deducted from those assessed or reassessed provincial personal income taxes;

• (c) a statement that indicates the total revenues of the province for the fiscal year and for the immediately preceding fiscal year from that portion of the revenue source referred to in paragraph (b) of the definition revenue source in subsection 4(2) of the Act that consist of revenues from corporation income taxes and revenues derived from government business enterprises as described in paragraph 5(1)(b) of these Regulations and the portion of those revenues for each such fiscal year that is received under a tax collection agreement with the Government of Canada;

• (d) a statement that indicates the total amount of the provincial corporation income taxes assessed or reassessed for each of the taxation years ending in the fiscal year and in the immediately preceding fiscal year, and the total amount of tax credits and rebates claimed by taxpayers in the province against provincial corporation income taxes for each of those taxation years that have been deducted from those assessed or reassessed provincial corporation income taxes;

• (e) a statement of the total revenues of the province for the fiscal year and for the immediately preceding fiscal year from each of the revenue sources described in paragraphs 5(1)(c) to (y), (z.1) to (z.3) and (z.5);

• (f) a statement that provides a further breakdown of the revenues from any of the revenue sources referred to in paragraphs (a) to (e) into component taxes, fees, levies, premiums or royalties if there was a change in the rates or structures at which those component taxes, fees, levies, premiums or royalties were levied during the fiscal year or during that part of the immediately preceding fiscal year after its first day;

• (g) a statement that describes any change in the rates or structures at which a provincial tax, fee, levy, premium or royalty was levied during the fiscal year or during that part of the immediately preceding fiscal year after its first day and that indicates the effective date of the change;

• (h) a statement that estimates the change in revenues in the fiscal year from the immediately preceding fiscal year from each of the changes described in the statement referred to in paragraph (g);

• (i) a statement that describes any change in the accounting practices in the public accounts of the province from those of the immediately preceding fiscal year; and

• (j) any other information that relates to the revenue-raising system of the province that the Minister requests.