Federal-Provincial Fiscal Arrangements Regulations, 1999

13 (1) For the purpose of this Part, the total revenue derived by a province for a fiscal year from the revenue sources set out in the definition revenue source in subsection 4(2) of the Act is

• (a) in the case of personal income taxes for a province that has entered into a tax collection agreement with the Government of Canada under Part III of the Act, the amount determined under subsection 6(3) of the Act, based on the information that is available to the Minister for the administration of that tax collection agreement;

• (b) in the case of the part of the revenue source set out in paragraph (b) of that definition that is related to corporation income taxes for a province that has entered into a tax collection agreement with the Government of Canada under Part III of the Act, the amount determined under subsection 6(5) of the Act, based on the information that is available to the Minister for the administration of that tax collection agreement; and

• (c) in the case of any other revenue source, or any other part of a revenue source, the amount that the Minister determines, based on the information that the province provides to the Minister in its application as the Minister adjusts, if necessary, and that is contained in the certificate submitted under subsection 9(2).

(2) In computing the revenue derived by a province from a revenue source for a fiscal year, other than from the revenue sources set out in paragraphs (a) and (b) of the definition revenue source in subsection 4(2) of the Act, the Minister may deduct from that revenue source the amounts referred to in paragraphs 5(8)(a) and (b) of the Regulations.

(3) For the purpose of this Part, in computing the revenue derived by a province from a revenue source, the Minister may make any adjustment that the Minister believes is necessary to take into account

• (a) any change between the accounting practices used in the public accounts of the province in a fiscal year for which an application for a fiscal stabilization payment has been received and those used in the province in the immediately preceding fiscal year; or

• (b) any change between the methodology of Statistics Canada used for reporting revenue derived by a province from a revenue source in a fiscal year for which an application for a fiscal stabilization payment has been received and that used in the immediately preceding fiscal year.