Federal-Provincial Fiscal Arrangements Regulations, 2007

13 The Minister shall calculate a fiscal equalization payment that may be paid to a province under sections 3.2 to 3.4 of the Act on the basis of

• (a) in the case of a payment for the fiscal year that begins on April 1, 2009, the information referred to in subsection 12(3) for the fiscal years beginning on April 1, 2005, April 1, 2006, and April 1, 2007 or the calendar years beginning on January 1, 2005, January 1, 2006, and January 1, 2007, as the case may be; and

• (b) in the case of a payment for any other fiscal year, the information set out in the certificate submitted in the preceding fiscal year.