Federal-Provincial Fiscal Arrangements Regulations, 2007
17 The following definitions apply in this Part.
- adjusted number of litres of diesel fuel taxed at road-use rate in the territory
adjusted number of litres of diesel fuel taxed at road-use rate in the territory means an amount that is the difference between
(a) the number of litres of diesel fuel,
(i) in the case of a territory in which tax at road-use rate is not paid throughout the calendar year, sold in the territory for use on roads, as determined by the Minister based on data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply-Demand in Canada or, if that data is not available, on any other relevant information, and
(ii) in any other case, taxed at road-use rate sold in the territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of CANSIM tables 405-0002 and 405–0003, or if Statistics Canada does not make the determination, as determined by the Minister based on any other relevant information, and
(b) the number that is
(i) in the case of Ontario, the number of litres of diesel fuel sold for use by farm trucks in Ontario, as determined by the Minister based on any relevant information, and
(ii) in the case of any other province or a territory, the product of
(A) the number of litres of diesel fuel
(I) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined by the Minister based on any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply-Demand in Canada, and
(II) in any other case, taxed at road-use rate 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 Road Motor Vehicles, Fuel Sales or, if Statistics Canada does not make the determination, as determined by the Minister, based on any other relevant information, and
(B) in the case of
(I) Nunavut, 0.91,
(II) the Northwest Territories, 0.8,
(III) Yukon, 0.31,
(IV) Prince Edward Island, 0.3,
(V) Quebec and Newfoundland and Labrador, 0.25,
(VI) Nova Scotia and New Brunswick, 0.15, and
(VII) Manitoba, Saskatchewan, Alberta and British Columbia, zero. (nombre rajusté de litres de carburant diesel taxés au taux d’utilisation routière dans le territoire)
- adjusted number of litres of gasoline taxed at road-use rate in the territory
adjusted number of litres of gasoline taxed at road-use rate in the territory means the number of litres of gasoline taxed at road-use rate sold in the territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of CANSIM tables 405-0002 and 405-0003 or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any relevant information, including the revenues of those sales divided by that tax rate, minus, in the case of a territory where gasoline sold for use by farm trucks is taxed at road-use rate, the number of litres of gasoline sold for use by farm trucks in the territory. (nombre rajusté de litres d’essence taxés au taux d’utilisation routière dans le territoire)
- allocated corporation taxable income attributable to the territory for the fiscal year
allocated corporation taxable income attributable to the territory for the fiscal year means – in relation to a territory for a fiscal year and to a taxation year of a corporation other than a non-resident-owned investment corporation, as defined in subsection 133(8) of the Income Tax Act or a corporation that is a prescribed federal Crown corporation for the purpose of section 27 of that Act and is an agent of Her Majesty – the aggregate, computed on or before the last day of the 12th month of the calendar year following the calendar year in which the taxation year ends, of
(a) the product of
(i) the aggregate, over corporations that are eligible for a deduction under subsection 125(1) of the Income Tax Act, of the sum, for each of those corporations, of the corporation’s taxable income that is attributable to the territory under Part IV of the Income Tax Regulations for its taxation years that end in the calendar year that ends in the fiscal year and its taxable income from earlier taxation years that has not been included in its taxable income for those earlier years, and
(ii) a fraction
(A) whose numerator, being the weighted average, over the 10 provinces and the three territories, of the small business tax rate in the territory, is the aggregate, over the 10 provinces and the three territories, of the product of the effective rate of tax payable under the territory’s income tax legislation by corporations that are eligible for a deduction under subsection 125(1) of the Income Tax Act in the calendar year and a fraction whose numerator is the sum of the taxable income of those corporations that is attributable to the territory under Part IV of the Income Tax Regulations for the taxation years of those corporations that end in the calendar year that ends in the fiscal year and the amount of that taxable income for earlier taxation years that has not been included in their taxable income for those earlier years and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories, and
(B) whose denominator, being the weighted average, over the 10 provinces and the three territories, of the general corporate tax rate in the territory, is the aggregate, over the 10 provinces and the three territories, of the product of the general territorial corporate income tax rate in the territory in the calendar year and a fraction whose numerator is the aggregate calculated under subparagraph (b)(i) and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories, and
(b) the difference between
(i) the sum of
(A) the aggregate, over corporations that are not eligible for a deduction under subsection 125 (1) of the Income Tax Act, of the sum, for each of those corporations, of the corporation’s taxable income that is attributable to the territory under Part IV of the Income Tax Regulations for its taxation years that end in the calendar year that ends in the fiscal year and the amount of that taxable income for its earlier taxation years that has not been included in its taxable income for those earlier years, and
(B) the aggregate, over the corporations referred to in paragraph (a), of their taxable income that the Minister determines, based on information provided by the Minister of National Revenue, was not attributable to the territory for the taxation years referred to in that paragraph because of a deduction, other than a deduction in relation to mineral resources allowed under paragraph 20(1)(v.1) of the Income Tax Act, prior to the time that the deduction ceased to have effect, and
(ii) the sum of
(A) the aggregate, over the corporations referred to in paragraph (a), of their taxable income that the Minister determines, based on information provided by the Minister of National Revenue, was attributable to the territory for the taxation years referred to in that paragraph because of the application of clause 12(1)(o)(v)(A) or (E) and clause 18(1)(m)(v)(A) or (E) and subsections 69(6) and (7) of the Income Tax Act, prior to the time that those provisions ceased to have effect, and
(B) the aggregate, over investment corporations and mutual fund corporations, of the sum, for each of those corporations, of its taxable income that is attributable to the territory for its taxation years that end in the calendar year that ends in the fiscal year and its taxable income in any of its earlier taxation years to the extent that the previous taxable income has not been taken into account under this subparagraph, which aggregate, as determined by the Minister of National Revenue, is equal to the aggregate, over those corporations, of the product, for each of those corporations, of
(I) a fraction whose numerator is the total capital gains refund payable under the Income Tax Act to that corporation in that taxation year and any of those earlier taxation years, to the extent that the refund had not been taken into account in the calculation done under this clause for a previous fiscal year, and whose denominator is the percentage referred to in paragraph (a) of the description of A in the definition refundable capital gains tax on hand in subsection 131(6) of the Income Tax Act that applies to the taxation year for which the capital gains refund is payable, and
(II) a fraction whose numerator is that corporation’s taxable income earned in the territory during the taxation year for which the capital gains refund is payable and whose denominator is that corporation’s taxable income for that taxation year. (revenu imposable réparti des personnes morales attribuable au territoire pour l’exercice)
- average tax rate
average tax rate means
(a) for the purpose of subparagraph 19(1)(d)(i), the aggregate, over the 10 provinces and the three territories, of the product of the provincial or territorial rate of gasoline tax applicable to road-use gasoline sold in the territory during the calendar year that ends in the fiscal year and a fraction whose numerator is the adjusted number of litres of gasoline taxed at road-use rate in that territory during the calendar year that ends in the fiscal year and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories;
(b) for the purpose of subparagraph 19(1)(d)(ii), the aggregate, over the 10 provinces and the three territories, of the product of the tax rate applicable to aviation fuel sold in the territory during the calendar year that ends in the fiscal year and a fraction whose numerator is the number of litres of aviation fuel sold in that territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada from data from its survey Road Motor Vehicle Survey – Fuel or, if Statistics Canada does not make the determination, as determined by the Minister based on any other relevant information and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories;
(c) for the purpose of subparagraph 19(1)(d)(iii), the aggregate, over the 10 provinces and the three territories, of the product of the tax rate applicable to gasoline sold for use by farm trucks in the territory during the calendar year that ends in the fiscal year and a fraction whose numerator is the number of litres of gasoline sold for use by farm trucks in that territory and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories;
(d) for the purpose of subparagraph 19(1)(e)(i), the aggregate, over the 10 provinces and the three territories, of the product of the territorial rate of diesel tax applicable to road-use diesel fuel sold in the territory during the calendar year that ends in the fiscal year and a fraction whose numerator is the adjusted number of litres of diesel fuel taxed at road-use rate in that territory during the calendar year that ends in the fiscal year, and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories;
(e) for the purpose of subparagraph 19(1)(e)(ii), the aggregate, over the 10 provinces and the three territories, of the product of the tax rate applicable to railway fuel sold in the territory during the calendar year that ends in the fiscal year and a fraction
(i) whose numerator is
(A) in the case of a 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 the territory during the calendar year that ends in the fiscal year, as determined by the Minister based on any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply-Demand in Canada, and
(B) in any other case, the number of litres of railway fuel sold in the territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada from data from its survey Road Motor Vehicle Survey — Fuel or by the Minister based on any other relevant information, and
(ii) whose denominator is the sum of those numerators for each of the 10 provinces and the three territories; and
(f) for the purpose of subparagraph 19(1)(e)(iii), the aggregate, over the 10 provinces and the three territories, of the product of the tax rate that applies to diesel fuel sold for use by farm trucks in the territory and a fraction whose numerator is the number of litres of diesel fuel used by farm trucks in the territory and whose denominator is the sum of those numerators for each of the 10 provinces and the three territories. ( taux moyen de taxe)
- certificate
certificate means the certificate referred to in section 28. (certificat)
- 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
(a) including additional amounts assessed for previous taxation years that were not included in the earlier amounts assessed for those years;
(b) including additional amounts assessed for subsequent taxation years that will not be included in the amounts assessed for those years; and
(c) excluding any amount related to refunds of federal capital gain taxes on a mutual fund trust assessed on or after December 31, 2002 for the fiscal year beginning on April 1, 2001; and
(d) in the case of Yukon, excluding any remittance received in respect of that year by any specified Yukon aboriginal government under a personal income tax room sharing agreement between that government and the Government of Canada. (impôt fédéral sur le revenu à payer)
- number of litres of diesel fuel sold for use by farm trucks in the territory
number of litres of diesel fuel sold for use by farm trucks in the territory means 200 times the number of cubic metres of diesel fuel used in the agriculture industry in the 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-Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister, based on any other relevant information. (nombre de litres de carburant diesel vendus pour consommation par des camions de ferme dans le territoire)
- number of litres of gasoline sold for use by farm trucks in the territory
number of litres of gasoline sold for use by farm trucks in the territory means 300 times the number of cubic metres of motor gasoline used in the agriculture industry in the 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-Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister, based on any other relevant information. (nombre de litres d’essence vendus pour consommation par des camions de ferme dans le territoire)
- simulated federal income tax
simulated federal income tax means, in relation to an individual 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 micro-simulation model which, for greater certainty, excludes assessments
(a) that, for earlier taxation years, were filed late and that, for later taxation years, were filed early; and
(b) for trusts. (impôt fédéral sur le revenue simulé)
- specified Yukon aboriginal government
specified Yukon aboriginal government means
(a) the Champagne and Aishihik First Nations;
(b) the Little Salmon/Carmacks First Nation;
(c) the First Nation of Nacho Nyak Dun;
(d) the Selkirk First Nation;
(e) the Ta’an Kwach’an Council;
(f) the Teslin Tlingit Council;
(g) the Tr’ondëk Hwëch’in;
(h) the Vuntut Gwitchin First Nation;
(i) the Kluane First Nation;
(j) the Kwanlin Dun First Nation; and
(k) the Carcross/Tagish First Nation. (gouvernement autochtone spécifique du Yukon)
- SOR/2009-327, s. 5
- Date modified: