Federal-Provincial Fiscal Arrangements Regulations, 2007

18 The territorial revenues that constitute, or that are deemed to constitute, the revenues referred to in paragraphs (a) to (g) of the definition revenue source in subsection 4(1) of the Act are the following:

• (a) revenues derived from personal income, referred to in paragraph (a) of that definition, which are

  • (i) taxes, including a flat rate levy on income but not including a universal pension plan levy, imposed by a territory on the income of individuals who are resident in the territory on the last day of the taxation year, and

  • (ii) taxes imposed by a territory on the income of individuals who are not residents of the territory on the last day of the taxation year and who have business or employment income earned in the territory during the taxation year;

• (b) revenues derived from corporate income and government business enterprises, referred to in paragraph (b) of that definition, which are

  • (i) taxes imposed by a territory on the income of corporations earned in the territory during the taxation year, and

  • (ii) remittances to a territorial government of profits of business enterprises of the territory, other than remittances by

    • (A) a liquor board, commission or authority of the territory, and

    • (B) an enterprise, board, commission or authority that is engaged in the administration of a territorial lottery;

• (c) revenues derived from tobacco, referred to in paragraph (c) of that definition, which are revenues derived by a territory by means of a specific tax imposed by the territory on final purchasers of tobacco and tobacco products;

• (d) revenues derived from motive fuel taxes derived from the sale of gasoline, referred to in paragraph (d) of that definition, which are revenues derived by a territory from taxes imposed by the territory on final purchasers of gasoline used in an internal combustion engine, including aviation fuel, other than taxes on the sale of liquified petroleum gas;

• (e) revenues derived from motive fuel taxes from the sale of diesel fuel, referred to in paragraph (e) of that definition, which are revenues derived by a territory from taxes imposed by the territory on final purchasers of diesel fuel used in an internal combustion engine, including railway fuel, other than taxes on the sale of liquified petroleum gas;

• (f) revenues derived from the sale of alcoholic beverages, referred to in paragraph (f) of that definition, which are revenues derived by a territory from

  • (i) remittances to the territorial government, by a liquor board, commission or authority of the territory, of profits arising from sales of alcoholic beverages,

  • (ii) a specific sales tax imposed by the territory on the sale of alcoholic beverages by a liquor board, commission or authority of the territory, and

  • (iii) fees for licences and permits for the privilege of distilling, brewing, making, purchasing or dispensing alcoholic beverages; and

• (g) revenues derived from payroll taxes, referred to in paragraph (g) of that definition, which are taxes imposed by a territory on the payroll of employers.