Federal-Provincial Fiscal Arrangements Regulations, 2007

34 (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 subsection 7(1) 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 paragraph 6(5)(a) of the Act on the basis of 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 7(1)(b) 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 paragraph 6(5)(c) of the Act on the basis of 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 on the basis of information that the province provides to the Minister in its application, as adjusted by the Minister, if necessary, and information that is contained in the certificate referred to in section 12.

(2) In computing the revenue derived by a province from a revenue source for a fiscal year, other than from the revenue sources referred to in paragraphs 7(1)(a) and (b), the Minister may deduct from that revenue source the amounts referred to in paragraphs 9(5)(a) and (b), without taking into account the reference to subsection 3.5(1) of the Act in paragraph 9(5)(b).

(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 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.