Federal-Provincial Fiscal Arrangements Regulations, 2007
6 The following definitions apply in this Division.
- adjusted number of litres of diesel fuel taxed at road-use rate in the province
adjusted number of litres of diesel fuel taxed at road-use rate in the province means an amount that is the difference between
(a) the number of litres of diesel fuel,
(i) in the case of a province in which tax at road-use rate is not paid throughout the calendar year, sold in the province 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 province 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, the product of
(A) the number of litres of diesel fuel
(I) in the case of a province in which tax at road-use rate is not paid throughout the calendar year, sold in the province 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 during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of 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
(B) in the case of
(I) Prince Edward Island, 0.3,
(II) Quebec and Newfoundland and Labrador, 0.25,
(III) Nova Scotia and New Brunswick, 0.15, and
(IV) Manitoba, Saskatchewan, Alberta and British Columbia, zero. (nombre rajusté de litres de carburant diesel taxés au taux d’utilisation routière dans la province)
- adjusted number of litres of gasoline taxed at road-use rate in the province
adjusted number of litres of gasoline taxed at road-use rate in the province means the number of litres of gasoline taxed at road-use rate sold in the province 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 province 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 province. (nombre rajusté de litres d’essence taxés au taux d’utilisation routière dans la province)
- average tax rate
average tax rate means
(a) for the purpose of subparagraph 8(1)(f)(i), the aggregate, over the 10 provinces, of the product of the provincial rate of gasoline tax applicable to road-use gasoline sold in the province 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 province 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;
(b) for the purpose of subparagraph 8(1)(f)(ii), the aggregate, over the 10 provinces, of the product of the tax rate applicable to aviation fuel sold in the province 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 province 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;
(c) for the purpose of subparagraph 8(1)(f)(iii), the aggregate, over the 10 provinces, of the product of the tax rate applicable to gasoline sold for use by farm trucks in the province 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 province, and whose denominator is the sum of those numerators for each of the 10 provinces;
(d) for the purpose of subparagraph 8(1)(g)(i), the aggregate, over the 10 provinces, of the product of the provincial rate of diesel tax applicable to road-use diesel fuel sold in the province 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 province 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;
(e) for the purpose of subparagraph 8(1)(g)(ii), the aggregate, over the 10 provinces, of the product of the tax rate applicable to railway fuel sold in the province during the calendar year that ends in the fiscal year and a fraction
(i) whose numerator is
(A) in the case of a province 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 province 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 province 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
(f) for the purpose of subparagraph 8(1)(g)(iii), the aggregate, over the 10 provinces, of the product of the tax rate that applies to diesel fuel sold for use by farm trucks in the province and a fraction whose numerator is the number of litres of diesel fuel used by farm trucks in the province and whose denominator is the sum of those numerators for each of the 10 provinces. (taux moyen de taxe)
- calculated net profits
calculated net profits means, for a province, the difference that results after subtracting capital assessed depreciation costs of the mining and quarrying industry – including depreciation costs related to mine-site exploration and development, but not including general exploration and development expenditures – as determined by Statistics Canada using the straight-line depreciation method on the basis of fixed capital flows and stocks data prepared for the purpose of its Provincial Economic Accounts, from the net profits before taxes of that industry calculated, for that calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of data from its Interprovincial Input-Output Accounts, as the sum of
(a) the net income and other operating surpluses of that industry,
(b) royalties on natural resources paid by that industry, and
(c) commodity and other indirect taxes paid, less any subsidies received, by that industry. (bénéfice net)
- mining and quarrying industry
mining and quarrying industry means the mining and quarrying industry as defined by Statistics Canada for the purpose of its Interprovincial Input-Output Accounts, excluding the following activities as classified within the North American Industry Classification System:
(a) stone mining and quarrying;
(b) sand, gravel, clay and ceramic and refractory minerals mining and quarrying; and
(c) miscellaneous non-metallic mineral mining and quarrying. (industrie des mines et carrières)
- net revenue after prize payouts from the sale of games of chance, other than net revenue from the sale of lottery tickets and from race track wagers
net revenue after prize payouts from the sale of games of chance, other than net revenue from the sale of lottery tickets and from race track wagers means the gross revenues from the sale of games of chance, other than from the sale of lottery tickets and race track wagering games, less prize payouts in relation to those sales,
(a) including the net revenue after prize payouts from the sale of those games of chance by
(i) the provincially owned or provincially controlled business enterprises, boards, commissions or authorities referred to in subparagraphs 7(1)(z.3)(i) and (ii),
(ii) charitable organizations,
(iii) aboriginal governments, and
(iv) any other commercial enterprises, non-profit organizations or other entities, including entities controlled, managed or operated by, or on behalf of, aboriginal persons; and
(b) including the net revenue after prize payouts from sales of
(i) games of chance played on video lottery terminals,
(ii) games of chance played on slot machines, including slot machines located at race tracks,
(iii) games of chance, including those described in subparagraphs (i) and (ii), played at casinos, including charity casinos,
(iv) conventional paper bingo, electronic bingo, linked bingo and satellite bingo, and
(v) lottery ticket games sold at casinos, unless the net revenues from those sales are included in the revenue base described in paragraph 8(1)(z.2).
However, it does not include
(c) net revenue after prize payouts from the sale of raffle tickets; or
(d) revenue from the sale by casinos, of food, drink, lodging, parking space or any other goods or services other than games of chance. (revenu net, après versement des prix, provenant de jeux de hasard, à l’exclusion du revenu net provenant de la vente de billets de loterie et des taxes afférentes aux pistes de course)
- net revenue after prize payouts from the sale of lottery tickets
net revenue after prize payouts from the sale of lottery tickets means the gross revenue from the sale of lottery tickets less prize payouts in relation to those sales,
(a) including the net revenue after prize payouts from the sale of lottery tickets by
(i) the provincially owned or provincially controlled business enterprises, boards, commissions or authorities referred to in subparagraphs 7(1)(z.2)(i) to (iii),
(ii) charitable organizations,
(iii) aboriginal governments, and
(iv) any other commercial enterprises, non-profit organizations or other entities, including entities controlled, managed or operated by, or on behalf of, aboriginal persons; and
(b) including the net revenue after prize payouts from the sale of lottery tickets for any game referred to in paragraph (a) of the definition “games of chance” in section 3.
However, it does not include the net revenue after prize payouts from the sale of
(c) raffle tickets, or
(d) lottery tickets in casinos, if the profits remitted or paid to the provincial government that are generated by those sales are counted as revenue from the revenue source set out in paragraph (z.3) of the definition revenue source in subsection 3.9(1) of the Act. (revenu net, après versement des prix, provenant de la vente de billets de loterie)
- number of litres of diesel fuel sold for use by farm trucks in the province
number of litres of diesel fuel sold for use by farm trucks in the province means 200 times the number of cubic metres of diesel fuel used in the agriculture industry in the province 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 la province)
- number of litres of gasoline sold for use by farm trucks in the province
number of litres of gasoline sold for use by farm trucks in the province means 300 times the number of cubic metres of motor gasoline used in the agriculture industry in the province 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 la province)
- regional price
regional price means the price per unit, as calculated by Statistics Canada for the purpose of the certificate by dividing the value of production by the volume of production using the value and volume of production data determined by Statistics Canada on the basis of its survey Annual Survey of Logging and Forestry Support, of logs and bolts, pulpwood, industrial roundwood or fuelwood and firewood produced
(a) in the case of Ontario, in Ontario;
(b) in the case of Quebec, in Quebec;
(c) in the case of Nova Scotia, New Brunswick and Prince Edward Island, in the three provinces combined;
(d) in the case of British Columbia, in British Columbia;
(e) in the case of Manitoba, Saskatchewan and Alberta, in the three provinces combined; and
(f) in the case of Newfoundland and Labrador, in the provinces of Quebec and Newfoundland and Labrador combined. (prix régional)
- relevant data
relevant data, in paragraphs 8(1)(m), (o), (q) and (r), means oil production data for the calendar year that ends in the fiscal year, or for the most recent calendar year for which that data is available, obtained from any of Statistics Canada, the Department of Natural Resources, a province or any provincial energy or resource board, commission or authority. (données pertinentes)
- SOR/2008-318, s. 6
- Date modified: