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adjusted number of litres of diesel fuel taxed at road-use rate in the province[Repealed, SOR/2013-225, s. 8]
- 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adjusted number of litres of gasoline taxed at road-use rate in the province[Repealed, SOR/2013-225, s. 8]
- average tax rate
average tax rate means,
(a) for the purpose of subparagraph 8(1)(f)(i), the aggregate, over all provinces, of the provincial rate of gasoline tax applicable to road-use gasoline sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the adjusted number of litres of gasoline taxed at road-use rate in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators;
(b) for the purpose of subparagraph 8(1)(f)(ii), the aggregate, over all provinces, of the provincial tax rate applicable to aviation fuel sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of aviation fuel sold in that province during that calendar year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold — or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information — and whose denominator is the aggregate, over all provinces, of those numerators;
(c) for the purpose of subparagraph 8(1)(f)(iii), the aggregate, over all provinces, of the provincial tax rate applicable to gasoline sold for use by farm trucks in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of gasoline sold for use by farm trucks in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators;
(d) for the purpose of subparagraph 8(1)(g)(i), the aggregate, over all provinces, of the provincial rate of diesel tax applicable to road-use diesel fuel sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the adjusted number of litres of diesel fuel taxed at road-use rate in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators;
(e) for the purpose of subparagraph 8(1)(g)(ii), the aggregate, over all provinces, of the provincial tax rate applicable to railway fuel sold in each province during the calendar year that ends in the fiscal year, multiplied by 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 that province during that calendar year, as determined by the Minister on the basis of any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada, and
(B) in any other case, the number of litres of railway fuel sold in that province during that calendar year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold, or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information, and
(ii) whose denominator is the aggregate, over all provinces, of those numerators; and
(f) for the purpose of subparagraph 8(1)(g)(iii), the aggregate, over all provinces, of the provincial tax rate applicable to diesel fuel sold for use by farm trucks in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of diesel fuel used by farm trucks in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators. (taux moyen de taxe)
- business sector industry
business sector industry means any of the business sector industries as defined by Statistics Canada for the purpose of its Provincial Input-Output Accounts’ detailed confidential level intermediate input matrix. (industrie du secteur des entreprises)
- calculated net profits
calculated net profits means, for a province for a fiscal year, the difference that results from subtracting the capital assessed depreciation costs of the mining and quarrying industry in that province — including depreciation costs related to mine-site exploration and development, but not including those related to general exploration and development — 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 and Territorial Economic Accounts, from the net profits before taxes of that industry, calculated for the calendar year that ends in the fiscal year as the sum of the following, as determined by Statistics Canada on the basis of data from its Provincial Input-Output Accounts:
(a) the gross mixed income and gross operating surplus of that industry, and
(b) the commodity and other indirect taxes paid, less any subsidies received, by that industry. (bénéfice net)
- capital expenditures for intellectual property products
capital expenditures for intellectual property products means the gross fixed capital formation in intellectual property products, as determined by Statistics Canada on the basis of data for or from its System of National Accounts, net of any own-account expenditures and any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en capitale fixe pour la propriété intellectuelle)
- capital expenditures for machinery or equipment
capital expenditures for machinery or equipment means the gross fixed capital formation in machinery and equipment, as determined by Statistics Canada on the basis of data for or from its System of National Accounts, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en capital fixe pour machines et matériel)
- capital expenditures for non-residential structures
capital expenditures for non-residential structures means the gross fixed capital formation in non-residential structures, as determined by Statistics Canada on the basis of data for or from its System of National Accounts, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en capital fixe pour les ouvrages non résidentiels)
- general provincial sales tax revenues
general provincial sales tax revenues means revenues derived by a province from general sales taxes, including amounts paid to a province in accordance with a sales tax harmonization agreement. (recettes de taxe de vente provinciale générale)
- household final consumption expenditures
household final consumption expenditures means,
(a) in the case of expenditures relating to property insurance, accident and sickness insurance, auto insurance or life insurance, the gross premiums paid by insured individuals for that insurance, net of any federal or provincial general sales taxes, as determined by Statistics Canada;
(b) in the case of expenditures relating to used vehicles, the amount paid by individuals for those vehicles, net of any federal or provincial general sales taxes, as determined by Statistics Canada; and
(c) in the case of any other expenditures, household final consumption expenditures as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses de consommation finale des ménages)
- housing expenditures
housing expenditures means expenditures, net of any federal or provincial general sales taxes as determined by Statistics Canada, on
(a) new residential housing, including the land, as determined by Statistics Canada;
(b) residential renovations as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts; and
(c) residential housing transfers as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. (dépenses de logement)
- intermediate input commodity
intermediate input commodity means one of the intermediate input commodities that constitute part of the intermediate input matrix as defined by Statistics Canada for the purpose of its Provincial Input-Output Accounts’ detailed confidential level intermediate input matrix. (intrant intermédiaire)
- intermediate input expenditures
intermediate input expenditures means expenditures on intermediate input commodities, as determined by Statistics Canada for the purpose of its Provincial Input-Output Accounts’ detailed confidential level intermediate input matrix, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en intrants intermédiaires)
- minerals
minerals means all metallic and non-metallic minerals classified by Natural Resources Canada for the purpose of its publication entitled General Review of the Mineral Industries, Mines, Quarries and Sand Pits, other than elemental sulphur. (minerais)
- mining and quarrying industry
mining and quarrying industry means the following industries as defined by Statistics Canada for the purpose of its Provincial Input-Output Accounts:
(a) coal mining;
(b) iron ore mining;
(c) gold and silver ore mining;
(d) copper, nickel, lead and zinc ore mining;
(e) other metal ore mining;
(f) diamond mining; and
(g) potash mining. (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)
- new oil
new oil means
(a) in the case of Alberta,
(i) oil from wells that draw from pools discovered on or after April 1, 1974 and before October 1, 1992,
(ii) oil from horizontal wells that draw from pools discovered on or after April 1, 1974, and
(iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes;
(b) in the case of British Columbia,
(i) oil from wells that draw from pools or portions of pools in which no well drillings were completed before November 1, 1975 and that is not third tier oil,
(ii) oil from horizontal wells that draw from pools or portions of pools in which no well drillings were completed before November 1, 1975,
(iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes,
(iv) oil from wells that received the new oil reference price under the National Energy Program, and
(v) oil from wells abandoned for three consecutive years and for which production resumed on or after January 1, 1981 and that had not been converted to an injection, pressure maintenance or observation well;
(c) in the case of Manitoba,
(i) oil from vertical wells that were drilled and completed on or after April 1, 1974 and before April 1, 1999,
(ii) oil from horizontal wells that were drilled and completed on or after April 1, 1974,
(iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1987 and before April 1, 1999,
(iv) oil from wells abandoned before April 1, 1974 and re-entered on or after April 1, 1974 and before April 1, 1999, and
(v) incentive oil;
(d) in the case of Saskatchewan,
(i) oil from vertical wells that were drilled and completed on or after January 1, 1974 and before January 1, 1994,
(ii) oil from horizontal wells that were drilled and completed on or after April 1, 1991,
(iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1974 and before January 1, 1994, and
(iv) oil from wells producing less than 1.6 m3 per day that were drilled and completed before January 1, 1994; and
(e) in the case of all other provinces,
(i) oil from vertical wells that were drilled and completed on or after January 1, 1974 and before January 1, 1994, and
(ii) oil from horizontal wells that were drilled and completed on or after January 1, 1974. (nouveau pétrole)
- non-business sector industry
non-business sector industry means any of the following industries as defined by Statistics Canada for the purpose of its Provincial Input-Output Accounts’ detailed confidential level intermediate input matrix:
(a) in the non-profit institutions serving households sector,
(i) educational services,
(ii) ambulatory health care services,
(iii) social assistance,
(iv) arts, entertainment and recreation,
(v) religious organizations,
(vi) grant-making, civic, and professional and similar organizations, and
(vii) other non-profit institutions serving households; and
(b) in the government sector,
(i) elementary and secondary schools,
(ii) community colleges and C.E.G.E.P.s,
(iii) universities,
(iv) other educational services,
(v) hospitals,
(vi) nursing and residential care facilities, and
(vii) other municipal government services. (industrie d’activité non commerciale)
- 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 and Demand in Canada, or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of 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 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 and Demand in Canada, or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of 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 Annual Survey of Manufactures and Logging, 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)
- third tier oil
third tier oil means
(a) in the case of Alberta, oil from vertical wells that draw from pools discovered on or after October 1, 1992;
(b) in the case of British Columbia, oil from vertical wells that draw from pools or portions of pools in which no well drillings were completed before June 2, 1998;
(c) in the case of Manitoba,
(i) oil from wells, other than horizontal wells, that were drilled and completed on or after April 1, 1999,
(ii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after April 1, 1999,
(iii) oil from wells, other than horizontal wells, abandoned before April 1, 1999 and re-entered on or after April 1, 1999, and
(iv) oil from wells, other than horizontal wells, that were inactive on April 1, 1999 and re-activated after April 1, 1999;
(d) in the case of Saskatchewan,
(i) oil from wells, other than horizontal wells, that were drilled and completed on or after January 1, 1994, and
(ii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1994; and
(e) in the case of all other provinces, oil from wells, other than horizontal wells, that were drilled and completed on or after January 1, 1994. (pétrole de troisième niveau)
- SOR/2008-318, s. 6
- SOR/2013-225, s. 8
- Date modified: