Federal-Provincial Fiscal Arrangements Regulations, 2007

1 (1) The following definitions apply in these Regulations.

Act

Act means the Federal-Provincial Fiscal Arrangements Act. (Loi)

adjusted number of litres of diesel fuel taxed at road-use rate

adjusted number of litres of diesel fuel taxed at road-use rate means, in respect of a province or territory, the amount that is the difference between

• (a) the number of litres of diesel fuel that are,

  • (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 on the basis of data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada or, if that data is not available, on the basis of any other relevant information, or

  • (ii) in any other case, taxed at road-use rate and sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of CANSIM tables 405-0002, Gasoline and Other Petroleum Fuels Sold, Annual and 405-0003, Gasoline and Other Petroleum Fuels Sold, Monthly, or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of 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 on the basis of any relevant information, or

  • (ii) in the case of any other province or a territory, the product of

    • (A) the number of litres of diesel fuel that are,

      • (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 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, or

      • (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 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

    • (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 or Newfoundland and Labrador, 0.25,

      • (VI) Nova Scotia or New Brunswick, 0.15, and

      • (VII) Manitoba, British Columbia, Saskatchewan or Alberta, zero. (nombre rajusté de litres de carburant diesel taxés au taux d’utilisation routière)

adjusted number of litres of gasoline taxed at road-use rate

adjusted number of litres of gasoline taxed at road-use rate means, in respect of a province or territory, the number of litres of gasoline taxed at road-use rate that are sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of CANSIM tables 405-0002, Gasoline and Other Petroleum Fuels Sold, Annual and 405-0003, Gasoline and Other Petroleum Fuels Sold, Monthly, 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 or territory where gasoline that is sold for use by farm trucks is taxed at road-use rate, the number of litres of gasoline that are sold for use by farm trucks in the province or territory. (nombre rajusté de litres d’essence taxés au taux d’utilisation routière)

assessed market value of residential property

assessed market value of residential property means, in relation to a province or territory for a calendar year, the estimated market value, as of July 1 of the preceding calendar year, of residential property in the province or territory on January 1 of the calendar year, as determined by the Minister on the basis of data compiled by Statistics Canada from information regarding residential property assessments for tax purposes for the calendar year obtained from municipal assessment agencies and adjusted to ensure inter-jurisdictional comparability. (valeur marchande estimée des propriétés foncières résidentielles)

business sector

business sector means that sector as defined by Statistics Canada for the purpose of its System of Macroeconomic Accounts. (secteur des entreprises)

CANSIM table

CANSIM table means a table published by Statistics Canada showing information from its Canadian socio-economic information management (CANSIM) database. (tableau CANSIM)

federal general government sector

federal general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (secteur de l’administration publique générale fédérale)

federal government sector

federal government sector[Repealed, SOR/2013-225, s. 1]

federal income tax as determined by the micro-simulation model

federal income tax as determined by the micro-simulation model means, in relation to an individual — not including a trust — in a province or territory for a taxation year, the amount of tax otherwise payable under this Part in respect of that year, as defined in subsection 120(4) of the Income Tax Act, as determined by means of the micro-simulation model. (impôt fédéral sur le revenu déterminé par le modèle de microsimulation)

Financial Management System

Financial Management System[Repealed, SOR/2013-225, s. 1]

fiscal arrangements period

fiscal arrangements period[Repealed, SOR/2008-318, s. 2]

Government Finance Statistics

Government Finance Statistics means the Canadian Government Finance Statistics used by Statistics Canada. (statistiques de finances publiques)

health and social service institutions sub-sector

health and social service institutions sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des institutions de services de santé et de services sociaux)

household final consumption expenditure category

household final consumption expenditure category means any of the household consumption expenditure series categories as defined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. (catégorie de dépenses de consommation finale des ménages)

housing expenditure category

housing expenditure category[Repealed, SOR/2018-131, s. 1]

local general government sector

local general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (secteur des administrations publiques générales locales)

local general government sub-sector

local general government sub-sector[Repealed, SOR/2013-225, s. 1]

local government sector

local government sector[Repealed, SOR/2013-225, s. 1]

local government sub-sector

local government sub-sector means that component of the local general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des administrations publiques locales)

micro-simulation model

micro-simulation model means the model maintained by the Department of Finance to simulate the assessment of personal income taxes based on information from T1 tax returns for a taxation year provided to that Department by the Canada Revenue Agency. (modèle de microsimulation)

provincial and territorial general government sector

provincial and territorial general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (secteur des administrations publiques générales provinciales et territoriales)

provincial and territorial general government sub-sector

provincial and territorial general government sub-sector[Repealed, SOR/2013-225, s. 1]

provincial and territorial government sector

provincial and territorial government sector[Repealed, SOR/2013-225, s. 1]

provincial and territorial government sub-sector

provincial and territorial government sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des administrations publiques provinciales et territoriales)

publication

publication means an official printed or electronic release of information to the public. (publication)

public or non-profit entity category

public or non-profit entity category[Repealed, SOR/2018-131, s. 1]

school boards sub-sector

school boards sub-sector means that component of the local general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des commissions scolaires)

taxation year

taxation year means a taxation year as defined in the Income Tax Act. (année d’imposition)

taxes on products

taxes on products means the amount determined by Statistics Canada, for the purpose of its System of Macroeconomic Accounts, that corresponds to the sum of taxes on products, whether imposed by a provincial, territorial, local or Aboriginal government, and the federal goods and services tax. (taxes sur les produits)

universities and colleges sub-sector

universities and colleges sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. (sous-secteur des universités et des collèges)

university and college sub-sector

university and college sub-sector[Repealed, SOR/2013-225, s. 1]

working day

working day means a day that is not a Saturday or a holiday. (jour ouvrable)

(2) In these Regulations, the words gas, hydrocarbon and oil have the same meaning as in subsection 2(1) of the Energy Administration Act.

(3) In these Regulations, a reference by a specific title or identification number to a publication or other document prepared by Statistics Canada includes a reference to any other publication or document that is prepared by Statistics Canada in lieu of, or in substitution for it.

(4) In these Regulations, a reference to a business enterprise of a province or territory means a government business enterprise, as that term is used by Statistics Canada for the purpose of its System of Macroeconomic Accounts.

(5) In Parts 1, 1.1 and 2, province does not include Yukon, the Northwest Territories or Nunavut.