Federal-Provincial Fiscal Arrangements Regulations, 2007

3.1 The following definitions apply in this Division.

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’ summary level intermediate input matrix. (industrie du secteur des entreprises)

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 taxes on products, also as determined by Statistics Canada. (dépenses en capital fixe pour les produits de propriété intellectuelle)

capital expenditures for machinery and equipment

capital expenditures for machinery and 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 taxes on products, 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 taxes on products, also as determined by Statistics Canada. (dépenses en capital fixe pour les ouvrages non résidentiels)

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 taxes on products, 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 taxes on products, 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 taxes on products, also as determined by Statistics Canada. (dépenses de consommation finale des ménages)

housing expenditures

housing expenditures means expenditures, net of any taxes on products 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 any of the intermediate input commodities as defined by Statistics Canada for the purpose of its Provincial Input-Output Accounts’ summary 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’ summary level intermediate input matrix, net of any taxes on products, also as determined by Statistics Canada. (dépenses en intrants intermédiaires)

net provincial sales tax revenues

net provincial sales tax revenues means revenues described in subparagraphs 4(1)(c)(i) and (ii), net of any provincial sales tax rebates. (recettes de taxe de vente provinciale nettes)

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’ summary level intermediate input matrix:

• (a) non-profit institutions serving households;

• (b) government education services;

• (c) government health services;

• (d) other municipal government services. (industrie d’activité non commerciale)