Federal-Provincial Fiscal Arrangements Regulations, 2007 — 7
of the province or another province; (z.4) in the case of miscellaneous provincial taxes and revenues, provincial revenues from sales of goods and services, local government revenues from sales of goods and services, and miscellaneous local government taxes and revenues referred to in paragraph (z.4) of that definition, (i) subject to subsection (2), any other revenues derived by a province that are not included as revenues elsewhere in this subsection, including (A) those included in the “Sales of goods and services” revenue category of the Government Finance Statistics, other than those described in subparagraphs (c)(ii) and (h)(i), (B) those derived from natural resources, other than those described in paragraphs (l) to (w) and (z.5), (C) those derived from fines and penalties imposed by a province, (D) those that are included in the “Other taxes on use of goods and on permission to use goods or perform activities”, “Other taxes on goods and services n.e.c.”, “Other taxes”, “Voluntary transfers other than grants” and “Miscellaneous and unidentified revenue n.e.c.” revenue categories of the Government Finance Statistics, including those received for gaming licences or permits issued to charities or other organizations, and (E) taxes on the sale of liquefied petroleum gas, and (ii) subject to subsection (2), any other revenues derived by a local government that are not included as revenues elsewhere in this subsection, including (A) those included in the “Sales of goods and services” revenue category of the Government Finance Statistics, (B) those derived from fines and penalties imposed by a local government, and (C) those that are included in the “Other taxes on use of goods and on permission to use goods or perform activities”, “Other taxes on goods and services n.e.c.”, “Other taxes”, “Voluntary transfers other than grants” and “Miscellaneous and unidentified revenue n.e.c.” revenue categories of the Government Finance Statistics, including those received for gaming licences or permits issued to charities or other organizations; and (z.5) in the case of the revenues derived from the revenue sources referred to in subparagraphs (z.5)(i), (ii) and (iii) of that definition, respectively, (i) revenues received by Newfoundland and Labrador from the Government of Canada under the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act , (ii) revenues received by Nova Scotia from the Government of Canada under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act , and (iii) revenues derived by a province from the province’s share of revenue from any other revenue source referred to in that definition that is shared by the Government of Canada and the province. (2) The following revenues are excluded from subparagraphs (1)(z.4)(i) and (ii), as applicable: (a) revenues included in the “Social contributions” category of the Government Finance Statistics; (b) revenues included in the “Property income revenue” category of the Government Finance Statistics, other than any natural resource royalties or other natural resource revenues described in clause (1)(z.4)(i)(B); (c) any transfer payments received from other governments; (d) payments to a province by the Government of Canada under section 99 of the Softwood Lumber Products Export Charge Act, 2006 ; (e) revenues derived by the provincial and territorial government sub-sector, the local government sub-sector or the school boards sub-sector from the sale of goods and services to any government sub-sector other than one that is a component of the federal government sector; (f) taxes, levies or fees imposed by a province on the provincially guaranteed debt of government business enterprises and municipalities and on all outstanding amounts advanced by the province to those enterprises and municipalities; and (g) personal and commercial auto insurance premiums. (3) [Repealed, SOR/2013-225, s. 9] SOR/2008-318, s. 7; SOR/2013-225, s. 9; 2014, c. 13, s