Federal-Provincial Fiscal Arrangements Regulations, 2007 — 7
g of minerals, and (ii) royalties, licences, rentals and fees that are related to the exploration, development or production of minerals; (w) in the case of water power rentals referred to in paragraph (w) of that definition, revenues that are derived by a province from the right to use, or the use of, water resources; (x) in the case of insurance premium taxes referred to in paragraph (x) of that definition, taxes imposed by a province on insurance premiums; (y) in the case of payroll taxes referred to in paragraph (y) of that definition, taxes imposed by a province on the payroll of employers; (z) in the case of provincial and local government property taxes referred to in paragraph (z) of that definition, (i) taxes imposed by a province or local government (A) on the owner of real or immovable property, (B) on the occupant of real or immovable property, if the owner is exempt from property taxes in relation to that property, and (C) on a person occupying or using real or immovable property for the purpose of carrying on a business if the taxes are computed in relation to that occupation or use by the person, (ii) grants in lieu of taxes described in subparagraph (i) received by a provincial or local government in relation to real or immovable property that is exempt from taxation, other than that owned by Her Majesty in right of the province and occupied by a provincial government department or owned by the local government, and (iii) taxes imposed by a province or local government on the sale price or value of real or immoveable property when it is transferred; (z.1) in the case of race track taxes referred to in paragraph (z.1) of that definition, taxes imposed by a province on amounts wagered in the province on harness and running horse races; (z.2) in the case of revenues from lottery ticket sales referred to in paragraph (z.2) of that definition, profits that are derived from the operation of the games described in paragraph (a) of the definition games of chance in section 3 and are remitted to a provincial government by (i) a business enterprise, commission, authority or board of the province that conducts and manages games of chance in the province, (ii) a business enterprise, commission, authority or board that is jointly owned by the province and one or more other provinces and that conducts and manages games of chance in the province, or (iii) a business enterprise, commission, authority or board of another province that conducts and manages games of chance in the province; (z.3) in the case of revenues referred to in paragraph (z.3) of that definition, (i) profits derived from the operation of the games described in paragraphs (b) to (e) of the definition “games of chance” in section 3 that are remitted to a provincial government by (A) a business enterprise, commission, authority or board of the province that conducts and manages games of chance in the province, (B) a business enterprise, commission, authority or board that is jointly owned by the province and one or more other provinces and that conducts and manages games of chance in the province, or (C) a business enterprise, commission, authority or board of another province that conducts and manages games of chance in the province, (ii) revenues derived by a province from a tax imposed on casino winnings or from any other similar direct or indirect tax that is imposed in relation to the sale of the games described in paragraphs (b) to (e) of the definition “games of chance” in section 3, and (iii) profits that are derived from the sale of goods and services – including the sale of food, drink, lodging and parking space – that are remitted to a provincial government by a casino that is owned or controlled by a business enterprise, commission, authority or board 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 goo