Federal-Provincial Fiscal Arrangements Act — F-8 3.9
Interpretation 3.9 (1) The following definitions apply in this section and in sections 3.71 and 3.72. average annual per capita yield means, in respect of a province for a revenue source for a fiscal year, the amount determined by the formula (A + B + C) / (D + E + F) where A is the yield for that revenue source for the fiscal year that is one year prior to that fiscal year; B is the yield for that revenue source for the fiscal year that is two years prior to that fiscal year; C is the yield for that revenue source for the fiscal year that is three years prior to that fiscal year; D is the population of that province for the fiscal year that is one year prior to that fiscal year; E is the population of that province for the fiscal year that is two years prior to that fiscal year; and F is the population of that province for the fiscal year that is three years prior to that fiscal year. ( rendement annual moyen par habitant ) average annual population means, in respect of a province for a fiscal year, the amount determined by the formula (A + B + C) / 3 where A is the population of that province for the fiscal year that is one year prior to that fiscal year; B is the population of that province for the fiscal year that is two years prior to that fiscal year; and C is the population of that province for the fiscal year that is three years prior to that fiscal year. ( population annuelle moyenne ) average annual revenue base means, in respect of a province for a revenue source for a fiscal year, the amount determined by the formula (A + B + C) / 3 where A is the revenue base for the fiscal year that is one year prior to that fiscal year; B is the revenue base for the fiscal year that is two years prior to that fiscal year; and C is the revenue base for the fiscal year that is three years prior to that fiscal year. ( assiette annuelle moyenne ) national average rate of tax means, in respect of a revenue source, the rate equal to the quotient obtained by dividing the aggregate of the revenue to be equalized for a revenue source for a fiscal year for all provinces by the revenue base in respect of that revenue source for that fiscal year for all provinces. ( taux d’imposition national moyen ) revenue base means, in respect of a revenue source for a province for a fiscal year, the measure of the relative capacity of that province to derive revenue from that revenue source for that fiscal year and may be defined more particularly by the regulations. ( assiette ) revenue source means any of the following sources from which provincial revenues are or may be derived: (a) personal income taxes; (b) corporation income taxes, and revenues derived from government business enterprises that are not included in any other paragraph of this definition; (c) taxes on capital of corporations; (d) general and miscellaneous sales taxes, harmonized sales taxes and amusement taxes; (e) tobacco taxes; (f) motive fuel taxes derived from the sale of gasoline; (g) motive fuel taxes derived from the sale of diesel fuel; (h) non-commercial motor vehicle licensing revenues; (i) commercial motor vehicle licensing revenues; (j) alcoholic beverage revenues; (k) hospital and medical care insurance premiums; (l) forestry revenues from (i) crown lands, and (ii) private lands; (m) conventional new oil revenues; (n) conventional old oil revenues; (o) heavy oil revenues; (p) mined oil revenues; (q) light and medium third tier oil revenues; (r) heavy third tier oil revenues; (s) revenues from domestically sold natural gas and exported natural gas; (t) sales of Crown leases and reservations on oil and natural gas lands; (u) oil and gas revenues other than those described in paragraphs (m) to (t); (v) mining revenues; (w) water power rentals; (x) insurance premium taxes; (y) payroll taxes; (z) provincial and local government property taxes; (z.1) race track taxes; (z.2) revenues from lottery ticket sales; (z.3) revenues, other than those described in paragraphs (z.1) and