Federal-Provincial Fiscal Arrangements Regulations, 2007 — 18
cupant of real or immovable property, if the owner is exempt from property taxes on that property, and (C) a person occupying or using real or immovable property for the purpose of carrying on a business, if the taxes are calculated in relation to that occupation or use by the person, (ii) grants received by a province, territory or local government from the federal government in lieu of the taxes described in subparagraph (i), and (iii) taxes imposed by a provincial, territorial or local government on the sale price or value of real or immovable property when it is transferred; and (iv) [Repealed, SOR/2023-230, s. 11] (v) [Repealed, SOR/2023-230, s. 11] (vi) [Repealed, SOR/2023-230, s. 11] (i) in the case of revenues relating to consumption taxes, excluding revenues derived from excise taxes, referred to in paragraph (i) of that definition, (i) sales taxes — including those on meals, hotel services, telecommunications and cable television, and amusement taxes — that are not described elsewhere in this subsection and that are imposed by a province, territory or local government on final purchasers or on users of goods and services, (ii) amounts paid to a province or territory in accordance with a sales tax harmonization agreement, (iii) revenues derived from taxes on the sale of liquefied petroleum gas, (iv) revenues derived by a province or territory from fees for (A) driver’s and chauffeur’s licences, and (B) licences for, and registrations of, personal motor vehicles, (v) revenues derived by a province or territory from fees for licences for, and registrations of, commercial motor vehicles, including (A) fees for licences for, and registrations of, trucks, buses, trailers, tractors and passenger vehicles used for commercial purposes, (B) public service and common carrier fees, and (C) revenues derived under reciprocity agreements with other provinces or territories in respect of the licensing and registration of commercial motor vehicles, (vi) taxes imposed by a province or territory on insurance premiums, (vii) taxes imposed by a province or territory on amounts wagered in the province or territory on harness and running horse races, (viii) profits derived from the operation of games of chance that are remitted to a provincial or territorial government by (A) a business enterprise, commission, authority or board of the province or territory that manages games of chance in the province or territory, (B) a business enterprise, commission, authority or board that is jointly owned by the province or territory and one or more other provinces or territories and that manages games of chance in the province or territory, or (C) a business enterprise, commission, authority or board of another province or territory that manages games of chance in the province or territory, (ix) revenues derived by a province or territory from a tax imposed on casino winnings or from any other similar direct or indirect tax that is imposed in relation to the operation or sale of games of chance, (x) profits, other than those referred to in clause 18(1)(b)(ii)(C), that are derived from the sale of goods or services — including the sale of food, drink, lodging and parking space — and that are remitted to a provincial or territorial government by a casino that is owned or controlled by a province or territory or by a business enterprise, commission, authority or board of the province or territory, (xi) the province or territory’s share of revenue from any revenue that is shared by Canada and the province or territory, other than the revenues referred to in subparagraph (i)(xiii), (xii) a carbon levy or tax imposed by a province or territory, including a tax on fuel that is proportional to the greenhouse gas emissions that are generated by the burning of fuel, and revenues raised from auctioning carbon allowances, credits or permits under an emissions trading system, and (xiii) revenues derived by a province or territory from (A) remittances, to the prov