Federal-Provincial Fiscal Arrangements Regulations, 2007 — 3.1
3.1 The following definitions apply in this Division. business sector industry means any of the business sector industries as defined by Statistics Canada (a) with respect to capital expenditures, for the purpose of its Provincial Supply and Use Tables’ detailed level final demand matrix; and (b) with respect to intermediate input expenditures, for the purpose of its Provincial Supply and Use Tables’ summary level intermediate input matrix. ( industrie du secteur des entreprises ) capital expenditures means expenditures on commodities, as determined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ summary level final demand matrix, net of any taxes on products, also as determined by Statistics Canada. ( dépenses en capital fixe ) 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 Macroeconomic 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 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 Macroeconomic 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 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 Macroeconomic Accounts, net of any taxes on products, also as determined by Statistics Canada. ( dépenses en capital fixe pour les ouvrages non résidentiels ) commodity means any of the commodities as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ summary level final demand matrix. ( produit de base ) 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 expenditure category means any of the following expenditure categories used by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts: (a) expenditures, as determined by Statistics Canada, for residential housing, including the land, for (i) new singles, (ii) new doubles, (iii) new rows, (iv) new apartments, (v) conversions, (vi) cottages, and (vii) mobile homes and other movable dwellings; (b) expenditures for residential renovation; and (c) expenditures for residential housing transfer. ( catégorie de dépenses de logement ) housing expenditures means expenditures, net of any taxes on products as determined by Statistics Canada, on (a) residential housing, including the land, as determined by Statistics Canada for (i) new singles, (ii) new doubles, (iii) new rows, (iv) new apartments, (v) conversions, (vi) cottages, and (vii) mobile homes and other movable dwellings; (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 Ca