Federal-Provincial Fiscal Arrangements Regulations, 2007 — 8
hose denominator is the total capital expenditures for machinery and equipment in all provinces by that sector, D is the capital expenditures for non-residential structures in the province by the business sector multiplied by a fraction whose numerator is the total of those expenditures in all provinces by that sector from which general provincial sales tax revenues are derived and whose denominator is the total capital expenditures for non-residential structures in all provinces by that sector, E is the aggregate, over all public or non-profit entity categories, of the capital expenditures for machinery and equipment in the province by each category multiplied by a fraction whose numerator is the total of those expenditures in all provinces by that category from which general provincial sales tax revenues are derived and whose denominator is the total capital expenditures for machinery and equipment in all provinces by that category, F is the aggregate, over all public or non-profit entity categories, of the capital expenditures for non-residential structures in the province by each category multiplied by a fraction whose numerator is the total of those expenditures in all provinces by that category from which general provincial sales tax revenues are derived and whose denominator is the total capital expenditures for non-residential structures in all provinces by that category, G is the aggregate, over all non-business sector industries and all intermediate input commodities, of the intermediate input expenditures in the province for each commodity by each industry multiplied by a fraction whose numerator is the total of those expenditures in all provinces for that commodity by that industry from which general provincial sales tax revenues are derived and whose denominator is the total intermediate input expenditures in all provinces for that commodity by that industry, H is the aggregate, over all business sector industries and all intermediate input commodities, of the intermediate input expenditures in the province for each commodity by each industry multiplied by a fraction whose numerator is the total of those expenditures in all provinces for that commodity by that industry from which general provincial sales tax revenues are derived and whose denominator is the total intermediate input expenditures in all provinces for that commodity by that industry, I is the capital expenditures for intellectual property products in the province by the business sector multiplied by a fraction whose numerator is the total of those expenditures in all provinces by that sector from which general provincial sales tax revenues are derived and whose denominator is the total capital expenditures for intellectual property products in all provinces by that sector, and J is the aggregate, over all public or non-profit entity categories, of the capital expenditures for intellectual property products in the province by each category multiplied by a fraction whose numerator is the total of those expenditures in all provinces by that category from which general provincial sales tax revenues are derived and whose denominator is the total capital expenditures for intellectual property products in all provinces by that category; (e) in the case of tobacco taxes described in paragraph 7(1)(e), the number of cigarettes sold to final purchasers in the province in the fiscal year as determined by dividing the revenue derived from tobacco taxes by the province in the fiscal year, as set out in the certificate, by the average annual tax levy per cigarette that applies in that province for that fiscal year; (f) in the case of motive fuel taxes derived from the sale of gasoline, described in paragraph 7(1)(f), the sum of (i) the product of the average tax rate in the calendar year that ends in the fiscal year and the adjusted number of litres of gasoline taxed at road-use rate in the province in that year, (ii) the product of the average tax rate in the cal