Federal-Provincial Fiscal Arrangements Regulations, 2007 — 18
18 (1) For the purpose of calculating the national average rate of tax, as defined in subsection 4(1) of the Act, the provincial and territorial revenues that are derived from, or are deemed to be derived from, the revenue sources referred to in paragraphs (a) to (i) of the definition revenue source in that subsection are (a) in the case of revenues relating to personal income referred to in paragraph (a) of that definition, (i) taxes imposed by a province or territory on the income of individuals or unincorporated businesses, including a levy other than a universal pension plan levy, and (ii) revenues derived from levies or premiums imposed by a province or territory specifically for the purpose of financing hospitalization insurance, medical care insurance or drug insurance, other than contributions to the Nova Scotia Seniors’ Pharmacare Program or the Alberta supplementary health benefits plans; (b) in the case of revenues relating to corporate income and government business enterprises referred to in paragraph (b) of that definition, (i) taxes imposed by a province or territory on the income of corporations, (ii) remittances to a provincial or territorial government of profits of business enterprises of the province or territory, other than remittances by (A) a liquor board, commission or authority of the province or territory, (A.1) a cannabis board, commission or authority of the province or territory, (B) an enterprise engaged, entirely or primarily, in the marketing of oil or natural gas, and (C) an enterprise, board, commission or authority engaged in the administration of a provincial or territorial lottery, (iii) taxes imposed by a province or territory on the paid-up capital of corporations, and (iv) fines and penalties imposed on businesses by a province, territory or local government; (c) in the case of revenues derived from tobacco referred to in paragraph (c) of that definition, revenues derived by means of a specific tax imposed by a province or territory on final purchasers of tobacco and tobacco products; (d) in the case of revenues derived from motive fuel taxes from the sale of gasoline referred to in paragraph (d) of that definition, revenues derived from taxes imposed by a province or territory on final purchasers of gasoline used in an internal combustion engine, including aviation fuel, other than taxes on the sale of liquefied petroleum gas; (e) in the case of revenues derived from motive fuel taxes from the sale of diesel fuel referred to in paragraph (e) of that definition, revenues derived from taxes imposed by a province or territory on final purchasers of diesel fuel used in an internal combustion engine, including railway fuel, other than taxes on the sale of liquefied petroleum gas; (f) in the case of revenues derived from the sale of alcoholic beverages referred to in paragraph (f) of that definition, revenues derived from (i) remittances to a provincial or territorial government, by a liquor board, commission or authority of the province or territory, of profits arising from sales of alcoholic beverages, (ii) a specific sales tax imposed by a province or territory on the sale of alcoholic beverages by a liquor board, commission or authority of the province or territory, and (iii) fees for licences and permits for the privilege of distilling, brewing, making, purchasing or dispensing alcoholic beverages; (g) in the case of revenues derived from payroll taxes referred to in paragraph (g) of that definition, taxes imposed by a province or territory on the payroll of employers; (h) in the case of revenues derived from property taxes referred to in paragraph (h) of that definition, (i) taxes imposed by a province, territory or local government on (A) the owner of real or immovable property, (B) the occupant 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 busin