Federal-Provincial Fiscal Arrangements Act — F-8 3.5
 revenue source for that fiscal year for all provinces. ( taux d’imposition national moyen ) national revenue to be equalized means, in respect of a revenue source for a fiscal year, the amount equal to the aggregate of the revenue to be equalized for that revenue source for that fiscal year for all provinces. ( revenu national sujet à péréquation ) national yield means, for a revenue source for a fiscal year, the product obtained by multiplying the national average rate of tax for that revenue source for that fiscal year by the aggregate revenue base of all provinces in respect of that revenue source for that fiscal year.  ( rendement national ) per capita equalization payment means, in respect of a province for a fiscal year, the quotient obtained by dividing the fiscal equalization payment that would be paid to that province for that fiscal year, if the amount of that payment were determined under section 3.2 and subsections 3.4(1) to (4) as if that province had not made an election under subsection 3.2(2), by the average annual population of that province for that fiscal year. ( paiement de péréquation par habitant ) per capita equalized fiscal capacity means, in respect of a province for a fiscal year, the amount determined by the formula A + B + (C / F) where A, B and F have the same meaning as the descriptions of A, B and F, respectively, in the definition total per capita fiscal capacity ; and C is any fiscal equalization payment that may be paid to that province for that fiscal year if the amount of that payment were determined under paragraph 3.2(1)(a). ( capacité fiscale par habitant après péréquation ) per capita pre-adjustment equalized fiscal capacity means, in respect of a province for a fiscal year, the amount determined by the formula A + B + C + (E / F) where A, B, E and F have the same meaning as the descriptions of A, B, E and F, respectively, in the definition total per capita fiscal capacity ; and C is the per capita equalization payment for that province for that fiscal year. ( capacité fiscale par habitant après péréquation et avant rajustement ) 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) revenues relating to personal income; (b) revenues relating to business income; (c) revenues relating to consumption; (d) revenues derived from property taxes; and (e) revenues derived from natural resources. ( source de revenu ) revenue to be equalized means, in respect of a revenue source for a province for a fiscal year, (a) the revenue, as determined by the Minister, derived by that province for that fiscal year from that revenue source; and (b) in the case of a revenue source other than a revenue source referred to in paragraph (e) of the definition revenue source , the product obtained by multiplying the sum of miscellaneous revenues derived by that province for the fiscal year by the quotient obtained by dividing the sum of revenues from that revenue source derived by all provinces for that fiscal year by the sum of all revenues derived by all provinces from the revenue sources referred to in paragraphs (a) to (d) of the definition revenue source for that fiscal year. It may be defined more particularly by the regulations. ( revenu sujet à péréquation ) total per capita fiscal capacity means, in respect of a province for a fiscal year, the amount determined by the formula A + B + [(C + E) / F] where A is the aggregate of that province’s average annual per capita yield for each revenue source, except the one referred to in paragraph (e) of the definition revenue source , for that fiscal year; B is that province’s average annual per capita revenue to be equalized, for the revenue so