Federal-Provincial Fiscal Arrangements Regulations, 2007 — 19
l year, and C is the aggregate, over all provinces and territories, of the amounts calculated for A; (h) in the case of revenues derived from property taxes, referred to in paragraph 18(1)(h), the weighted sum of three sub-bases, determined by the formula (B1 × 0.611) + (B2 × 0.378) + (B3 × 0.011) where B1 is the market value residential sub-base, determined by the formula [(R × 1/R1) × 0.7] + [(P × 1/P1) × 0.3] where R is the assessed market value of residential property in the province or territory for the calendar year that ends in the fiscal year, R1 is the aggregate, over all provinces and territories, of the amounts determined for R, P is the population of the province or territory for the fiscal year, as determined in accordance with section 27, and P1 is the aggregate, over all provinces and territories, of the amounts determined for P, B2 is the market value commercial-industrial sub-base as determined by the formula [(N × 1/N1) × 0.7] + [(P × 1/P1) × 0.3] where N is the assessed market value of commercial-industrial property in the province or territory for the calendar year that ends in the fiscal year, N1 is the aggregate, over all provinces and territories, of the amounts determined for N, P is the population of the province or territory for the fiscal year, as determined in accordance with section 27, and P1 is the aggregate, over all provinces and territories, of the amounts determined for P, and B3 is the farm sub-base as determined by the formula F × 1/F1 where F is the value of farm land and buildings in a province or territory, measured in current dollars, as determined by Statistics Canada for the purpose of its publication entitled Census of Agriculture , and adjusted to exclude farm residences, for the most recent calendar year available in the publication, and F1 is the aggregate, over all provinces and territories, of the amounts determined for F; and (i) in the case of revenues relating to consumption taxes, as described in paragraph 18(1)(i), the amount determined on the basis of data provided by Statistics Canada, for the calendar year that ends in the fiscal year by the formula A + B + C + D + E + F + G + H + I + J where A is the aggregate, over all household final consumption expenditure categories, of the household final consumption expenditures in the province or territory for each category multiplied by a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures for that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures for that category in all of those provinces and territories, B is the aggregate, over all housing expenditure categories, of the housing expenditures in the province or territory for each category multiplied by a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures for that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures for that category in all of those provinces and territories, C is the aggregate, over all business sector industries and all commodities, of the capital expenditures for machinery and equipment in the province or territory, by each industry for each commodity, multiplied by a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that industry for that commodity in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that industry for that commodity in all of those provinces and territories, D is the aggregate, over all business sector industries and all commodities, of the capital expenditures for non-residential structures in the province or territory, by each industry for each commodity, multiplied by a fraction whose numer