Federal-Provincial Fiscal Arrangements Regulations, 2007 — 4
4 (1) The provincial revenues that are derived from, or that are deemed to be derived from, the revenue sources referred to in paragraphs (a) to (e) of the definition revenue source in subsection 3.5(1) of the Act 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 on the income of individuals or unincorporated businesses, including a levy other than a universal pension plan levy, (ii) taxes imposed by a province on the payroll of employers, and (iii) revenues derived from levies or premiums imposed by a province 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contributions to the Nova Scotia Seniors’ Pharmacare Program or the Alberta supplementary health benefits plans; (iv) [Repealed, SOR/2013-225, s. 5] (b) in the case of revenues relating to business income referred to in paragraph (b) of that definition, (i) taxes, other than those referred to in paragraph (e), that are imposed by a province on the income of corporations, (ii) remittances to a provincial government of profits of business enterprises of the province, other than remittances by (A) a liquor board, commission or authority of the province, (A.1) a cannabis board, commission or authority of the province, (B) an enterprise that is engaged entirely or primarily in the marketing of oil or natural gas, (C) an enterprise, board, commission or authority that is engaged in the administration of a provincial lottery, and (D) an electricity enterprise, (iii) revenues derived by a province from taxes imposed by the province on the paid-up capital of corporations, and (iv) fines and penalties imposed on businesses by a province or local government; (c) in the case of revenues relating to consumption referred to in paragraph (c) of that definition, (i) sales taxes – including those on meals, hotel services, telecommunications and cable television, and amusement taxes – that are not described elsewhere in this subsection and that are imposed by a province or local government on final purchasers or on users of goods and services, (ii) amounts paid to a province in accordance with a sales tax harmonization agreement, (iii) a specific tax imposed by a province on final purchasers of tobacco and tobacco products, (iv) taxes, other than those referred to in subparagraph (xv), that are imposed by a province on final purchasers of gasoline and diesel fuel used in an internal combustion engine, including aviation fuel and railway fuel, and on purchasers of liquefied petroleum gas, (v) revenues derived by a province from fees for (A) driver’s and chauffeur’s licences, and (B) licences for, and registrations of, personal motor vehicles, (vi) revenues derived by a province from fees for licences and registrations of commercial motor vehicles, including (A) fees for licences for, and registrations of, trucks, buses, trailers, tractors and passenger vehicles used for commercial purposes, (B) public service and common carrier fees, and (C) revenues derived under reciprocity agreements with other provinces in respect of the licensing of commercial vehicles, (vii) revenues derived by a province from (A) remittances, to the provincial government by a liquor board, commission or authority of the province, of profits arising from sales of alcoholic beverages, (B) a specific sales tax imposed by the province on the sale of alcoholic beverages by a liquor board, commission or authority of the province, and (C) fees for licences and permits for the privilege of distilling, brewing, making, purchasing or dispensing alcoholic beverages, (viii) [Repealed, SOR/2013-225, s. 5] (ix) taxes imposed by a province on insurance premiums, (x) taxes imposed by a province on amounts wagered in the province on harness and running horse races, (xi) profits derived from the operation of games of chance that are remitted to a provincial government by (A