Federal-Provincial Fiscal Arrangements Regulations, 2007 — 14.1
ds in the fiscal year, those refunds that are assessed or reassessed by the Canada Revenue Agency during the first 10 months of the calendar year that ends in the following fiscal year; (c) if, when determining a revenue base referred to in paragraph 5(c) for a fiscal year, information on taxes on products, other than federal and provincial general sales taxes, is not available from Statistics Canada for the purpose of netting those taxes from household final consumption expenditures, capital expenditures for intellectual property products, capital expenditures for machinery and equipment or capital expenditures for non-residential structures in a province, the Minister may use in place of that information (i) in respect of household final consumption expenditures, the product, for each household final consumption expenditure category, of those expenditures in the province for the fiscal year, net of federal and provincial general sales taxes, and a fraction (A) whose numerator is the amount of taxes on products, other than federal and provincial general sales taxes, paid in relation to those expenditures for that category in the province for the most recent fiscal year for which information on those taxes is available from Statistics Canada, and (B) whose denominator is the expenditures for that category, net of federal and provincial general sales taxes, in the province for that most recent fiscal year, and (ii) in respect of each type of capital expenditure, the product, for each public education or non-profit entity category, of those expenditures in the province for the fiscal year, net of federal and provincial general sales taxes, and a fraction (A) whose numerator is the amount of taxes on products, other than federal and provincial general sales taxes, paid in relation to that type of capital expenditure by that category or sector in the province for the most recent fiscal year for which information on those taxes is available from Statistics Canada, and (B) whose denominator is the capital expenditures of that type by that category or sector, net of federal and provincial general sales taxes, in the province for that most recent fiscal year; (c.1) if, when determining a revenue base referred to in paragraph 5(c) for a fiscal year, the expenditure and tax information required to calculate C, D and I for a province for a calendar year is missing from the certificate, the Minister may use in place of C, D, and I, respectively, (i) the product of C as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction (A) whose numerator is the C as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate C is missing from the certificate, and (B) whose denominator is the C as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate C is provided in the certificate, (ii) the product of D as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction (A) whose numerator is the D as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate D is missing from the certificate, and (B) whose denominator is the D as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate D is provided in the certificate, and (iii) the product of I as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction (A) whose numerator is the I as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate I is missing from the