Federal-Provincial Fiscal Arrangements Regulations, 2007 — 19
n whose numerator is the volume of wine sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic beverages of liquor authorities and other retail outlets, by beverage type (× 1,000) , and whose denominator is the aggregate, over all provinces and territories, of those numerators, and (iii) the revenue derived by all provinces and territories from the sale of beer in the fiscal year, as determined by the Minister on the basis of information provided by the provinces, the territories and Statistics Canada, multiplied by a fraction whose numerator is the volume of beer sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic beverages of liquor authorities and other retail outlets, by beverage type (× 1,000) , and whose denominator is the aggregate, over all provinces and territories, of those numerators; (g) in the case of revenues derived from payroll taxes, referred to in paragraph 18(1)(g), the aggregate, over all payroll tax systems, of the amount determined for each system by the formula A × (B/C) where A is the amount determined by the formula (D/E) × (F/G) + H where D is the estimated amount of payroll taxes that would be imposed on the employers in the province or territory under the payroll tax system for the calendar year that ends in the fiscal year as if the tax system applied to the employers in the province or territory, calculated on the basis of (i) the statutory rates, thresholds and exemptions applicable under the tax system as of June 1 of the fiscal year, and (ii) data on the gross payroll of employers in the province or territory — other than those referred to in subparagraphs (i) and (ii) of the description of G — for the calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its Survey of Employment, Payrolls and Hours , E is the statutory tax rate applicable or, if there is more than one tax rate, the rate that would apply to payrolls in excess of the highest threshold, under the payroll tax system as of June 1 of the fiscal year, and F is the total wages and salaries excluding supplementary labour income, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts, paid in the province or territory in the calendar year that ends in the fiscal year, other than the wages and salaries paid by (i) the federal general government sector to employees in the defence industry, and (ii) the provincial and territorial general government sector and the local general government sector to their employees, G is the gross dollar value, before deductions, of the payrolls of all employers in the province or territory for the calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its Survey of Employment, Payrolls and Hours , other than the payrolls of (i) employers not included in that survey, and (ii) employers in the following industry classifications, as defined by the North American Industry Classification System: (A) the elementary and secondary schools industry group, (B) the hospitals subsector, (C) the nursing and residential care facilities subsector, (D) the provincial and territorial public administration subsector, and (E) the local, municipal and regional public administration subsector, and H is military pay and allowances, excluding supplementary labour income, paid in the province or territory in the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts, B is the total revenue derived from the payroll tax system for the fiscal 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 wei