Federal-Provincial Fiscal Arrangements Regulations, 2007 — 7
ion engine, including railway fuel, other than taxes or levies referred to in subparagraph (d)(iii) and taxes on the sale of liquefied petroleum gas; (h) in the case of non-commercial motor vehicle licensing revenues referred to in paragraph (h) of that definition, fees for (i) driver’s and chauffeur’s licences, and (ii) licences for, and registrations of, personal motor vehicles; (i) in the case of commercial motor vehicle licensing revenues referred to in paragraph (i) of that definition, revenues derived by a province from fees for licences for and registrations of commercial motor vehicles, including (i) fees for licences for, and registrations of, trucks, buses, trailers, tractors and passenger vehicles used for commercial purposes, (ii) public service and common carrier fees, and (iii) revenues derived under reciprocity agreements with other provinces in respect of the licensing of commercial vehicles; (j) in the case of alcoholic beverage revenues referred to in paragraph (j) of that definition, revenues derived by a province from (i) remittances to the provincial government by a liquor board, commission or authority of the province, of profits arising from sales of alcoholic beverages, (ii) 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 (iii) fees for licences and permits for the privilege of distilling, brewing, making, purchasing or dispensing alcoholic beverages; (k) in the case of hospital and medical care insurance premiums referred to in paragraph (k) of that definition, revenues derived by a province from taxes, levies or premiums imposed by a province specifically for the purpose of financing hospitalization insurance, medical care insurance or drug insurance, other than those described in subparagraph (a)(ii) and paragraph (y); (l) in the case of forestry revenues derived from the revenue sources referred to in subparagraphs (l)(i) and (ii) of that definition, as the case may be, a tax imposed specifically on income from logging on Crown lands or on private lands and royalties, stumpage fees, licences, rentals and fees that are related to the exploitation of forestry resources on those lands; (m) in the case of conventional new oil revenues referred to in paragraph (m) of that definition, revenues derived by a province – other than those described in paragraphs (o) and (p) – that are attributable to new oil that is from hydrocarbon deposits in the province, including revenues derived from (i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits, (ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and (iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits; (n) in the case of conventional old oil revenues referred to in paragraph (n) of that definition, revenues derived by a province – other than those described in any of paragraphs (m) and (o) to (r) – that are attributable to oil from hydrocarbon deposits in the province, including revenues derived from (i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits, (ii) a tax imposed by the province that is based on the assessed or estimated value of the oil reserves, and (iii) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits; (o) in the case of heavy oil revenues referred to in paragraph (o) of that definition, revenues – other than those described in paragraph (p) – derived by a province that are attributable to oil from hydrocarbon deposits in the province, that has a density of at least 935 kg/m 3 and is not third tier oil, including revenues derived from (i) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits, (ii) a tax imposed by the province that is based on the assessed or estimated value of the