Federal-Provincial Fiscal Arrangements Act — F-8 3.5
Interpretation 3.5 (1) The following definitions apply in this section and in sections 3 to 3.4. average annual per capita national revenue to be equalized means, for a fiscal year for a revenue source, the amount determined by the formula (A/2 + B/4 + C/4) / D where A is the national revenue to be equalized for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the national revenue to be equalized for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the national revenue to be equalized for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the aggregate of the average annual population of all provinces for that fiscal year. ( revenu national annuel moyen sujet à péréquation par habitant ) average annual per capita national yield means, for a revenue source for a fiscal year, the amount determined by the formula (A/2 + B/4 + C/4) / D where A is the national yield for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the national yield for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the national yield for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the aggregate of the average annual population of all provinces for that fiscal year. ( rendement national annuel moyen par habitant ) average annual per capita revenue to be equalized means, in respect of a province for a revenue source for a fiscal year, the amount determined by the formula (A/2 + B/4 + C/4) / D where A is the revenue to be equalized for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the revenue to be equalized for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the revenue to be equalized for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the average annual population of that province for that fiscal year. ( revenu annuel moyen sujet à péréquation par habitant ) average annual per capita yield means, in respect of a province for a revenue source for a fiscal year, an amount determined by the formula (A/2 + B/4 + C/4) / D where A is the yield for that revenue source for the fiscal year that is two years prior to that fiscal year; B is the yield for that revenue source for the fiscal year that is three years prior to that fiscal year; C is the yield for that revenue source for the fiscal year that is four years prior to that fiscal year; and D is the average annual population of that province for that fiscal year. ( rendement annuel moyen par habitant ) average annual population means, in respect of a province for a fiscal year, the amount determined by the formula A/2 + B/4 + C/4 where A is the population of that province for the fiscal year that is two years prior to that fiscal year; B is the population of that province for the fiscal year that is three years prior to that fiscal year; and C is the population of that province for the fiscal year that is four years prior to that fiscal year. ( population annuelle moyenne ) equalized fiscal capacity means, in respect of a province for a fiscal year, the product obtained by multiplying the per capita equalized fiscal capacity of that province for that fiscal year by the average annual population of that province for that fiscal year. ( capacité fiscale après péréquation ) national average rate of tax means, in respect of a revenue source, the rate equal to the quotient obtained by dividing the aggregate of the revenue to be equalized for a revenue source for a fiscal year for all provinces by the revenue base in respect of that revenue source for that fiscal year for all provinces. ( taux d’imposition national moyen ) national revenue to be equalized means, in respect of a revenue source for a fiscal year, the amount equal