Federal-Provincial Fiscal Arrangements Regulations, 2007 — 19
ector industries and all commodities, of the capital expenditures for non-residential structures in the province or territory, by each industry for each commodity, multiplied by a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures, by that industry for that commodity, in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures, by that industry for that commodity, in all of those provinces and territories, E is the aggregate, over all public education or non-profit entity categories, of the capital expenditures for machinery and equipment in the province or territory by each category multiplied by (a) in the case of the public education services category, a fraction, whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces and territories, multiplied by 25 per cent, and (b) in the case of the non-profit entity category, a fraction, whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that category in all provinces or territories that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces and territories, F is the aggregate, over all public education or non-profit entity categories, of the capital expenditures for non-residential structures in the province or territory by each category multiplied by (a) in the case of the public education services category, a fraction, whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces and territories, multiplied by 25 per cent, and (b) in the case of the non-profit entity category, a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces and territories, G is the aggregate, over all post-secondary education or non-profit industries and all intermediate inputs, of the intermediate input expenditures in the province or territory by each industry for each intermediate input multiplied by (a) in the case of the post-secondary educational services industry, a fraction, whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that industry for that intermediate input in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that industry for that intermediate input in all of those provinces and territories, multiplied by 50 per cent and (b) in the case of the non-profit institutions serving households industry, a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that industry for that intermediate input in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that industry for that intermediate input in all of those provinces and territories, H is the aggregate, over all business sector industries and all intermediate inputs, of the intermediate input expenditures in the province or territory by each industry for each intermediate input, multiplied by a fraction whose numerator is the total of the net provincial and territorial sales t