Federal-Provincial Fiscal Arrangements Regulations, 2007 — 6
et provenant de la vente de billets de loterie et des taxes afférentes aux pistes de course ) net revenue after prize payouts from the sale of lottery tickets means the gross revenue from the sale of lottery tickets less prize payouts in relation to those sales, (a) including the net revenue after prize payouts from the sale of lottery tickets by (i) the provincially owned or provincially controlled business enterprises, boards, commissions or authorities referred to in subparagraphs 7(1)(z.2)(i) to (iii), (ii) charitable organizations, (iii) aboriginal governments, and (iv) any other commercial enterprises, non-profit organizations or other entities, including entities controlled, managed or operated by, or on behalf of, aboriginal persons; and (b) including the net revenue after prize payouts from the sale of lottery tickets for any game referred to in paragraph (a) of the definition “games of chance” in section 3. However, it does not include the net revenue after prize payouts from the sale of (c) raffle tickets, or (d) lottery tickets in casinos, if the profits remitted or paid to the provincial government that are generated by those sales are counted as revenue from the revenue source set out in paragraph (z.3) of the definition revenue source in subsection 3.9(1) of the Act. ( revenu net, après versement des prix, provenant de la vente de billets de loterie ) new oil means (a) in the case of Alberta, (i) oil from wells that draw from pools discovered on or after April 1, 1974 and before October 1, 1992, (ii) oil from horizontal wells that draw from pools discovered on or after April 1, 1974, and (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes; (b) in the case of British Columbia, (i) oil from wells that draw from pools or portions of pools in which no well drillings were completed before November 1, 1975 and that is not third tier oil, (ii) oil from horizontal wells that draw from pools or portions of pools in which no well drillings were completed before November 1, 1975, (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, (iv) oil from wells that received the new oil reference price under the National Energy Program, and (v) oil from wells abandoned for three consecutive years and for which production resumed on or after January 1, 1981 and that had not been converted to an injection, pressure maintenance or observation well; (c) in the case of Manitoba, (i) oil from vertical wells that were drilled and completed on or after April 1, 1974 and before April 1, 1999, (ii) oil from horizontal wells that were drilled and completed on or after April 1, 1974, (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1987 and before April 1, 1999, (iv) oil from wells abandoned before April 1, 1974 and re-entered on or after April 1, 1974 and before April 1, 1999, and (v) incentive oil; (d) in the case of Saskatchewan, (i) oil from vertical wells that were drilled and completed on or after January 1, 1974 and before January 1, 1994, (ii) oil from horizontal wells that were drilled and completed on or after April 1, 1991, (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1974 and before January 1, 1994, and (iv) oil from wells producing less than 1.6 m 3 per day that were drilled and completed before January 1, 1994; and (e) in the case of all other provinces, (i) oil from vertical wells that were drilled and completed on or after January 1, 1974 and before January 1, 1994, and (ii) oil from horizontal wells that were drilled and completed on or after January 1, 1974. ( nouveau pétrole ) non-business sector industry means any of the following industries as defined by Statistics