Federal-Provincial Fiscal Arrangements Regulations, 2007 — 14.1
raction (A) whose numerator is the I as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate I is missing from the certificate, and (B) whose denominator is the I as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate I is provided in the certificate; (c.2) if, when determining a revenue base referred to in paragraph 5(c) for a fiscal year, the expenditure and tax information required to calculate G for a province for a calendar year is missing from the certificate, the Minister may use in place of G (i) for the earliest of the calendar years for which the information necessary to calculate G is missing from the certificate, the product of G as calculated for that province for the most recent calendar year for which information is provided in the certificate multiplied by one plus the average of the annual rates of growth of the provincial government’s current expenditures and non-profit institutions serving households’ final consumption expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, for the calendar year for which the information required to calculate G is missing from the certificate, and (ii) for any other calendar year for which the information required to calculate G is missing from the certificate, the result obtained under subparagraph (i) multiplied by one plus the sum of the annual averages of the annual rates of growth of the provincial government’s current expenditures and non-profit institutions serving households’ final consumption expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, as determined for all calendar years for which the information required to calculate G is missing from the certificate; (c.3) if, when determining a revenue base referred to in paragraph 5(c) for a fiscal year, the expenditure and tax information required to calculate H for a province for a calendar year is missing from the certificate, the Minister may use in place of H the product of H as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction (i) whose numerator is the current dollar provincial gross domestic product at market prices for that province, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the calendar year for which the information required to calculate H is missing from the certificate, and (ii) whose denominator is the current dollar provincial gross domestic product at market prices for that province, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the most recent calendar year for which the information required to calculate H is provided in the certificate; (d) if, when determining a revenue base referred to in paragraph 8(1)(d) for a fiscal year, the expenditure and tax information required to calculate G and H for a province for a calendar year is missing from the certificate, the Minister may use in place of G and H, respectively, (i) the product of G as calculated for that province for the most recent calendar year for which information is provided in the certificate and a fraction (A) whose numerator is the provincial government’s current expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the calendar year for which the information required to calculate G is missing from the certificate, and (B) whose denominator is the provincial government’s current expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the most recent calendar year for which the information required to ca