Federal-Provincial Fiscal Arrangements Regulations, 2007 — 17
. ( revenu imposable réparti des personnes morales ) allocated corporation taxable income attributable to the territory for the fiscal year [Repealed, SOR/2013-225, s. 18] assessed market value of commercial-industrial property [Repealed, SOR/2023-230, s. 10] average tax rate means (a) for the purpose of subparagraph 19(1)(d)(i), the aggregate, over all provinces and territories, of the provincial or territorial rate of gasoline tax applicable to road-use gasoline sold in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the adjusted number of litres of gasoline taxed at road-use rate in that province or territory during that calendar year and whose denominator is the aggregate, over all provinces and territories, of those numerators; (b) for the purpose of subparagraph 19(1)(d)(ii), the aggregate, over all provinces and territories, of the provincial or territorial tax rate applicable to aviation fuel sold in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of aviation fuel sold in that province or territory during that calendar year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold — or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information — and whose denominator is the aggregate, over all provinces and territories, of those numerators; (c) for the purpose of subparagraph 19(1)(d)(iii), the aggregate, over all provinces and territories, of the provincial or territorial tax rate applicable to gasoline sold for use by farm trucks in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of gasoline sold for use by farm trucks in that province or territory during that calendar year and whose denominator is the aggregate, over all provinces and territories, of those numerators; (d) for the purpose of subparagraph 19(1)(e)(i), the aggregate, over all provinces and territories, of the provincial or territorial rate of diesel tax applicable to road-use diesel fuel sold in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the adjusted number of litres of diesel fuel taxed at road-use rate in that province or territory during that calendar year and whose denominator is the aggregate, over all provinces and territories, of those numerators; (e) for the purpose of subparagraph 19(1)(e)(ii), the aggregate, over all provinces and territories, of the provincial or territorial tax rate applicable to railway fuel sold in each province or territory during the calendar year that ends in the fiscal year, multiplied by a fraction (i) whose numerator is, (A) in the case of a province or territory in which railway fuel is not taxed throughout the calendar year or for which data is not available, the number of litres of railway fuel sold in that province or territory during that calendar year, as determined by the Minister on the basis of any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada , and (B) in any other case, the number of litres of railway fuel sold in that province or territory during that calendar year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information, and (ii) whose denominator is the aggregate, over all provinces and territories, of those numerators; and (f) for the purpose of subparagraph 19(1)(e)(iii), the aggregate, over all provinces and territories, of