Federal-Provincial Fiscal Arrangements Regulations, 2007 — 4
posed by a province on amounts wagered in the province on harness and running horse races, (xi) profits derived from the operation of games of chance that are remitted to a provincial government by (A) a business enterprise, commission, authority or board of the province that conducts and manages games of chance in the province, (B) a business enterprise, commission, authority or board that is jointly owned by the province and one or more other provinces and that conducts and manages games of chance in the province, or (C) a business enterprise, commission, authority or board of another province that conducts and manages games of chance in the province, (xii) revenues derived by a province from a tax imposed on casino winnings or from any other similar direct or indirect tax that is imposed in relation to the operation or sale of games of chance, (xiii) profits, other than those referred to in subparagraph (xi), that are derived from the sale of goods or services – including the sale of food, drink, lodging and parking space – that are remitted to a provincial government by a casino that is owned or controlled by a business enterprise, commission, authority or board of the province or another province, (xiv) the province’s share of revenue from any revenue that is shared by Canada and the province, other than the revenues referred to in subparagraphs (xvi) and (e)(vii) and (viii), (xv) a carbon levy or tax imposed by a province, including a tax on fuel that is proportional to the greenhouse gas emissions that are generated by the burning of fuel, and revenues raised from auctioning carbon allowances, credits or permits under an emissions trading system, and (xvi) revenues derived by a province from (A) remittances, to the provincial government by a cannabis board, commission or authority of the province, of profits arising from sales of cannabis products, (B) a specific sales tax imposed by the province on cannabis products by a cannabis board, commission or authority of the province, (C) a specific sales tax imposed by the federal government on cannabis products that is shared with the province, and (D) fees for licences and permits for the privilege of making, purchasing, distributing or selling cannabis products; (d) in the case of revenues derived from property taxes referred to in paragraph (d) of that definition, (i) taxes imposed by a province or local government on (A) the owner of real or immovable property, (B) the occupant of real or immovable property, if the owner is exempt from property taxes on that property, and (C) a person occupying or using real or immovable property for the purpose of carrying on a business, if the taxes are computed in relation to that occupation or use by the person, (ii) grants in lieu of taxes described in subparagraph (i) received by a province or local government in relation to real or immovable property that is exempt from taxation, other than that owned by Her Majesty in right of the province and occupied by a provincial government department or owned by the local government, and (iii) taxes imposed by a province or local government on the sale price or value of real or immovable property when it is transferred; and (iv) [Repealed, SOR/2023-230, s. 5] (v) [Repealed, SOR/2023-230, s. 5] (e) in the case of revenues derived from natural resources referred to in paragraph (e) of that definition, (i) revenues attributable to oil from hydrocarbon deposits in a province, including revenues derived by the province from (A) a levy imposed by the province for the privilege of producing oil from hydrocarbon deposits, (B) a tax imposed by the province that is based on the assessed or estimated value of oil reserves, and (C) a tax imposed by the province that is based on the price of oil produced from hydrocarbon deposits, (ii) revenues derived by a province from a levy imposed by the province for the privilege of (A) mining and carrying out the in-situ production of bitumen that may be used to