Federal-Provincial Fiscal Arrangements Regulations, 2007 — 8
in the calendar year that ends in the fiscal year and the adjusted number of litres of gasoline taxed at road-use rate in the province in that year, (ii) the product of the average tax rate in the calendar year that ends in the fiscal year and the number of litres of aviation and turbo fuel sold in the province in that year, as determined by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold , and (iii) the product of the average tax rate in the calendar year that ends in the fiscal year and the number of litres of gasoline sold for use by farm trucks in the province in that year; (g) in the case of motive fuel taxes derived from the sale of diesel fuel, described in paragraph 7(1)(g), the sum of (i) the product of the average tax rate in the calendar year that ends in the fiscal year and the adjusted number of litres of diesel fuel taxed at road-use rate in the province in that year, (ii) the product of the average tax rate in the calendar year that ends in the fiscal year and the number of litres of railway fuel sold in the province in that year as determined (A) in the case where railway fuel is taxed in the province throughout that year and data on the tax is complete and available, by Statistics Canada on the basis of data from its survey Gasoline and Other Petroleum Fuels Sold , and (B) in any other case, by the Minister on the basis of data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada , and (iii) the product of the average tax rate in the calendar year that ends in the fiscal year and the number of litres of diesel fuel sold for use by farm trucks in the province in that year; (h) in the case of non-commercial motor vehicle licensing revenues described in paragraph 7(1)(h), the sum of the following numbers in the province in the calendar year that ends in the fiscal year, each as determined by Statistics Canada for the purpose of CANSIM table 405-0004, Road motor vehicles, registrations , or by the Minister if Statistics Canada does not make the determination: (i) the number of registrations of on-road motor vehicles weighing less than 4 500 kg, and (ii) four tenths of the number of registrations of on-road motorcycles and mopeds; (i) in the case of commercial motor vehicle licensing revenues described in paragraph 7(1)(i), the aggregate, over the following categories of vehicles, of the number of registered vehicles in each category, as determined by Statistics Canada for the purpose of CANSIM table 405-0004, Road motor vehicles, registrations , multiplied by the weighted average licence fee for that category over all provinces, as calculated on the basis of data respecting licence fees charged by each province contained in the R.L. Polk & Co. publication Canadian and International Registration Manual : (i) farm vehicles weighing at least 4 500 kg but less than 15 000 kg, (ii) farm vehicles weighing at least 15 000 kg, (iii) non-farm vehicles weighing at least 4 500 kg but less than 15 000 kg, and (iv) non-farm vehicles weighing at least 15 000 kg; (j) in the case of alcoholic beverage revenues described in paragraph 7(1)(j), the sum of (i) the revenue derived by all provinces from the sale of spirits in the fiscal year, as determined by the Minister on the basis of information provided by the provinces and Statistics Canada, multiplied by a fraction whose numerator is the volume of spirits sold in the province in the fiscal year, as determined by Statistics Canada for the purpose of CANSIM table 183-0024, Sales of alcoholic beverages by volume, value and per capita 15 years and over, fiscal years ended March 31 , and whose denominator is the aggregate, over all provinces, of those numerators, (ii) the revenue derived by all provinces from the sale of wine in the fiscal year, as determined by the Minister on the basis of information provided by the provinces and Statistics Canada, multiplied by a fracti