Federal-Provincial Fiscal Arrangements Regulations, 2007 — 19
ise referred to in that clause exceed the portion of those losses subtracted under this clause for that business enterprise in relation to that period, but only to the extent that the amount is not more than the total profits for that calendar year of that business enterprise, and whose denominator is the aggregate, over all provinces and territories, of those numerators; (c) in the case of revenues derived from tobacco, referred to in paragraph 18(1)(c), the number of cigarettes sold to final purchasers in the province or territory in the fiscal year, as determined by dividing the revenue derived from tobacco taxes by the province or territory in the fiscal year, as set out in the certificate, by the average annual tax levy per cigarette that applies in that province or territory for that fiscal year; (d) in the case of revenues derived from motive fuel taxes derived from the sale of gasoline, referred to in paragraph 18(1)(d), the sum of (i) the average tax rate in the calendar year that ends in the fiscal year multiplied by the adjusted number of litres of gasoline taxed at road-use rate in the province or territory in that year, (ii) the average tax rate in the calendar year that ends in the fiscal year multiplied by the number of litres of aviation fuel sold in the province or territory 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 average tax rate in the calendar year that ends in the fiscal year multiplied by the number of litres of gasoline sold for use by farm trucks in the province or territory in that year; (e) in the case of revenues derived from motive fuel taxes derived from the sale of diesel fuel, referred to in paragraph 18(1)(e), the sum of (i) the average tax rate in the calendar year that ends in the fiscal year multiplied by the adjusted number of litres of diesel fuel taxed at road-use rate in the province or territory in that year, (ii) the average tax rate in the calendar year that ends in the fiscal year multiplied by the number of litres of railway fuel sold in the province or territory in that year as determined, (A) in the case where railway fuel is taxed in the province or territory 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 average tax rate in the calendar year that ends in the fiscal year multiplied by the number of litres of diesel fuel sold for use by farm trucks in the province or territory in that year; (f) in the case of revenues derived from the sale of alcoholic beverages, referred to in paragraph 18(1)(f), the sum of (i) the revenue derived by all provinces and territories from the sale of spirits in the fiscal year, as determined by the Minister on the basis of information provided by the provinces, the territories and Statistics Canada, multiplied by a fraction whose numerator is the volume of spirits sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic beverages of liquor authorities and other retail outlets, by beverage type (× 1,000) , and whose denominator is the aggregate, over all provinces and territories, of those numerators, (ii) the revenue derived by all provinces and territories from the sale of wine in the fiscal year, as determined by the Minister on the basis of information provided by the provinces, the territories and Statistics Canada, multiplied by a fraction whose numerator is the volume of wine sold in the province or territory in the fiscal year, as determined by Statistics Canada for the purpose of table 10-10-0011-01, Value of sales of alcoholic bev