Federal-Provincial Fiscal Arrangements Regulations, 2007 — 8
erator is the aggregate, over all provinces, of the amounts determined for M multiplied by the fraction 84.078/15.922 and whose denominator is the aggregate, over all provinces, of the amounts determined for K, M is the value of farm net capital stock in the province that consists of building construction in the crop production subsector and the animal production and aquaculture subsector, measured in current dollars as of the end of the calendar year that ends in the preceding fiscal year, as determined by Statistics Canada for the purpose of its Fixed Capital Flows and Stocks data series, and N3 is the aggregate, over all provinces, of the amount determined for each province by the formula (K × L) +M where K, L and M are the amounts determined for K, L and M, respectively, in the formula for B3, and B4 is the multi-concept residential sub-base as determined by the formula {[(A + B + C) × D] + E} × 1/N4 where A is the value of household disposable income for the calendar year that ends in the preceding fiscal year, less provincial and local indirect taxes for that year, other than provincial and local property taxes, non-profit taxes on corporations, motor vehicle licence and permit fees paid by businesses, miscellaneous taxes on natural resources and provincial and local taxes on the sale price and value of real or immovable property on its transfer in each province, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, B is the product of (i) the population of the province for the preceding fiscal year multiplied by (A) 1.694990, in the case of Ontario, (B) 1.449733, in the case of Quebec, (C) 0.704058, in the case of Nova Scotia, (D) 0.533864, in the case of New Brunswick, (E) 0.943687, in the case of Manitoba, (F) 1.800304, in the case of British Columbia, (G) 0.490192, in the case of Prince Edward Island, (H) 0.698474, in the case of Saskatchewan, (I) 1.015645, in the case of Alberta, and (J) 0.623713, in the case of Newfoundland and Labrador, and (ii) a fraction whose numerator is the aggregate, over all provinces, of the amounts determined for A and whose denominator is the aggregate, over all provinces, of the values determined under subparagraph (i), C is the product of (i) the population of the province, including the estimated number of non-permanent residents, for the preceding fiscal year, less the population of the province, including the estimated number of non-permanent residents, for the fiscal year that was five years before that preceding fiscal year, and (ii) a fraction whose numerator is the aggregate, over all provinces, of the amounts determined for A and whose denominator is the aggregate, over all provinces, of the values determined under subparagraph (i), D is a fraction whose numerator is the aggregate, over all provinces, of the amounts determined for E multiplied by 0.6056 and whose denominator is the aggregate, over all provinces, of the amounts determined for A, B and C, E is the residential net capital stock in the province, measured in current dollars, as of the end of the calendar year that ends in the preceding fiscal year, as determined by Statistics Canada for the purpose of its Fixed Capital Flows and Stocks data series, and N4 is the aggregate, over all provinces, of the amount determined for each province by the formula [(A + B + C) × D] + E where A, B, C, D and E are the amounts determined for A, B, C, D and E, respectively, in the formula for B4; (z.1) in the case of race track taxes described in paragraph 7(1)(z.1), the gross amount wagered in the province in the calendar year that ends in the fiscal year at pari-mutuel tracks on harness and running horse races, as determined by the Canadian Pari-Mutuel Agency; (z.2) in the case of revenues from lottery ticket sales, described in paragraph 7(1)(z.2), the product of 1,000,000 and the sum of (i) the product of the net revenue after prize payouts from the sale of lottery tickets in the p