Federal-Provincial Fiscal Arrangements Regulations, 2007 — 17
ose 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 the provincial or territorial tax rate applicable to diesel fuel 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 diesel fuel used 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. ( taux moyen de taxe ) business sector industry means any of the business sector industries as defined by Statistics Canada (a) with respect to capital expenditures, for the purpose of its Provincial and Territorial Supply and Use Tables’ detailed level final demand matrix; and (b) with respect to intermediate input expenditures, for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix. ( industrie du secteur des entreprises ) capital expenditures means expenditures on commodities, as determined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level final demand matrix, net of any taxes on products, also as determined by Statistics Canada. ( dépenses en capital fixe ) capital expenditures for intellectual property products means the gross fixed capital formation in intellectual property products as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any own-account expenditures and any taxes on products, also as determined by Statistics Canada. ( dépenses en capital fixe pour les produits de propriété intellectuelle ) capital expenditures for machinery and equipment means the gross fixed capital formation in machinery and equipment as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any taxes on products, also as determined by Statistics Canada. ( dépenses en capital fixe pour machines et matériel ) capital expenditures for non-residential structures means the gross fixed capital formation in non-residential structures as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any taxes on products, also as determined by Statistics Canada. ( dépenses en capital fixe pour les ouvrages non résidentiels ) certificate means the certificate referred to in section 28. ( certificat ) commodity means any of the commodities as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level final demand matrix. ( produit de base ) federal income tax payable means, in relation to an individual – including a mutual fund trust – in a territory for a taxation year, the amount of “tax otherwise payable under this Part”, as defined in subsection 120(4) of the Income Tax Act , as determined by the Canada Revenue Agency in the following taxation year (a) including additional amounts assessed for previous taxation years that were not included in the earlier amounts assessed for those years; (b) including additional amounts assessed for subsequent taxation years that will not be included in the amounts assessed for those years; (c) excluding any amount related to refunds of federal capital gain taxes on a mutual fund trust assessed on or after December 31, 2002 for the fiscal year beginning on April 1, 2001; and (d) in the case of Yukon, excluding any remittance received in respect of that year by any specified Yukon aboriginal government under a personal income tax room sharing agreement between that government and the Government of Canada. ( impôt fédéral sur le revenu à payer ) household final consumption expenditures means, (a) in the case of expenditures relating to property insurance, accident