GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
adjusted number of litres of diesel fuel taxed at road-use rate means, in respect of a province or territory, the amount that is the difference between (a) the number of litres of diesel fuel that are, (i) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined 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 or, if that data is not available, on the basis of any other relevant information, or (ii) in any other case, taxed at road-use rate and sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 23-10-0066-01, Sales of fuel used for road motor vehicles, annual (× 1,000) , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information; and (b) the number that is, (i) in the case of Ontario, the number of litres of diesel fuel sold for use by farm trucks in Ontario, as determined by the Minister on the basis of any relevant information, or (ii) in the case of any other province or a territory, the product of (A) the number of litres of diesel fuel that are, (I) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined by the Minister on the basis of any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada , or (II) in any other case, taxed at road-use rate in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its survey Gasoline and Other Petroleum Fuels Sold , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information, and (B) in the case of (I) Nunavut, 0.91, (II) the Northwest Territories, 0.8, (III) Yukon, 0.31, (IV) Prince Edward Island, 0.3, (V) Quebec or Newfoundland and Labrador, 0.25, (VI) Nova Scotia or New Brunswick, 0.15, and (VII) Manitoba, British Columbia, Saskatchewan or Alberta, zero. ( nombre rajusté de litres de carburant diesel taxés au taux d’utilisation routière )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
adjusted number of litres of gasoline taxed at road-use rate means, in respect of a province or territory, the number of litres of gasoline taxed at road-use rate that are sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 23-10-0066-01, Sales of fuel used for road motor vehicles, annual (× 1,000) , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any relevant information, including the revenues of those sales divided by that tax rate minus, in the case of a province or territory where gasoline that is sold for use by farm trucks is taxed at road-use rate, the number of litres of gasoline that are sold for use by farm trucks in the province or territory. ( nombre rajusté de litres d’essence taxés au taux d’utilisation routière )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
assessed market value of commercial-industrial property means, in relation to a province or territory for a calendar year, the estimated market value, as of July 1 of the preceding calendar year, of non-residential property other than farm property in the province or territory on January 1 of the calendar year, as determined by the Minister on the basis of data compiled by Statistics Canada from the Census of Agriculture and from information regarding property assessments for tax purposes for the calendar year obtained from municipal assessment agencies and adjusted to ensure inter-jurisdictional comparability. ( valeur marchande estimée des propriétés foncières commerciales-industrielles )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
assessed market value of residential property means, in relation to a province or territory for a calendar year, the estimated market value, as of July 1 of the preceding calendar year, of residential property in the province or territory on January 1 of the calendar year, as determined by the Minister on the basis of data compiled by Statistics Canada from information regarding residential property assessments for tax purposes for the calendar year obtained from municipal assessment agencies and adjusted to ensure inter-jurisdictional comparability. ( valeur marchande estimée des propriétés foncières résidentielles )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
business sector means that sector as defined by Statistics Canada for the purpose of its System of Macroeconomic Accounts. ( secteur des entreprises )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
CANSIM table means a table published by Statistics Canada showing information from its Canadian socio-economic information management (CANSIM) database. ( tableau CANSIM )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
federal general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( secteur de l’administration publique générale fédérale )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
federal government sector [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
federal income tax as determined by the micro-simulation model means, in relation to an individual — not including a trust — in a province or territory for a taxation year, the amount of tax otherwise payable under this Part in respect of that year, as defined in subsection 120(4) of the Income Tax Act , as determined by means of the micro-simulation model. ( impôt fédéral sur le revenu déterminé par le modèle de microsimulation )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
Financial Management System [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
fiscal arrangements period [Repealed, SOR/2008-318, s. 2]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
Government Finance Statistics means the Canadian Government Finance Statistics used by Statistics Canada. ( statistiques de finances publiques )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
health and social service institutions sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( sous-secteur des institutions de services de santé et de services sociaux )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
household final consumption expenditure category means any of the household consumption expenditure series categories as defined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. ( catégorie de dépenses de consommation finale des ménages )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
housing expenditure category [Repealed, SOR/2018-131, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
local general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( secteur des administrations publiques générales locales )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
local general government sub-sector [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
local government sector [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
local government sub-sector means that component of the local general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( sous-secteur des administrations publiques locales )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
micro-simulation model means the model maintained by the Department of Finance to simulate the assessment of personal income taxes based on information from T1 tax returns for a taxation year provided to that Department by the Canada Revenue Agency. ( modèle de microsimulation )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
provincial and territorial general government sector means that component of the public sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( secteur des administrations publiques générales provinciales et territoriales )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
provincial and territorial general government sub-sector [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
provincial and territorial government sector [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
provincial and territorial government sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( sous-secteur des administrations publiques provinciales et territoriales )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
publication means an official printed or electronic release of information to the public. ( publication )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
public or non-profit entity category [Repealed, SOR/2018-131, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
school boards sub-sector means that component of the local general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( sous-secteur des commissions scolaires )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
taxation year means a taxation year as defined in the Income Tax Act . ( année d’imposition )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
taxes on products means the amount determined by Statistics Canada, for the purpose of its System of Macroeconomic Accounts, that corresponds to the sum of taxes on products, whether imposed by a provincial, territorial, local or Aboriginal government, and the federal goods and services tax. ( taxes sur les produits )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
universities and colleges sub-sector means that component of the provincial and territorial general government sector as defined by Statistics Canada for the purpose of the Government Finance Statistics. ( sous-secteur des universités et des collèges )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
university and college sub-sector [Repealed, SOR/2013-225, s. 1]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
working day means a day that is not a Saturday or a holiday. ( jour ouvrable )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 2
2 (1) Parts 1 and 1.1 of these Regulations apply to payments that may be made under Parts I and I.1 of the Act for a fiscal year beginning on or after April 1, 2014. (2) Part 2 of these Regulations applies to payments that may be made under Part II of the Act for a fiscal year beginning on or after April 1, 2012. SOR/2013-225, s. 2
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 2.1
2.1 Despite any other provision of these Regulations, for the purpose of determining a revenue source or a revenue base under Part 1 or 1.1, there shall be excluded from the revenue of Ontario any amount obtained through a debt retirement charge levied under Part V.1 of the Electricity Act, 1998 , S.O. 1998, c. 15, Sched. A, and from the revenue of Nova Scotia any amount levied on electricity consumption exclusively for the purpose of repaying the debt managed by the Nova Scotia Power Finance Corporation. SOR/2015-248, s. 1; SOR/2018-131, s. 2
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 3
esidential construction [Repealed, SOR/2013-225, s. 3] certificate means the certificate referred to in section 12. ( certificat ) Crown land means, in relation to a province, land vested in Her Majesty in right of the province. ( terres domaniales ) electricity enterprise means the following corporations and authorities: (a) British Columbia Hydro and Power Authority; (b) Columbia Power Corporation; (c) [Repealed, SOR/2008-318, s. 3] (d) Hydro Quebec; (e) Manitoba Hydro; (e.1) NB Power; (e.2) [Repealed, SOR/2018-131, s. 3] (f) Newfoundland and Labrador Hydro; (g) Ontario Power Generation; and (h) SaskPower. ( société d’électricité ) federal income tax payable means, in relation to an individual – including a mutual fund trust – in a province 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; and (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. ( impôt fédéral sur le revenu à payer ) games of chance include (a) games that involve the sale of any type of lottery ticket, including (i) conventional on-line and off-line lottery tickets, (ii) instant lottery tickets, including scratch-and-win tickets and break-open tickets, and (iii) sports-betting tickets; (b) games that are played on video lottery terminals; (c) games that are played on slot machines; (d) games played at casinos; and (e) bingo. ( jeux de hasard ) housing expenditure category [Repealed, SOR/2013-225, s. 3] housing expenditures [Repealed, SOR/2013-225, s. 3] hydrocarbon deposits means naturally occurring hydrocarbon deposits. ( gisements d’hydrocarbures ) intermediate input commodity [Repealed, SOR/2013-225, s. 3] intermediate input expenditures [Repealed, SOR/2013-225, s. 3] minerals [Repealed, SOR/2013-225, s. 3] net provincial sales tax revenues [Repealed, SOR/2013-225, s. 3] new oil [Repealed, SOR/2013-225, s. 3] non-business sector industry [Repealed, SOR/2013-225, s. 3] personal expenditure category [Repealed, SOR/2013-225, s. 3] personal expenditures [Repealed, SOR/2013-225, s. 3] private land means, in relation to a province, land other than its Crown land, including land in the province that is vested in Her Majesty in right of Canada. ( terres privées ) simulated federal income tax [Repealed, SOR/2013-225, s. 3] third tier oil [Repealed, SOR/2013-225, s. 3] SOR/2008-318, s. 3; SOR/2013-225, s. 3; SOR/2018-131, s. 3 SOR/2023-230, s. 4
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
assessed market value of residential property [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
business sector industry [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
capital expenditures for machinery and equipment [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
capital expenditures for non-residential construction [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
certificate means the certificate referred to in section 12. ( certificat )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
Crown land means, in relation to a province, land vested in Her Majesty in right of the province. ( terres domaniales )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
electricity enterprise means the following corporations and authorities: (a) British Columbia Hydro and Power Authority; (b) Columbia Power Corporation; (c) [Repealed, SOR/2008-318, s. 3] (d) Hydro Quebec; (e) Manitoba Hydro; (e.1) NB Power; (e.2) [Repealed, SOR/2018-131, s. 3] (f) Newfoundland and Labrador Hydro; (g) Ontario Power Generation; and (h) SaskPower. ( société d’électricité )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
federal income tax payable means, in relation to an individual – including a mutual fund trust – in a province 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; and (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. ( impôt fédéral sur le revenu à payer )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
games of chance include (a) games that involve the sale of any type of lottery ticket, including (i) conventional on-line and off-line lottery tickets, (ii) instant lottery tickets, including scratch-and-win tickets and break-open tickets, and (iii) sports-betting tickets; (b) games that are played on video lottery terminals; (c) games that are played on slot machines; (d) games played at casinos; and (e) bingo. ( jeux de hasard )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
housing expenditure category [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
housing expenditures [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
hydrocarbon deposits means naturally occurring hydrocarbon deposits. ( gisements d’hydrocarbures )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
intermediate input commodity [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
intermediate input expenditures [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
net provincial sales tax revenues [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
non-business sector industry [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
personal expenditure category [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
personal expenditures [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
private land means, in relation to a province, land other than its Crown land, including land in the province that is vested in Her Majesty in right of Canada. ( terres privées )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
simulated federal income tax [Repealed, SOR/2013-225, s. 3]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
third tier oil [Repealed, SOR/2013-225, s. 3]