Federal-Provincial Fiscal Arrangements Regulations, 2007 — 30
 their taxation years ending in the calendar year that ends in the fiscal year, those refunds that are assessed or reassessed by the Canada Revenue Agency during the first 10 months of the calendar year that ends in the following fiscal year; (c) if information that is necessary for determining a revenue base referred to in paragraph 19(1)(d) or (f) for a fiscal year is incorrect, missing from the certificate or, in the case of information that is not required to be set out in the certificate, unavailable from the information source identified in these Regulations, the Minister may replace the revenue base with the product of (i) an estimate of the revenue base derived by substituting, in the calculation of the base, information for the most recent fiscal year or calendar year, as the case may be, for which the required information is set out in the certificate or is available from the identified information source, and (ii) a fraction (A) whose numerator is one plus a fraction whose numerator is the province or territory’s percentage of the population of all provinces and territories for the fiscal year for which the revenue base is being determined and whose denominator is that percentage for the fiscal year referred to in subparagraph (i) or, if that subparagraph refers to a calendar year, the fiscal year in which that calendar year ends, and (B) whose denominator is two; (d) if, when determining a revenue base referred to in paragraph 19(1)(g) for a fiscal year, information on the wages and salaries described in subparagraph (ii) of the description of F in that paragraph for the calendar year that ends in the fiscal year is missing from the certificate, the Minister may use in place of that information the product of the amount determined for that subparagraph for the most recent calendar year for which the information is provided in the certificate and a fraction (i) whose numerator is the provincial or territorial government’s current expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the calendar year for which the wages and salaries information is missing from the certificate, and (ii) whose denominator is the provincial or territorial government’s current expenditures, as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts for the most recent calendar year for which the wages and salaries information is provided in the certificate; (e) if, when determining a revenue base referred to in paragraph 19(1)(i) for a fiscal year, the expenditure and tax information required to calculate C, D and I for a province or territory for a calendar year is missing from the certificate, the Minister may use in place of C, D and I, respectively, (i) the product of C as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate and a fraction (A) whose numerator is the C as calculated under these Regulations as they read on December 31, 2017 for the calendar year for which the information required to calculate C is missing from the certificate, and (B) whose denominator is the C as calculated under these Regulations as they read on December 31, 2017 for the most recent calendar year for which the information required to calculate C is provided in the certificate; (ii) the product of D as calculated for that province or territory for the most recent calendar year for which information is provided in the certificate and a fraction (A) whose numerator is the D as calculated under these Regulations as they read on December 31, 2017, for the calendar year for which the information required to calculate D is missing from the certificate, and (B) whose denominator is the D as calculated under these Regulations as they read on December 31, 2017, for the most recent calendar year for which the information required to calculate D is provided in the certificate,