GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 13
13 (1) When calculating a fiscal equalization payment for a fiscal year under sections 3.2 and 3.4 of the Act, the Minister shall use (a) the information set out in the certificate that is submitted in the fiscal year preceding that for which the calculation is performed; and (b) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year preceding that for which the calculation is performed. (2) When calculating a fiscal equalization amount for a fiscal year under section 3.72 of the Act, the Minister shall use (a) the population of each province as set out in the certificate that is submitted (i) in the fiscal year for which the calculation is performed, in respect of the population for the preceding fiscal year, and (ii) in the fiscal year prior to that for which the calculation is performed, in respect of the population for the fiscal years that are two and three years prior to that fiscal year; (b) for the purpose of determining the revenue to be equalized for each revenue source and the revenue base in respect of each revenue source for the fiscal year preceding that for which the calculation is performed, (i) the information set out in the certificate that is submitted in the fiscal year for which the calculation is performed, and (ii) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year for which the calculation is performed; and (c) for the purpose of determining the revenue to be equalized for each revenue source and the revenue base in respect of each revenue source for the fiscal years that are two and three years prior to the fiscal year for which the calculation is performed, (i) the information set out in the certificate that is submitted in the fiscal year preceding that for which the calculation is performed, and (ii) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year preceding that for which the calculation is performed. SOR/2008-318, s. 12; SOR/2013-225, s. 14
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 14
14 (1) For each fiscal year, the Minister shall, in December of the preceding fiscal year, make an estimate of the fiscal equalization amount to be calculated under section 3.72 of the Act using (a) the information set out in the certificate that is submitted in the fiscal year preceding that for which the amount is estimated, and (b) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year preceding that for which the amount is estimated. (2) The Minister shall inform Nova Scotia’s Minister of Finance of the estimate referred to in subsection (1) on or before December 31 of the fiscal year preceding that for which the estimate is made. SOR/2008-318, s. 12; SOR/2013-225, s. 14
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 14.1
dar year for which that information is provided in the certificate and a fraction (i) whose numerator is the provincial 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 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; and (h) if, in circumstances other than those described in paragraphs (a) to (g), information that is necessary for determining a revenue base 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 estimate the revenue base by substituting in the relevant calculations the information for the most recent fiscal, calendar or taxation year, as the case may be, that is available in a certificate or from the identified source. (3) If a revenue base for a fiscal year is estimated in accordance with subsection (2), the Minister may further adjust that estimate to take into account factors or trends that could change the provincial share of that revenue base between the earlier fiscal year from which information was used to estimate the base for the fiscal year and the fiscal year for which the revenue base is estimated. (4) If the Minister is unable to estimate a revenue base in accordance with subsection (2), the Minister shall make an estimate on the basis of any information that is available to the Minister. (5) If an aggregate of the revenues of two or more revenue sources is provided in a certificate under paragraph 12(3)(c), the Minister shall determine the portion of the aggregate that is to apply to each of those revenue sources. SOR/2008-318, s. 12; SOR/2013-225, s. 14; SOR/2018-131, s. 12
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 15
15 An election made by a province under subsection 3.2(2) of the Act shall be communicated in writing to the Minister on or before March 1 preceding the fiscal year for which the election is being made. SOR/2008-318, s. 12; SOR/2013-225, s. 14
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 16
16 If the Minister determines under sections 3.2 and 3.4 of the Act that a fiscal equalization payment is to be made to a province for a fiscal year, the Minister shall make the payment to the province in 24 equal instalments, with an instalment being made on each of the first and third working days after the 15th calendar day of each month of the fiscal year. SOR/2008-318, s. 12; SOR/2013-225, s. 14
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 16.4
16.4 For the purpose of paragraph 3.93(a) of the Act, if the Minister determines that the Minister has overpaid an amount payable to a province under Part 1 of the Act, the overpayment may be recovered from that province, subject to section 41 (a) in the fiscal year for which the payment is made from any amount payable under the Act to that province; or (b) on the request of the province, in the following fiscal year from any amount payable under the Act to that province. SOR/2008-318, s. 12
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 16.6
16.6 In sections 16.7 and 16.8, period has the same meaning as in subsection 3.71(2) of the Act. SOR/2008-318, s. 12; SOR/2013-225, s. 15
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 16.7
16.7 (1) If the amount related to an advance — calculated under section 16.8 — on account of an additional fiscal equalization payment that may be paid to Nova Scotia under section 3.71 of the Act for each fiscal year in the period is (a) greater than the aggregate of all previous advances made on account of that payment less the aggregate of all amounts of those previous advances that are required to be set off against other payments to the province, the Minister shall make an advance to the province in the amount of the difference before the end of the fiscal year; or (b) less than the aggregate of all previous advances paid for the previous fiscal years less any set-offs or recoveries for the previous fiscal years, the Minister shall set-off or recover the difference, before the end of the following fiscal year, from any payment to the province under the Act. (2) The Minister shall calculate the advances, set-offs and recoveries for a province for a fiscal year between March 1 and March 14 of the fiscal year. SOR/2008-318, s. 12; SOR/2013-225, s. 16
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 16.8
16.8 The amount related to an advance on account of an additional fiscal equalization payment that may be paid to Nova Scotia under section 3.71 of the Act for each fiscal year in the period shall be the amount that is the greater of zero and the amount calculated in accordance with the following formula: (A + B) - (C + D) where A is the aggregate of the fiscal equalization amounts calculated under section 3.72 of the Act for the province for each fiscal year in the period up to and including the fiscal year for which the advance is calculated; B is the aggregate of the additional fiscal equalization offset payments and transitional payments that would be paid to the province, for each fiscal year in the period up to and including the fiscal year for which the advance is calculated, under the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act if those payments were calculated (i) in accordance with that Act as it read on April 1, 2007, and (ii) as if the fiscal equalization payment for the province, for each of those fiscal years, were equal to the fiscal equalization amount calculated under section 3.72 of the Act; C is the aggregate of the fiscal equalization payments that may be paid to the province under sections 3.2 and 3.4 of the Act for each fiscal year in the period up to and including the fiscal year for which the advance is calculated; and D is the aggregate of the additional fiscal equalization offset payments and transitional payments that are paid to the province under the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act for each fiscal year in the period up to and including the fiscal year for which the advance is calculated. SOR/2008-318, s. 12; SOR/2013-225, s. 17
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 17
cks means, in respect of a province or territory, 550 times the number of cubic metres of gasoline used in the agriculture industry 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 publication entitled Report on Energy Supply and Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. ( nombre de litres d’essence vendus pour consommation par des camions de ferme ) number of litres of gasoline sold for use by farm trucks in the territory [Repealed, SOR/2013-225, s. 18] payroll tax system means the set of rules relating to the imposition, by a province or territory, of tax on the payroll of employers. ( régime d’impôt sur la masse salariale ) post-secondary educational services means universities, colleges and C.E.G.E.P.s as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ detailed level intermediate input matrix. ( services d’enseignement postsecondaire ) post-secondary education or non-profit industry means either of the following industries as defined by Statistics Canada: (a) for the purpose of its Provincial and Territorial Supply and Use Tables’ detailed level intermediate input matrix, with respect to the post-secondary educational services industry; or (b) for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix, with respect to the non-profit institutions serving households industry. ( industrie de l’éducation postsecondaire ou à but non lucratif ) public education or non-profit entity category means either of the following categories used by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts: (a) government education services; or (b) non-profit organizations. ( catégorie des services gouvernementaux d’enseignement ou des organismes à but non lucratif ) simulated federal income tax [Repealed, SOR/2013-225, s. 18] specified Yukon aboriginal government means (a) the Champagne and Aishihik First Nations; (b) the Little Salmon/Carmacks First Nation; (c) the First Nation of Nacho Nyak Dun; (d) the Selkirk First Nation; (e) the Ta’an Kwach’an Council; (f) the Teslin Tlingit Council; (g) the Tr’ondëk Hwëch’in; (h) the Vuntut Gwitchin First Nation; (i) the Kluane First Nation; (j) the Kwanlin Dun First Nation; and (k) the Carcross/Tagish First Nation. ( gouvernement autochtone spécifique du Yukon ) SOR/2009-327, s. 5; SOR/2013-225, s. 18; SOR/2018-131, ss. 13, 20 SOR/2023-230, s. 10
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
adjusted number of litres of diesel fuel taxed at road-use rate in the territory [Repealed, SOR/2013-225, s. 18]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
adjusted number of litres of gasoline taxed at road-use rate in the territory [Repealed, SOR/2013-225, s. 18]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
allocated corporation taxable income attributable to the territory for the fiscal year [Repealed, SOR/2013-225, s. 18]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
assessed market value of commercial-industrial property [Repealed, SOR/2023-230, s. 10]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
certificate means the certificate referred to in section 28. ( certificat )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
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-Provincial Fiscal Arrangements Regulations, 2007 — (a)
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 )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
household final consumption expenditures means, (a) in the case of expenditures relating to property insurance, accident and sickness insurance, auto insurance or life insurance, the gross premiums paid by insured individuals for that insurance, net of any taxes on products, as determined by Statistics Canada; (b) in the case of expenditures relating to used vehicles, the amount paid by individuals for those vehicles, net of any taxes on products, as determined by Statistics Canada; and (c) in the case of any other expenditures, household final consumption expenditures as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, net of any taxes on products, as determined by Statistics Canada. ( dépenses de consommation finale des ménages )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
housing expenditures means expenditures, net of any taxes on products as determined by Statistics Canada, on (a) residential housing, including the land, as determined by Statistics Canada for (i) new singles, (ii) new doubles, (iii) new rows, (iv) new apartments, (v) conversions, (vi) cottages, and (vii) mobile homes and other movable dwellings; (b) residential renovations as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts; and (c) residential housing transfers as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. ( dépenses de logement )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
intermediate input means any of the intermediate inputs as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix. ( intrant intermédiaire )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
intermediate input commodity [Repealed, SOR/2018-131, s. 13]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
intermediate input expenditures means expenditures on intermediate inputs, as determined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix, net of any taxes on products, also as determined by Statistics Canada. ( dépenses en intrants intermédiaires )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
net provincial and territorial sales tax revenues means revenues described in subparagraphs 18(1)(i)(i) and (ii), net of any provincial or territorial sales tax rebates. ( recettes de taxe de vente provinciale et territoriale nettes )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
non-business sector industry [Repealed, SOR/2018-131, s. 13]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
number of litres of diesel fuel sold for use by farm trucks means, in respect of a province or territory, 100 times the number of cubic metres of diesel fuel used in the agriculture industry 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 publication entitled Report on Energy Supply and Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. ( nombre de litres de carburant diesel vendus pour consommation par des camions de ferme )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
number of litres of diesel fuel sold for use by farm trucks in the territory [Repealed, SOR/2013-225, s. 18]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
number of litres of gasoline sold for use by farm trucks means, in respect of a province or territory, 550 times the number of cubic metres of gasoline used in the agriculture industry 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 publication entitled Report on Energy Supply and Demand in Canada or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. ( nombre de litres d’essence vendus pour consommation par des camions de ferme )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
number of litres of gasoline sold for use by farm trucks in the territory [Repealed, SOR/2013-225, s. 18]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
payroll tax system means the set of rules relating to the imposition, by a province or territory, of tax on the payroll of employers. ( régime d’impôt sur la masse salariale )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
post-secondary educational services means universities, colleges and C.E.G.E.P.s as defined by Statistics Canada for the purpose of its Provincial and Territorial Supply and Use Tables’ detailed level intermediate input matrix. ( services d’enseignement postsecondaire )