Federal-Provincial Fiscal Arrangements Regulations, 2007 — 4
om hydrocarbon deposits, (ii) revenues derived by a province from a levy imposed by the province for the privilege of (A) mining and carrying out the in-situ production of bitumen that may be used to produce synthetic petroleum, and (B) producing oil from the experimental oil sands project that is subject to approval number 2943 of the Alberta Energy and Utilities Board, (iii) revenues derived by a province, from domestically sold natural gas and exported natural gas, attributable to gas produced from hydrocarbon deposits in the province, including revenues derived from (A) a levy imposed by the province for the privilege of producing gas or gas by-products from hydrocarbon deposits, (B) a tax imposed by the province that is based on the assessed or estimated value of gas reserves, and (C) remittances to the provincial government of the profits of the business enterprises of the province that are engaged, entirely or primarily, in the marketing of gas or gas by-products produced from hydrocarbon deposits, (iv) revenues derived by a province from the granting of leases, reservations or other rights in relation to Crown land in the province for the purpose of exploration or exploitation of that land for the production of crude oil or the production of gas or gas by-products from hydrocarbon deposits, (v) revenues, other than those from a revenue source referred to in any of subparagraphs (i) to (iv), derived by a province from the exploration for and the development and production of oil, natural gas, gas by-products and helium or other gaseous products from hydrocarbon deposits in the province, (vi) revenues, derived by a province from the exploration for and the development and production of oil, natural gas and gas by-products from hydrocarbon deposits in the province, of a kind that falls within a revenue source set out in any of subparagraphs (i) to (iii) but that cannot be attributed only to that revenue source, (vii) revenues received by Newfoundland and Labrador from the Government of Canada under the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act , (viii) revenues received by Nova Scotia from the Government of Canada under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act , (ix) revenues attributable to mining in a province and derived by the province from (A) a tax imposed by the province specifically on income from the mining of minerals, and (B) royalties, licences, rentals and fees that are related to the exploration, development or production of minerals, (x) revenues, other than payments to a province by the Government of Canada pursuant to section 99 of the Softwood Lumber Products Export Charge Act, 2006 , attributable to forestry on Crown land and private land in the province and that are derived by the province from (A) a tax imposed by the province specifically on income from logging on the land, and (B) royalties, stumpage fees, licences, rentals and fees that are related to the exploitation of forestry resources on the land, (xi) revenues derived by a province that are attributable to the right to use, or the use of, water resources, and (xii) remittances to a provincial government of the profits of an electricity enterprise. (1.1) [Repealed, SOR/2023-230, s. 5] (2) For the purpose of paragraph (1)(e), if a province has changed its method of accounting for a fiscal year so that the revenue referred to in that paragraph is derived during a period that is other than 12 months, the Minister may adjust the amount of that revenue for that fiscal year to offset any effect of that change. SOR/2008-318, s. 4; SOR/2013-225, s. 5; 2014, c. 13, s. 117; SOR/2018-131, s. 5 SOR/2023-230, s. 5