Federal-Provincial Fiscal Arrangements Regulations, 2007 — 7
7 (1) The provincial revenues that are derived from, or are deemed to be derived from, the revenue sources referred to in paragraphs (a) to (z.5) of the definition revenue source in subsection 3.9(1) of the Act are (a) in the case of personal income taxes referred to in paragraph (a) of that definition, (i) taxes imposed by a province on the income of individuals or unincorporated businesses, including a levy other than a universal pension plan levy, and (ii) revenues derived from the Ontario Health Premium and Quebec Health Contribution; (iii) [Repealed, SOR/2013-225, s. 9] (b) in the case of taxes and revenues referred to in paragraph (b) of that definition, (i) taxes, other than those referred to in paragraphs (l) and (v), that are imposed by a province on the income of corporations, and (ii) remittances to a provincial government of profits of business enterprises of the province, other than remittances by (A) a liquor board, commission or authority of the province, (A.1) a cannabis board, commission or authority of the province, (B) an enterprise that is engaged, entirely or primarily, in the marketing of oil or natural gas, and (C) an enterprise, board, commission or authority that is engaged in the administration of a provincial lottery; (c) in the case of taxes on capital of corporations referred to in paragraph (c) of that definition, (i) taxes imposed by a province on the paid-up capital of corporations, and (ii) taxes, levies and fees imposed by a province on the provincially guaranteed debt of government business enterprises or municipalities and on all outstanding amounts advanced by the province to those enterprises or municipalities; (d) in the case of general and miscellaneous sales taxes, harmonized sales taxes and amusement taxes referred to in paragraph (d) of that definition, (i) sales taxes – including those on meals, hotel services, telecommunications and cable television and amusement taxes – that are not described elsewhere in this subsection and that are imposed by a province or local government on final purchasers or on users of goods and services, (ii) amounts paid to a province in accordance with a sales tax harmonization agreement, (iii) a carbon levy or tax, including a tax that is imposed by a province on fuel and is proportional to the greenhouse gas emissions that are generated by the burning of fuel, and revenues raised from auctioning carbon allowances, credits or permits under an emissions trading system, and (iv) revenues derived by a province from (A) remittances, to the provincial government by a cannabis board, commission or authority of the province, of profits arising from sale of cannabis products, (B) a specific sales tax imposed by the province on cannabis products by a cannabis board, commission or authority of the province, (C) a specific sales tax imposed by the federal government on cannabis products that is shared with the province, and (D) fees for licences and permits for the privilege of making, purchasing, distributing or selling cannabis products; (e) in the case of tobacco taxes referred to in paragraph (e) of that definition, specific taxes imposed by a province on final purchasers of tobacco and tobacco products; (f) in the case of motive fuel taxes derived from the sale of gasoline referred to in paragraph (f) of that definition, taxes imposed by a province on final purchasers of gasoline used in an internal combustion engine, including aviation fuel, other than taxes or levies referred to in subparagraph (d)(iii) and taxes on the sale of liquefied petroleum gas; (g) in the case of motive fuel taxes derived from the sale of diesel fuel referred to in paragraph (g) of that definition, taxes imposed by a province on final purchasers of diesel fuel used in an internal combustion engine, including railway fuel, other than taxes or levies referred to in subparagraph (d)(iii) and taxes on the sale of liquefied petroleum gas; (h) in the case of non-commercial motor vehicle li