Federal-Provincial Fiscal Arrangements Regulations, 2007 — 6
ber of litres of diesel fuel used by farm trucks in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators. ( taux moyen de taxe ) business sector industry means any of the business sector industries as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ level intermediate input matrix. ( industrie du secteur des entreprises ) calculated net profits means, for a province for a fiscal year, the difference that results from subtracting the capital assessed depreciation costs of the mining and quarrying industry in that province — including depreciation costs related to mine-site exploration and development, but not including those related to general exploration and development — as determined by Statistics Canada using the straight-line depreciation method on the basis of fixed capital flows and stocks data prepared for the purpose of its Provincial and Territorial Economic Accounts, from the net profits before taxes of that industry, calculated for the calendar year that ends in the fiscal year as the sum of the following, as determined by Statistics Canada on the basis of data from its Provincial Supply and Use Tables: (a) the gross mixed income and gross operating surplus of that industry, and (b) the commodity and other indirect taxes paid, less any subsidies received, by that industry. ( bénéfice net ) 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 federal or provincial general sales taxes, also as determined by Statistics Canada. ( dépenses en capitale fixe pour la propriété intellectuelle ) capital expenditures for machinery or 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 federal or provincial general sales taxes, also as determined by Statistics Canada. ( dépenses en capital fixe pour machines et matériel ) 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 federal or provincial general sales taxes, also as determined by Statistics Canada. ( dépenses en capital fixe pour les ouvrages non résidentiels ) general provincial sales tax revenues means revenues derived by a province from general sales taxes, including amounts paid to a province in accordance with a sales tax harmonization agreement. ( recettes de taxe de vente provinciale générale ) 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 federal or provincial general sales taxes, 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 federal or provincial general sales taxes, 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 federal or provincial general sales taxes, also as determined by Statistics Canada. ( dépenses de consommation finale des ménages ) housing expenditure category means any of the following expenditure categories used by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts: (a) new residential housing expenditures; (b) residential renovation expenditures; and (c) resid