Federal-Provincial Fiscal Arrangements Regulations, 2007 — 30
from household final consumption expenditures, capital expenditures for intellectual property products, capital expenditures for machinery and equipment or capital expenditures for non-residential structures in a province or territory, the Minister may use in place of that information (i) in respect of household final consumption expenditures, the product, for each household final consumption expenditure category, of those expenditures in the province or territory for the fiscal year, net of federal, provincial and territorial general sales taxes, and a fraction (A) whose numerator is the amount of taxes on products, other than federal, provincial and territorial general sales taxes, paid in relation to those expenditures for that category in the province or territory for the most recent fiscal year for which information on those taxes is available from Statistics Canada, and (B) whose denominator is the expenditures for that category, net of federal, provincial and territorial general sales taxes, in the province or territory for that most recent fiscal year, and (ii) in respect of each type of capital expenditure, the product, for each public education or non-profit entity category, of those expenditures in the province or territory for the fiscal year, net of federal, provincial and territorial general sales taxes, and a fraction (A) whose numerator is the amount of taxes on products, other than federal, provincial and territorial general sales taxes, paid in relation to that type of capital expenditure by that category or sector in the province or territory for the most recent fiscal year for which information on those taxes is available from Statistics Canada, and (B) whose denominator is the capital expenditures of that type by that category or sector, net of federal, provincial and territorial general sales taxes, in the province or territory for that most recent fiscal year; and (g) if, in circumstances other than those described in paragraphs (a) to (f), 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 or territorial 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 on a certificate under paragraph 28(3)(d), the Minister shall determine the portion of the aggregate that is to apply to each of those revenue sources. SOR/2008-318, s. 17; SOR/2013-225, s. 27; SOR/2018-131, s. 17