Federal-Provincial Fiscal Arrangements Regulations, 2007 — 1
1 (1) The following definitions apply in these Regulations. Act means the Federal-Provincial Fiscal Arrangements Act . ( Loi ) adjusted number of litres of diesel fuel taxed at road-use rate means, in respect of a province or territory, the amount that is the difference between (a) the number of litres of diesel fuel that are, (i) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined by the Minister on the basis of data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada or, if that data is not available, on the basis of any other relevant information, or (ii) in any other case, taxed at road-use rate and sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 23-10-0066-01, Sales of fuel used for road motor vehicles, annual (× 1,000) , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information; and (b) the number that is, (i) in the case of Ontario, the number of litres of diesel fuel sold for use by farm trucks in Ontario, as determined by the Minister on the basis of any relevant information, or (ii) in the case of any other province or a territory, the product of (A) the number of litres of diesel fuel that are, (I) in the case of a province or territory in which tax at road-use rate is not paid throughout the calendar year, sold in the province or territory for use on roads, as determined by the Minister on the basis of any relevant information, including data prepared by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada , or (II) in any other case, taxed at road-use rate 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 survey Gasoline and Other Petroleum Fuels Sold , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information, and (B) in the case of (I) Nunavut, 0.91, (II) the Northwest Territories, 0.8, (III) Yukon, 0.31, (IV) Prince Edward Island, 0.3, (V) Quebec or Newfoundland and Labrador, 0.25, (VI) Nova Scotia or New Brunswick, 0.15, and (VII) Manitoba, British Columbia, Saskatchewan or Alberta, zero. ( nombre rajusté de litres de carburant diesel taxés au taux d’utilisation routière ) adjusted number of litres of gasoline taxed at road-use rate means, in respect of a province or territory, the number of litres of gasoline taxed at road-use rate that are sold in the province or territory during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 23-10-0066-01, Sales of fuel used for road motor vehicles, annual (× 1,000) , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any relevant information, including the revenues of those sales divided by that tax rate minus, in the case of a province or territory where gasoline that is sold for use by farm trucks is taxed at road-use rate, the number of litres of gasoline that are sold for use by farm trucks in the province or territory. ( nombre rajusté de litres d’essence taxés au taux d’utilisation routière ) assessed market value of commercial-industrial property means, in relation to a province or territory for a calendar year, the estimated market value, as of July 1 of the preceding calendar year, of non-residential property other than farm property in the province or territory on January 1 of the calendar year, as determined by the Minister on the basis of data compiled by Statistics Canada from the Census of Agriculture and from information regarding property assessments for tax purpo