GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
post-secondary education or non-profit industry means either of the following industries as defined by Statistics Canada: (a) for the purpose of its Provincial and Territorial Supply and Use Tables’ detailed level intermediate input matrix, with respect to the post-secondary educational services industry; or (b) for the purpose of its Provincial and Territorial Supply and Use Tables’ summary level intermediate input matrix, with respect to the non-profit institutions serving households industry. ( industrie de l’éducation postsecondaire ou à but non lucratif )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
public education or non-profit entity category means either of the following categories used by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts: (a) government education services; or (b) non-profit organizations. ( catégorie des services gouvernementaux d’enseignement ou des organismes à but non lucratif )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
simulated federal income tax [Repealed, SOR/2013-225, s. 18]
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
specified Yukon aboriginal government means (a) the Champagne and Aishihik First Nations; (b) the Little Salmon/Carmacks First Nation; (c) the First Nation of Nacho Nyak Dun; (d) the Selkirk First Nation; (e) the Ta’an Kwach’an Council; (f) the Teslin Tlingit Council; (g) the Tr’ondëk Hwëch’in; (h) the Vuntut Gwitchin First Nation; (i) the Kluane First Nation; (j) the Kwanlin Dun First Nation; and (k) the Carcross/Tagish First Nation. ( gouvernement autochtone spécifique du Yukon )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 17.1
17.1 For the purpose of calculating the national average rate of tax, as defined in subsection 4(1) of the Act, a reference to the territories in any of the definitions revenue base , revenue source and revenue to be equalized in that subsection shall be read as including the provinces. SOR/2009-327, s. 6; SOR/2013-225, s. 19
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 18
l, and revenues raised from auctioning carbon allowances, credits or permits under an emissions trading system, and (xiii) revenues derived by a province or territory from (A) remittances, to the provincial or territorial government, by a cannabis board, commission or authority of the province or territory, of profits arising from the sale of cannabis products, (B) a specific sales tax imposed by the province or territory on cannabis products by a cannabis board, commission or authority of the province or territory, (C) a specific sales tax imposed by the federal government on cannabis products that is shared with the province or territory, and (D) fees for licences and permits for the privilege of making, purchasing, distributing or selling cannabis products. (2) [Repealed, SOR/2023-230, s. 11] SOR/2008-318, s. 13; SOR/2013-225, s. 20; SOR/2018-131, s. 14 SOR/2023-230, s. 11
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 19
ediate input expenditures in the province or territory by each industry for each intermediate input, multiplied by a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that industry for that intermediate input in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that industry for that intermediate input in all of those provinces and territories, I is the aggregate, over all business sector industries and all commodities, of capital expenditures for intellectual property products in the province or territory by each industry for each commodity multiplied by a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that industry for that commodity in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that industry for that commodity in all of those provinces and territories, and J is the aggregate, over all public education or non-profit entity categories, of the capital expenditures for intellectual property products in the province or territory by each category multiplied by (a) in the case of the public education services category, a fraction, whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces and territories, multiplied by 25 per cent, and (b) in the case of the non-profit entity category, a fraction whose numerator is the total of the net provincial and territorial sales tax revenues derived from those expenditures by that category in all provinces and territories that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces and territories. (2) For the purpose of paragraph 19(1)(e), if a territory 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/2013-225, s. 21; SOR/2018-131, ss. 15, 20, 22 SOR/2023-230, s. 12
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 20
including (i) those derived from fines and penalties imposed by a local government, other than those imposed on businesses, and (ii) those that are included in the “Other taxes on use of goods and on permission to use goods or perform activities,” “Other taxes on goods and services n.e.c.”, “Other taxes”, “Voluntary transfers other than grants” and “Miscellaneous and unidentified revenue n.e.c.” revenue categories of the Government Finance Statistics, including those received for gaming licences or permits issued to charities or other organizations; and (c) territorial quarry revenues that are not included as resource revenues under the Yukon Northern Affairs Program Devolution Transfer Agreement and territorial forestry revenues that are not included as resource revenues under the Northwest Territories Lands and Resources Devolution Agreement. (4) The following revenues are excluded from paragraphs (3)(a) and (b), as applicable: (a) revenues included in the “Sales of goods and services” revenue category of the Government Finance Statistics; (b) revenues included in the “Social contributions” revenue category of the Government Finance Statistics; (c) revenues included in the “Property income” revenue category of the Government Finance Statistics; (d) any transfer payments received from other governments; (e) payments to a province by the Government of Canada under section 99 of the Softwood Lumber Products Export Charge Act, 2006 ; (f) personal and commercial auto insurance premiums; and (g) agricultural insurance premiums. SOR/2013-225, s. 22; SOR/2018-131, s. 20 SOR/2023-230, s. 13
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 21
21 (1) The following definitions apply in this section. personal taxes means (a) taxes imposed by a province or territory on the income of individuals, not including trusts, net of (i) tax credits that can be simulated for individuals in all provinces and territories on the basis of information available within, or imputable to, the micro-simulation model, and (ii) in respect of income taxes imposed by Quebec, the refundable Quebec abatement described in paragraph 2500(3)(e) of the Income Tax Regulations ; and (b) levies or premiums imposed by a province or territory on individuals specifically for the purpose of financing hospital insurance, medical care insurance or drug insurance, other than contributions to the Nova Scotia Seniors’ Pharmacare Program or the Alberta supplementary health benefits plans. ( impôts des particuliers ) provincial or territorial system means the set of rules relating to the imposition of personal taxes in a province or territory. ( régime provincial ou territorial ) (2) For the purpose of clause 19(1)(a)(i)(A), the simulated average revenue yield relating to provincial or territorial personal income for the province or territory for a taxation year ending in a fiscal year shall be determined by means of the micro-simulation model by (a) simulating, in respect of each provincial or territorial system in turn, the total amount of personal taxes that would be derived from all individuals in the province or territory in the taxation year if that provincial or territorial system applied to those individuals; (b) simulating, in respect of each provincial or territorial system in turn, the total amount of personal taxes that would be derived from all individuals in all provinces and territories in the taxation year if that provincial or territorial system applied to those individuals; (c) dividing the amount simulated in respect of each provincial or territorial system under paragraph (a) by the amount simulated in respect of the same provincial or territorial system under paragraph (b); (d) calculating the weight of each province or territory’s provincial or territorial system, which shall be equal to a fraction (i) whose numerator is the revenues referred to in paragraph 18(1)(a) for the province or territory, as set out in the certificate for the fiscal year, and (ii) whose denominator is the aggregate, over all provinces and territories, of the revenues referred to in subparagraph (i); (e) multiplying each amount calculated under paragraph (c) by the respective weight calculated under paragraph (d); and (f) calculating the sum of the 13 products calculated under paragraph (e). SOR/2008-318, s. 14; SOR/2013-225, s. 22; SOR/2018-131, s. 16
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
personal taxes means (a) taxes imposed by a province or territory on the income of individuals, not including trusts, net of (i) tax credits that can be simulated for individuals in all provinces and territories on the basis of information available within, or imputable to, the micro-simulation model, and (ii) in respect of income taxes imposed by Quebec, the refundable Quebec abatement described in paragraph 2500(3)(e) of the Income Tax Regulations ; and (b) levies or premiums imposed by a province or territory on individuals specifically for the purpose of financing hospital insurance, medical care insurance or drug insurance, other than contributions to the Nova Scotia Seniors’ Pharmacare Program or the Alberta supplementary health benefits plans. ( impôts des particuliers )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
provincial or territorial system means the set of rules relating to the imposition of personal taxes in a province or territory. ( régime provincial ou territorial )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 22
22 Every calculation used to determine the population adjusted gross expenditure escalator shall be made to five decimal places.
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 23
23 (1) The population adjustment factor, defined in subsection 4(1) of the Act, for the fiscal year for which the territorial formula financing payment may be made is more particularly defined to be equal to the ratio 1 + A : 1 + B where A is the three-year moving average of the rate of change of the population of the territory; and B is the three-year moving average of the rate of change of the population of Canada. (2) For the purpose of subsection (1), the three-year moving average is determined by the formula [(P4/P5 - 1) + (P3/P4 - 1) + (P2/P3 - 1)] /3 where P2 is the population of the territory or Canada, as the case may be, two fiscal years prior to the fiscal year for which the territorial formula financing payment may be made; P3 is the population of the territory or Canada, as the case may be, three fiscal years prior to the fiscal year for which the territorial formula financing payment may be made; P4 is the population of the territory or Canada, as the case may be, four fiscal years prior to the fiscal year for which the territorial formula financing payment may be made; and P5 is the population of the territory or Canada, as the case may be, five fiscal years prior to the fiscal year for which the territorial formula financing payment may be made.
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 24
24 (1) The provincial local government expenditure index, defined in subsection 4(1) of the Act, is more particularly defined to be the amount determined by the formula 1 + {[(P4/P5 - 1) + (P3/P4 - 1) + (P2/P3 - 1)] / 3} where P2 is the amount of the provincial local government expenditures two fiscal years prior to the fiscal year for which the territorial formula financing payment may be made; P3 is the amount of the provincial local government expenditures three fiscal years prior to the fiscal year for which the territorial formula financing payment may be made; P4 is the amount of the provincial local government expenditures four fiscal years prior to the fiscal year for which the territorial formula financing payment may be made; and P5 is the amount of the provincial local government expenditures five fiscal years prior to the fiscal year for which the territorial formula financing payment may be made. (2) For the purpose of subsection (1), the provincial local government expenditures for a fiscal year shall be calculated on a not seasonally adjusted basis and be based on the data from Statistics Canada’s publication entitled National Gross Domestic Product (GDP) by Income and by Expenditure Accounts that is available to the Minister at the time of the calculation referred to in section 4.3 of the Act. The expenditures shall be equal to the sum of (a) the expenses of the provincial and territorial general government sector, as determined by the formula A - B - C - D + E where A is the gross outlay, B is the total of net capital transfers, C is the total of transfers to local governments, D is the total of capital consumption allowances, and E is the total investment in fixed capital, and (b) the expenses of the local general government sector, as determined by the formula F - G - H - I + J where F is the gross outlay, G is the total of net capital transfers, H is the total of transfers to provincial and territorial governments, I is the total of capital consumption allowances, and J is the total investment in fixed capital. SOR/2013-225, s. 23 SOR/2023-230, s. 14
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 25
25 (1) If, following the conclusion of a personal income tax room sharing agreement between the Government of Yukon and a specified Yukon aboriginal government, the Minister determines, under subparagraph 4.2(a)(iii) of the Act, that the gross expenditure base of Yukon is to be adjusted by the amount determined by the following formula, the adjustment shall be applied on a non-cumulative basis for each of the second, third and fourth fiscal years following that in which the agreement was concluded: A - (70% × B) where A is equal to the amount of tax, determined in accordance with the agreement, that is foregone by the Government of Yukon for the taxation year that is two years prior to the fiscal year for which the territorial formula financing payment for Yukon is being calculated, and B is the average difference — for the taxation years that are two, three and four years prior to the fiscal year for which the territorial formula financing payment for Yukon is being calculated — between the yield for Yukon revenues derived from personal income, net of federal and Yukon territorial personal income tax assessed in respect of Yukon residents, when it is calculated (a) without taking into account the specified Yukon aboriginal government’s federal tax abatement and territorial tax credit, and (b) taking into account that abatement and that credit. (2) Only the adjustment made in the fourth fiscal year is subject to escalation under the population adjusted gross expenditure escalator. SOR/2009-327, s. 7
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 26
26 For the purpose of recalculating the gross expenditure base under subsection 4(2) of the Act, the prescribed information is the population information set out in the certificate in accordance with paragraph 28(3)(b), but it does not include the information for a fiscal year prior to fiscal year 2003–2004.
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 27
27 For the purposes of this Part, the manner in which the Chief Statistician of Canada shall determine the population of a province or territory for a fiscal year is by basing that determination on Statistics Canada’s official estimate of that population on (a) June 1 of that fiscal year, for any fiscal year ending before April 1, 2024; or (b) July 1 of that fiscal year, for any fiscal year beginning after March 31, 2024. SOR/2008-318, s. 15(E); SOR/2013-225, s. 24 SOR/2023-230, s. 15
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 28
28 (1) The Chief Statistician of Canada shall, in each fiscal year, prepare and submit a certificate to the Minister on or before December 1 of the fiscal year. (2) The information set out in the certificate shall (a) be based on the most recent publication of Statistics Canada — or the most recent information of Statistics Canada if the publication is not available, its contents have been superseded by more recent information or these Regulations require information that is not published — that is available on or before November 22 of the fiscal year in which the certificate is submitted; and (b) be provided (i) if the information is required on a fiscal year basis, for the three fiscal years immediately preceding the fiscal year in which the certificate is submitted, or (ii) if the information is required on a calendar year basis, for the calendar year that ends in the fiscal year immediately preceding the fiscal year in which the certificate is submitted and the two prior calendar years. (3) The certificate shall set out the following information: (a) [Repealed, SOR/2023-230, s. 16] (b) the population of all provinces and territories, including that for the seven prior fiscal years if the fiscal year is one in which Statistics Canada releases Census population results, as determined by the Chief Statistician of Canada in accordance with section 27; (c) the information produced by Statistics Canada that is referred to in section 19 and used to calculate each revenue base described in that section, other than (i) the individualized profits and losses of business enterprises referred to in clause 19(1)(b)(ii)(B), (ii) the assessed market value of residential property referred to in the description of R in paragraph 19(1)(h), and (iii) the assessed market value of commercial-industrial property referred to in the description of N in paragraph 19(1)(h); (d) for each province and territory, information from the Government Finance Statistics regarding the revenues described in section 18 and subsections 20(3) and (4), other than those described in paragraph 20(3)(c); and (e) the information respecting the provincial local government expenditures referred to in subsection 24(1). (4) The Chief Statistician of Canada shall, in the certificate, (a) if an aggregate of two or more revenue sources is provided in the certificate, inform the Minister of that aggregate; and (b) if any information required to be set out in the certificate is not available, inform the Minister that the information is missing. SOR/2008-318, s. 16; SOR/2009-327, s. 8; SOR/2013-225, s. 25 SOR/2023-230, s. 16
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 29
29 When calculating a territorial formula financing payment for a fiscal year under section 4.1 of the Act, the Minister shall use (a) the information set out in the certificate that is submitted in the fiscal year preceding that for which the calculation is performed; and (b) in the case of information that is not required to be set out in the certificate, the most recent data from the information source identified in these Regulations that is available as of December 1 of the fiscal year preceding that for which the calculation is performed. SOR/2008-318, s. 17; SOR/2013-225, s. 26
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 31
31 If the Minister determines that a territorial formula financing payment is to be made under the Act to a territory for a fiscal year, the Minister shall (a) on the first working day in each of the first two months of the fiscal year, pay the territory 16% of the payment; and (b) on the first working day of each following month, pay the territory 10% of the remaining amount of the payment. SOR/2013-225, s. 28
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 32
32 An application referred to in subsection 6(7) of the Act shall be signed by the province’s Minister of Finance or Treasurer and contain the following information: (a) a statement that indicates the total amount of the provincial personal income taxes that are payable as the result of assessments or reassessments made in each of the calendar years that begin in the fiscal year and in the immediately preceding fiscal year, as determined in accordance with subsection 34(1), and the amount of each element referred to in that subsection that is used in determining that total amount; (b) a statement that indicates the total amount of the provincial corporation income taxes that are payable as the result of assessments or reassessments made in each of the calendar years that begin in the fiscal year and in the immediately preceding fiscal year, as determined in accordance with subsection 34(1.1), and the amount of each element referred to in that subsection that is used in determining that total amount; (c) a statement that indicates the total revenues of the province for the fiscal year and for the immediately preceding fiscal year from the revenue source described in subparagraph 7(1)(b)(ii); (d) [Repealed, SOR/2023-45, s. 1] (e) a statement of the total revenues of the province for the fiscal year and for the immediately preceding fiscal year from each of the revenue sources described in paragraphs 7(1)(c) to (y), (z.1) to (z.3) and (z.5); (f) a statement that provides a further breakdown of the revenues from any of the revenue sources referred to in paragraphs (a) to (e) into component taxes, fees, levies, premiums or royalties if there was a change in the rates or structures at which those component taxes, fees, levies, premiums or royalties were levied during the fiscal year or during that part of the immediately preceding fiscal year after its first day; (g) a statement that describes any change in the rates or structures at which a provincial tax, fee, levy, premium or royalty was levied during the fiscal year or during that part of the immediately preceding fiscal year after its first day and that indicates the effective date of the change; (h) a statement that estimates the change in revenues in the fiscal year from the immediately preceding fiscal year from each of the changes described in the statement referred to in paragraph (g); and (i) a statement that describes any change in the accounting practices in the public accounts of the province from those of the immediately preceding fiscal year. SOR/2023-45, s. 1