Federal-Provincial Fiscal Arrangements Regulations, 2007 — 5
itures by that category in all provinces that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces, 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 sales tax revenues derived from those expenditures by that category in all provinces that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces, F is the aggregate, over all public education or non-profit entity categories, of the capital expenditures for non-residential structures in the province 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 sales tax revenues derived from those expenditures by that category in all provinces that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces, 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 sales tax revenues derived from those expenditures by that category in all provinces that levy a general sales tax and whose denominator is the total of those expenditures by that category in all of those provinces, G is the aggregate, over all post-secondary education or non-profit industries and all intermediate inputs, of the intermediate input expenditures in the province by each industry for each intermediate input multiplied by (a) in the case of the post-secondary educational services industry, a fraction, whose numerator is the total of the net provincial sales tax revenues derived from those expenditures by that industry for that intermediate input in all provinces 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, multiplied by 50 per cent, and (b) in the case of the non-profit institutions serving households industry, a fraction whose numerator is the total of the net provincial sales tax revenues derived from those expenditures by that industry for that intermediate input in all provinces 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, H is the aggregate, over all business sector industries and all intermediate inputs, of the intermediate input expenditures in the province by each industry for each intermediate input, multiplied by a fraction whose numerator is the total of the net provincial sales tax revenues derived from those expenditures by that industry for that intermediate input in all provinces 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, I is the aggregate, over all business sector industries and all commodities, of capital expenditures for intellectual property products in the province by each industry for each commodity multiplied by a fraction, whose numerator is the total of the net provincial sales tax revenues derived from those expenditures by that industry for that commodity in all provinces 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 J is the aggregate, over all public education or non-profit entity categories, of the capital expenditures for intellectual property products in the province 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 sales tax revenues derived from those expenditures by that category in all provinces that levy a general sales tax and whose denominator is the total