GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
net revenue after prize payouts from the sale of lottery tickets means the gross revenue from the sale of lottery tickets less prize payouts in relation to those sales, (a) including the net revenue after prize payouts from the sale of lottery tickets by (i) the provincially owned or provincially controlled business enterprises, boards, commissions or authorities referred to in subparagraphs 7(1)(z.2)(i) to (iii), (ii) charitable organizations, (iii) aboriginal governments, and (iv) any other commercial enterprises, non-profit organizations or other entities, including entities controlled, managed or operated by, or on behalf of, aboriginal persons; and (b) including the net revenue after prize payouts from the sale of lottery tickets for any game referred to in paragraph (a) of the definition “games of chance” in section 3. However, it does not include the net revenue after prize payouts from the sale of (c) raffle tickets, or (d) lottery tickets in casinos, if the profits remitted or paid to the provincial government that are generated by those sales are counted as revenue from the revenue source set out in paragraph (z.3) of the definition revenue source in subsection 3.9(1) of the Act. ( revenu net, après versement des prix, provenant de la vente de billets de loterie )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
new oil means (a) in the case of Alberta, (i) oil from wells that draw from pools discovered on or after April 1, 1974 and before October 1, 1992, (ii) oil from horizontal wells that draw from pools discovered on or after April 1, 1974, and (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes; (b) in the case of British Columbia, (i) oil from wells that draw from pools or portions of pools in which no well drillings were completed before November 1, 1975 and that is not third tier oil, (ii) oil from horizontal wells that draw from pools or portions of pools in which no well drillings were completed before November 1, 1975, (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, (iv) oil from wells that received the new oil reference price under the National Energy Program, and (v) oil from wells abandoned for three consecutive years and for which production resumed on or after January 1, 1981 and that had not been converted to an injection, pressure maintenance or observation well; (c) in the case of Manitoba, (i) oil from vertical wells that were drilled and completed on or after April 1, 1974 and before April 1, 1999, (ii) oil from horizontal wells that were drilled and completed on or after April 1, 1974, (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1987 and before April 1, 1999, (iv) oil from wells abandoned before April 1, 1974 and re-entered on or after April 1, 1974 and before April 1, 1999, and (v) incentive oil; (d) in the case of Saskatchewan, (i) oil from vertical wells that were drilled and completed on or after January 1, 1974 and before January 1, 1994, (ii) oil from horizontal wells that were drilled and completed on or after April 1, 1991, (iii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1974 and before January 1, 1994, and (iv) oil from wells producing less than 1.6 m 3 per day that were drilled and completed before January 1, 1994; and (e) in the case of all other provinces, (i) oil from vertical wells that were drilled and completed on or after January 1, 1974 and before January 1, 1994, and (ii) oil from horizontal wells that were drilled and completed on or after January 1, 1974. ( nouveau pétrole )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
non-business sector industry means any of the following industries as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ detailed level intermediate input matrix: (a) in the non-profit institutions serving households sector, (i) educational services, (ii) ambulatory health care services, (iii) social assistance, (iv) arts, entertainment and recreation, (v) religious organizations, (vi) grant-making, civic, and professional and similar organizations, and (vii) other non-profit institutions serving households; and (b) in the government sector, (i) elementary and secondary schools, (ii) community colleges and C.E.G.E.P.s, (iii) universities, (iv) other educational services, (v) hospitals, (vi) nursing and residential care facilities, and (vii) other municipal government services. ( industrie d’activité non commerciale )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
number of litres of diesel fuel sold for use by farm trucks in the province means 200 times the number of cubic metres of diesel fuel used in the agriculture industry in the province during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. ( nombre de litres de carburant diesel vendus pour consommation par des camions de ferme dans la province )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
number of litres of gasoline sold for use by farm trucks in the province means 300 times the number of cubic metres of gasoline used in the agriculture industry in the province during the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its publication entitled Report on Energy Supply and Demand in Canada , or, if Statistics Canada does not make the determination, as determined by the Minister on the basis of any other relevant information. ( nombre de litres d’essence vendus pour consommation par des camions de ferme dans la province )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
public or non-profit entity category means any of the following categories of entities, other than those in the business sector: (a) hospitals; (b) universities, colleges, C.E.G.E.P.s, elementary and secondary schools and other educational institutions; (c) nursing and residential care facilities; (d) non-profit organizations; and (e) municipal governments, excluding any portions that are described in paragraphs (a) to (c). ( catégorie d’entités publiques ou à but non lucratif )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
regional price means the price per unit, as calculated by Statistics Canada for the purpose of the certificate by dividing the value of production by the volume of production using the value and volume of production data determined by Statistics Canada on the basis of its Annual Survey of Manufactures and Logging , of logs and bolts, pulpwood, industrial roundwood or fuelwood and firewood produced (a) in the case of Ontario, in Ontario; (b) in the case of Quebec, in Quebec; (c) in the case of Nova Scotia, New Brunswick and Prince Edward Island, in the three provinces combined; (d) in the case of British Columbia, in British Columbia; (e) in the case of Manitoba, Saskatchewan and Alberta, in the three provinces combined; and (f) in the case of Newfoundland and Labrador, in the provinces of Quebec and Newfoundland and Labrador combined. ( prix régional )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
relevant data , in paragraphs 8(1)(m), (o), (q) and (r), means oil production data for the calendar year that ends in the fiscal year, or for the most recent calendar year for which that data is available, obtained from any of Statistics Canada, the Department of Natural Resources, a province or any provincial energy or resource board, commission or authority. ( données pertinentes )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
third tier oil means (a) in the case of Alberta, oil from vertical wells that draw from pools discovered on or after October 1, 1992; (b) in the case of British Columbia, oil from vertical wells that draw from pools or portions of pools in which no well drillings were completed before June 2, 1998; (c) in the case of Manitoba, (i) oil from wells, other than horizontal wells, that were drilled and completed on or after April 1, 1999, (ii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after April 1, 1999, (iii) oil from wells, other than horizontal wells, abandoned before April 1, 1999 and re-entered on or after April 1, 1999, and (iv) oil from wells, other than horizontal wells, that were inactive on April 1, 1999 and re-activated after April 1, 1999; (d) in the case of Saskatchewan, (i) oil from wells, other than horizontal wells, that were drilled and completed on or after January 1, 1994, and (ii) incremental oil from an approved enhanced oil recovery scheme, including both secondary and tertiary recovery schemes, beginning on or after January 1, 1994; and (e) in the case of all other provinces, oil from wells, other than horizontal wells, that were drilled and completed on or after January 1, 1994. ( pétrole de troisième niveau )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 8
n provided by the provinces, for the 10 provinces in the fiscal year that is not vested in Her Majesty in right of the provinces. (6) The following definitions apply in subsection (5). revenue from natural gas means the revenues referred to in paragraph 7(1)(s). ( revenus tirés du gaz naturel ) value of natural gas means the value of the marketable production of gas and gas by-products from hydrocarbon deposits in the province in a calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its survey Oil and Gas Extraction . ( valeur du gaz naturel ) (7) For the purpose of paragraph (1)(x), moneys received by a provincial government enterprise from the provincial government consolidated revenue fund, or its equivalent, or from a specific tax, are deemed to be premiums of that enterprise. SOR/2008-318, s. 8; SOR/2013-225, s. 10; 2014, c. 13, s. 117; SOR/2018-131, ss. 9, 20 to 22
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
revenue from oil means the revenues referred to in paragraphs 7(1)(m) to (o), (q) and (r). ( revenus tirés du pétrole )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
value of oil means the value of the marketable production of crude oil from hydrocarbon deposits in the province in a calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its survey Oil and Gas Extraction . ( valeur du pétrole )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
revenue from natural gas means the revenues referred to in paragraph 7(1)(s). ( revenus tirés du gaz naturel )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
value of natural gas means the value of the marketable production of gas and gas by-products from hydrocarbon deposits in the province in a calendar year that ends in the fiscal year, as determined by Statistics Canada on the basis of its survey Oil and Gas Extraction . ( valeur du gaz naturel )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 9
ncluded 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/2008-318, s. 9; SOR/2013-225, s. 11; SOR/2018-131, s. 20 SOR/2023-230, s. 7
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 9.1
9.1 (1) In determining the revenues described in paragraphs 4(1)(a) and 7(1)(a) in respect of Manitoba and Ontario for a fiscal year, the Minister shall not reduce those revenues by the amount of any recoveries from those provinces in respect of overpayments of capital gains taxes pursuant to a tax collection agreement. (2) In determining the revenues described in paragraphs 4(1)(e) and 7(1)(l) to (w) in respect of a province for a fiscal year, the Minister may adjust the amount set out in the certificate by adding or deducting the amount of any expense, subsidy, rebate or tax reduction incurred or granted by the government of that province in relation to that revenue source, if that addition or reduction is necessary to ensure that revenues are calculated consistently for all provinces. (3) In determining the revenues described in paragraphs 7(1)(a) and (z) in respect of a province for a fiscal year, the Minister may deduct the amount of any refundable income tax credit that the province grants in favour of a taxpayer for the fiscal year in relation to those revenues, as determined by the Minister, up to a maximum equal to the amount of the taxpayer’s tax payable that is included in the revenue for paragraph 7(1)(a) set out in the certificate, from (a) the amount set out in the certificate for the revenue described in paragraph 7(1)(a); or (b) if the refundable income tax credit relates to property tax, the amount set out in the certificate for the revenue described in paragraph 7(1)(z). (4) In determining the revenues described in paragraph 7(1)(c) in respect of a province for a fiscal year, the Minister shall deduct one half of the amount set out in the certificate for the part of that revenue source described in subparagraph 7(1)(c)(ii). (5) In determining the revenues described in paragraph 7(1)(z.4) in respect of a province for a fiscal year, the Minister shall deduct one half of the amount set out in the certificate for the parts of that revenue source described in clauses 7(1)(z.4)(i)(A) and (ii)(A). (6) In determining the revenues described in paragraph 7(1)(b) in respect of a province for a fiscal year, the Minister may (a) deduct from the amount set out in the certificate the amount of any rebate, credit or tax reduction in relation to that revenue, or its components, that the province, or a local government, granted in favour of a taxpayer for the fiscal year, as determined by Statistics Canada, or, if Statistics Canada does not make the determination, as determined by the Minister, up to a maximum that reduces to zero the amount of the taxpayer’s tax that is included in the revenue source; or (b) if the province or a local government applies a rebate, credit or tax reduction against the actual or estimated liability of the taxpayer for another tax that it imposes, deduct the amount of that rebate, credit or tax reduction, up to a maximum that reduces the taxpayer’s liability for that other tax to zero, from the amount that would otherwise be determined for the revenue source that includes that other tax. SOR/2013-225, s. 11; SOR/2018-131, s. 10
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 10
10 (1) The following definitions apply in this section. personal taxes means (a) taxes imposed by a province on the income of individuals, not including trusts, net of (i) tax credits that can be simulated for individuals in all provinces 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) if this definition is being applied for the purpose of (i) clause 5(a)(i)(A), levies or premiums imposed by a province 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, or (ii) clause 8(1)(a)(i)(A), the Ontario Health Premium and the Quebec Health Contribution. ( impôts des particuliers ) provincial system means the set of rules relating to the imposition of personal taxes in a province. ( régime provincial ) (2) For the purpose of clauses 5(a)(i)(A) and 8(1)(a)(i)(A), the simulated average revenue yield relating to personal income for the province 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 system in turn, the total amount of personal taxes that would be derived from all individuals in the province in the taxation year if that provincial system applied to those individuals; (b) simulating, in respect of each provincial system in turn, the total amount of personal taxes that would be derived from all individuals in all provinces in the taxation year if that provincial system applied to those individuals; (c) dividing the amount simulated in respect of each provincial system under paragraph (a) by the amount simulated in respect of the same provincial system under paragraph (b); (d) calculating the weight of each province’s provincial system, which shall be equal to a fraction (i) whose numerator is the revenues referred to in subparagraphs 4(1)(a)(i) and (iii) or paragraph 7(1)(a), as the case may be, for the province, as set out in the certificate for the fiscal year, and (ii) whose denominator is the aggregate, over all provinces, 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 10 products calculated under paragraph (e). SOR/2008-318, s. 10; SOR/2013-225, s. 12; SOR/2018-131, s. 11
Federal-Provincial Fiscal Arrangements Regulations, 2007 — (a)
personal taxes means (a) taxes imposed by a province on the income of individuals, not including trusts, net of (i) tax credits that can be simulated for individuals in all provinces 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) if this definition is being applied for the purpose of (i) clause 5(a)(i)(A), levies or premiums imposed by a province 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, or (ii) clause 8(1)(a)(i)(A), the Ontario Health Premium and the Quebec Health Contribution. ( impôts des particuliers )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — Federal-Provincial Fiscal Arrangements Regulations, 2007
provincial system means the set of rules relating to the imposition of personal taxes in a province. ( régime provincial )
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 11
11 For the purposes of Part I of the Act and this Part, the manner in which the Chief Statistician of Canada shall determine the population of a province for a fiscal year is by basing that determination on Statistics Canada’s official estimate of the population of the province 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/2023-230, s. 8
Federal-Provincial Fiscal Arrangements Regulations, 2007 — 12
12 (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) the population of each province as determined by the Chief Statistician of Canada in accordance with section 11; (b) the information produced by Statistics Canada that is referred to in sections 5 and 8 and used to calculate each revenue base described in those sections, other than (i) the individualized profits and losses of business enterprises referred to in clauses 5(b)(ii)(B) and 8(1)(b)(ii)(B), (ii) the assessed market value of residential property referred to in the description of V in paragraphs 5(d) and 8(1)(z), (ii.1) the assessed market value of commercial-industrial property referred to in the description of VC in paragraph 5(d), and (iii) the information needed to calculate the calculated net profits referred to in paragraph 8(1)(v); and (c) for each province, information from the Government Finance Statistics regarding the revenues described in sections 4 and 7 and subsections 9(3) and (4), other than those described in subparagraphs 4(1)(e)(vii) and (viii) and 7(1)(z.5)(i) and (ii). (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. 11; SOR/2013-225, s. 13 SOR/2023-230, s. 9