Federal-Provincial Fiscal Arrangements Regulations, 2007 (SOR/2007-303)

Revenue Base

5 In respect of a revenue source for a province for a fiscal year, the definition revenue base in subsection 3.5(1) of the Act is more particularly defined to mean

• (a) in the case of revenues relating to personal income, described in paragraph 4(1)(a), the aggregate of

  • (i) a fraction, expressed as a percentage for the province,

    • (A) whose numerator is the simulated average revenue yield relating to personal income for the province for the taxation year that ends in the fiscal year, as determined in accordance with subsection 10(2), and

    • (B) whose denominator is the aggregate, over the 10 provinces, of the amount referred to in clause (A), and

  • (ii) the difference obtained by subtracting

    • (A) a fraction, expressed as a percentage for the province,

      • (I) whose numerator is the aggregate, over all individuals — not including trusts — in the province, of the federal income tax as determined by the micro-simulation model for the taxation year that ends in the fiscal year, and

      • (II) whose denominator is the aggregate, over the 10 provinces, of the amount referred to in subclause (I),

    from

    • (B) a fraction, expressed as a percentage for the province,

      • (I) whose numerator is the aggregate, over all individuals in the province – including trusts – of the federal income tax payable for the taxation year that ends in the fiscal year as determined for each individual, and

      • (II) whose denominator is the aggregate, over the 10 provinces, of the amount referred to in subclause (I);

• (b) in the case of the revenues relating to business income, described in paragraph 4(1)(b), the aggregate of

  • (i) the product of the portion of the aggregate of corporate profits in Canada, before the payment of income taxes and without any deduction of the aggregate of corporate losses in Canada, that is attributable to any of the 10 provinces for the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of its System of Macroeconomic Accounts and a fraction

    • (A) whose numerator is the allocated corporation taxable income attributable to the province for the fiscal year, and

    • (B) whose denominator is the aggregate, over the 10 provinces, of the amount referred to in clause (A),

  • (ii) the product, as determined on the basis of data prepared by Statistics Canada for the purpose of the Government Finance Statistics, of

    • (A) the aggregate, over all provinces, of the total profits, before the distribution of dividends, that are attributable to the province for the calendar year that ends in the fiscal year from business enterprises that have a profit in that calendar year and are owned 90% or more by that province, or by that province and one or more other provinces, excluding the profits for that calendar year

      • (I) of a liquor board, commission or authority,

      • (I.1) of a cannabis board, commission or authority,

      • (II) of an enterprise engaged, entirely or primarily, in the marketing of oil or natural gas,

      • (III) of an enterprise carrying on a provincial lottery,

      • (IV) of an electricity enterprise, and

      • (V) of the Ontario Electricity Financial Corporation and the Nova Scotia Power Finance Corporation, and

    • (B) a fraction whose numerator is the amount of the total profits referred to in clause (A) that are attributable to the province less the amount by which any losses that were accumulated in the seven calendar years before that calendar year by a business enterprise referred to in that clause exceed the portion of those losses subtracted under this clause for that business enterprise in relation to that period, but only to the extent that the amount is not more than the total profits for that calendar year of that business enterprise, and whose denominator is the aggregate, over all the provinces, of those numerators; and

  • (iii) the difference, as determined on the basis of data prepared by Statistics Canada for the purpose of the Government Finance Statistics, that is obtained by subtracting all remittances to the provincial government of the profits of an electricity enterprise for the fiscal year from the product of

    • (A) the aggregate, over all provinces, of the total profits, before the distribution of dividends, that are attributable to the province for the calendar year that ends in the fiscal year from electricity enterprises that have a profit in that calendar year and are owned 90% or more by that province, or by that province and one or more other provinces, and

    • (B) a fraction whose numerator is the amount of the total profits referred to in clause (A) that are attributable to the province less the amount by which any losses that were accumulated in the seven calendar years before that calendar year by an electricity enterprise referred to in that clause exceed the portion of those losses subtracted under this clause for that electricity enterprise in relation to that period, but only to the extent that the amount is not more than the total profits for that calendar year of that electricity enterprise, and whose denominator is the aggregate, over all the provinces, of those numerators;

• (c) in the case of revenues relating to consumption, as described in paragraph 4(1)(c), the amount determined on the basis of data provided by Statistics Canada for the calendar year that ends in the fiscal year by the formula

  A + B + C + D + E + F + G + H + I + J

  where

  A

  is the aggregate, over all household final consumption expenditure categories, of the household final consumption expenditures in the province for each category multiplied by a fraction whose numerator is the total of the net provincial sales tax revenues derived from those expenditures for that category in all provinces that levy a general sales tax and whose denominator is the total of those expenditures for that category in all of those provinces,

  B

  is the aggregate, over all housing expenditure categories, of the housing expenditures in the province for each category multiplied by a fraction whose numerator is the total of the net provincial sales tax revenues derived from those expenditures for that category in all provinces that levy a general sales tax and whose denominator is the total of those expenditures for that category in all of those provinces,

  C

  is the aggregate, over all business sector industries and all commodities, of the capital expenditures for machinery and equipment 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,

  D

  is the aggregate, over all business sector industries and all commodities, of the capital expenditures for non-residential structures 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,

  E

  is the aggregate, over all public education or non-profit entity categories, of the capital expenditures for machinery and equipment 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,

  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 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 revenue 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; and

• (d) in the case of revenues derived from property taxes, described in paragraph 4(1)(d), the weighted sum of three sub-bases, determined by the formula

  (B1 × 0.611) + (B2 × 0.378) + (B3 × 0.011)

  where

  B1

  is the market value residential sub-base as determined by the formula

  [(V × 1/V1) × 0.7] + [(P × 1/P1) × 0.3]

  where

  V

  is the assessed market value of residential property in the province for the calendar year that ends in the fiscal year,

  V1

  is the aggregate, over all provinces, of the amounts determined for V,

  P

  is the population of the province for the fiscal year, as determined in accordance with section 11, and

  P1

  is the aggregate, over all provinces, of the amounts determined for P,

  B2

  is the market value commercial-industrial sub-base as determined by the formula

  (VC ÷ VC1 × 0.7) + (P ÷ P1 × 0.3)

  where

  VC

  is the assessed market value of commercial-industrial property in the province for the calendar year that ends in the fiscal year,

  VC1

  is the aggregate, over all provinces, of the amounts determined for VC,

  P

  is the population of the province for the fiscal year, as determined in accordance with section 11, and

  P1

  is the aggregate, over all provinces, of the amounts determined for P, and

  B3

  is the market value farm sub-base as determined by the formula

  (VF ÷ VF1 × 0.7) + (P ÷ P1 × 0.3)

  where

  VF

  is the market value of the land and service buildings components of farm real estate in the province for the calendar year that ends in the fiscal year, as determined by Statistics Canada for the purpose of table 32-10-0056-01, Balance sheet of the agricultural sector as at December 31st,

  VF1

  is the aggregate, over all provinces, of the amounts determined for VF,

  P

  is the population of the province for the fiscal year, as determined in accordance with section 11, and

  P1

  is the aggregate, over all provinces, of the amounts determined for P.

DIVISION 2Nova Scotia

Interpretation

6 The following definitions apply in this Division.

adjusted number of litres of diesel fuel taxed at road-use rate in the province

adjusted number of litres of diesel fuel taxed at road-use rate in the province[Repealed, SOR/2013-225, s. 8]

adjusted number of litres of gasoline taxed at road-use rate in the province

adjusted number of litres of gasoline taxed at road-use rate in the province[Repealed, SOR/2013-225, s. 8]

average tax rate

average tax rate means,

• (a) for the purpose of subparagraph 8(1)(f)(i), the aggregate, over all provinces, of the provincial rate of gasoline tax applicable to road-use gasoline sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the adjusted number of litres of gasoline taxed at road-use rate in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators;

• (b) for the purpose of subparagraph 8(1)(f)(ii), the aggregate, over all provinces, of the provincial tax rate applicable to aviation fuel sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of aviation fuel sold in that province during that calendar year, as determined by Statistics Canada on the basis of data from 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 whose denominator is the aggregate, over all provinces, of those numerators;

• (c) for the purpose of subparagraph 8(1)(f)(iii), the aggregate, over all provinces, of the provincial tax rate applicable to gasoline sold for use by farm trucks in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of gasoline sold for use by farm trucks in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators;

• (d) for the purpose of subparagraph 8(1)(g)(i), the aggregate, over all provinces, of the provincial rate of diesel tax applicable to road-use diesel fuel sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the adjusted number of litres of diesel fuel taxed at road-use rate in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators;

• (e) for the purpose of subparagraph 8(1)(g)(ii), the aggregate, over all provinces, of the provincial tax rate applicable to railway fuel sold in each province during the calendar year that ends in the fiscal year, multiplied by a fraction

  • (i) whose numerator is,

    • (A) in the case of a province in which railway fuel is not taxed throughout the calendar year or for which data is not available, the number of litres of railway fuel sold in that province during that calendar year, 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, and

    • (B) in any other case, the number of litres of railway fuel sold in that province during that calendar year, as determined by Statistics Canada on the basis of data from 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

  • (ii) whose denominator is the aggregate, over all provinces, of those numerators; and

• (f) for the purpose of subparagraph 8(1)(g)(iii), the aggregate, over all provinces, of the provincial tax rate applicable to diesel fuel sold for use by farm trucks in each province during the calendar year that ends in the fiscal year, multiplied by a fraction whose numerator is the number of litres of diesel fuel used by farm trucks in that province during that calendar year and whose denominator is the aggregate, over all provinces, of those numerators. (taux moyen de taxe)

business sector industry

business sector industry means any of the business sector industries as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ level intermediate input matrix. (industrie du secteur des entreprises)

calculated net profits

calculated net profits means, for a province for a fiscal year, the difference that results from subtracting the capital assessed depreciation costs of the mining and quarrying industry in that province — including depreciation costs related to mine-site exploration and development, but not including those related to general exploration and development — as determined by Statistics Canada using the straight-line depreciation method on the basis of fixed capital flows and stocks data prepared for the purpose of its Provincial and Territorial Economic Accounts, from the net profits before taxes of that industry, calculated for the calendar year that ends in the fiscal year as the sum of the following, as determined by Statistics Canada on the basis of data from its Provincial Supply and Use Tables:

• (a) the gross mixed income and gross operating surplus of that industry, and

• (b) the commodity and other indirect taxes paid, less any subsidies received, by that industry. (bénéfice net)

capital expenditures for intellectual property products

capital expenditures for intellectual property products means the gross fixed capital formation in intellectual property products, as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any own-account expenditures and any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en capitale fixe pour la propriété intellectuelle)

capital expenditures for machinery or equipment

capital expenditures for machinery or equipment means the gross fixed capital formation in machinery and equipment, as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en capital fixe pour machines et matériel)

capital expenditures for non-residential structures

capital expenditures for non-residential structures means the gross fixed capital formation in non-residential structures, as determined by Statistics Canada on the basis of data for or from its System of Macroeconomic Accounts, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en capital fixe pour les ouvrages non résidentiels)

general provincial sales tax revenues

general provincial sales tax revenues means revenues derived by a province from general sales taxes, including amounts paid to a province in accordance with a sales tax harmonization agreement. (recettes de taxe de vente provinciale générale)

household final consumption expenditures

household final consumption expenditures means,

• (a) in the case of expenditures relating to property insurance, accident and sickness insurance, auto insurance or life insurance, the gross premiums paid by insured individuals for that insurance, net of any federal or provincial general sales taxes, as determined by Statistics Canada;

• (b) in the case of expenditures relating to used vehicles, the amount paid by individuals for those vehicles, net of any federal or provincial general sales taxes, as determined by Statistics Canada; and

• (c) in the case of any other expenditures, household final consumption expenditures as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses de consommation finale des ménages)

housing expenditure category

housing expenditure category means any of the following expenditure categories used by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts:

• (a) new residential housing expenditures;

• (b) residential renovation expenditures; and

• (c) residential housing transfer expenditures. (catégorie de dépenses de logement)

housing expenditures

housing expenditures means expenditures, net of any federal or provincial general sales taxes as determined by Statistics Canada, on

• (a) new residential housing, including the land, as determined by Statistics Canada;

• (b) residential renovations as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts; and

• (c) residential housing transfers as determined by Statistics Canada for the purpose of its Provincial and Territorial Economic Accounts. (dépenses de logement)

intermediate input commodity

intermediate input commodity means one of the intermediate input commodities that constitute part of the intermediate input matrix as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ detailed level intermediate input matrix. (intrant intermédiaire)

intermediate input expenditures

intermediate input expenditures means expenditures on intermediate input commodities, as determined by Statistics Canada for the purpose of its Provincial Supply and Use Tables’ detailed level intermediate input matrix, net of any federal or provincial general sales taxes, also as determined by Statistics Canada. (dépenses en intrants intermédiaires)

minerals

minerals means all metallic and non-metallic minerals classified by Natural Resources Canada for the purpose of its publication entitled General Review of the Mineral Industries, Mines, Quarries and Sand Pits, other than elemental sulphur. (minerais)

mining and quarrying industry

mining and quarrying industry means the following industries as defined by Statistics Canada for the purpose of its Provincial Supply and Use Tables:

• (a) coal mining;

• (b) iron ore mining;

• (c) gold and silver ore mining;

• (d) copper, nickel, lead and zinc ore mining;

• (e) other metal ore mining;

• (f) diamond mining; and

• (g) potash mining. (industrie des mines et carrières)

net revenue after prize payouts from the sale of games of chance, other than net revenue from the sale of lottery tickets and from race track wagers

net revenue after prize payouts from the sale of games of chance, other than net revenue from the sale of lottery tickets and from race track wagers means the gross revenues from the sale of games of chance, other than from the sale of lottery tickets and race track wagering games, less prize payouts in relation to those sales,

• (a) including the net revenue after prize payouts from the sale of those games of chance by

  • (i) the provincially owned or provincially controlled business enterprises, boards, commissions or authorities referred to in subparagraphs 7(1)(z.3)(i) and (ii),

  • (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 sales of

  • (i) games of chance played on video lottery terminals,

  • (ii) games of chance played on slot machines, including slot machines located at race tracks,

  • (iii) games of chance, including those described in subparagraphs (i) and (ii), played at casinos, including charity casinos,

  • (iv) conventional paper bingo, electronic bingo, linked bingo and satellite bingo, and

  • (v) lottery ticket games sold at casinos, unless the net revenues from those sales are included in the revenue base described in paragraph 8(1)(z.2).

However, it does not include

• (c) net revenue after prize payouts from the sale of raffle tickets; or

• (d) revenue from the sale by casinos, of food, drink, lodging, parking space or any other goods or services other than games of chance. (revenu net, après versement des prix, provenant de jeux de hasard, à l’exclusion du revenu net provenant de la vente de billets de loterie et des taxes afférentes aux pistes de course)

net revenue after prize payouts from the sale of lottery tickets

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)

new oil

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 m³ 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)

non-business sector industry

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)

number of litres of diesel fuel sold for use by farm trucks in the province

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)

number of litres of gasoline sold for use by farm trucks in the province

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)

public or non-profit entity category

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)

regional price

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)

relevant data

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)

third tier oil

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)