Federal-Provincial Fiscal Arrangements Regulations, 2007

17.1 For the purpose of calculating the national average rate of tax, as defined in subsection 4(1) of the Act, the provincial revenue sources, the provincial revenues derived from them or deemed to be derived from them, the provincial revenue bases and the provincial revenues to be equalized, are deemed to be the same as those for a territory under Part 1.1 of the Act and sections 18 to 20 of these Regulations.