53. Another possible basis is that of needs i.e. the shares would be regulated somewhat like grants-in-aid, and rather than go into elaborate enquiries for this purpose, the population of a province could be taken as a rough measure of its needs. The objection to this basis is that a ‘share’ is something to which a province is entitled because its citizens or things have in some measure contributed to the fund, while a grant is something given to it without regard to its contribution to the Centre or to any common pool.