34. If the financial information provided by a licensee under any of sections 29 to 32 includes estimates, allocations or apportionments, the licensee shall provide a description of the basis for them.

35. Financial information provided in respect of a licensee under this Part shall be

• (a) based on the licensee’s accounting records; and

• (b) if applicable, prepared in accordance with generally accepted accounting principles.

• 36. (1) A licensee who operates a primary elevator in the Western Division must provide to the Minister the information that is required by the form set out in column I of each item of Part I of Schedule IX in respect of the reporting period set out in column II of the item by no later than the day set out in column III of that item.

• (2) A licensee who operates a process elevator must provide to the Minister the information that is required by the form set out in column I of the item of Part II of Schedule IX in respect of the reporting period set out in column II of the item by no later than the day set out in column III of that item.

• (3) When a licensee provides the information referred to in subsection (1) or (2) to the Canadian Grain Commission under section 26 or 27 of the Canada Grain Regulations and the licensee authorizes the Commission to transmit that information to the Minister, the information is considered to have been provided to the Minister.

• (4) A licensee who operates one or more terminal elevators must provide to the Minister, in relation to its grain handling activities in each crop year, the operating statistics of each terminal elevator.

37. A licensee who operates one or more primary elevators in the Western Division must provide to the Minister, in relation to each of its elevators at which 25 or more cars can be accommodated on the siding for the elevator, for each crop year, the following information:

• (a) the number of cars that can be accommodated on the siding for the elevator;

• (b) the number of times 25 or more cars were loaded and shipped together in a block, during the crop year; and

• (c) the proportion of traffic during the crop year that moved from the elevator in blocks.

38. [Repealed, SOR/2002-355, s. 2]

39. In this Part, “port authority” means a port authority set out in the schedule to the Canada Marine Act.

40. A port authority must provide to the Minister the information that is required by the form set out in column I of each item of Schedule X in respect of the reporting period or periods set out in column II of the item by no later than the corresponding day set out in column III of that item.