Patent Rules (SOR/96-423)

Regulations are current to 2012-05-14 and last amended on 2011-03-03. Previous Versions

SCHEDULE II

(Section 3)

TARIFF OF FEES

PART I

APPLICATIONS

Column IColumn II
ItemDescriptionFee
1.On filing an application under subsection 27(2) of the Act:
  • (a) small entity fee.......

$ 200.00
  • (b) standard fee.......

400.00
2.On completing an application in response to a requisition under subsection 94(1) of these Rules or on avoiding a deemed abandonment under subsection 148(1) of these Rules.......200.00
3.On requesting examination of an application under subsection 35(1) of the Act:
  • (a) if the application has been the subject of international search by the Commissioner,

  • (i) small entity fee.......

100.00
  • (ii) standard fee.......

200.00
  • (b) in any other case,

  • (i) small entity fee.......

400.00
  • (ii) standard fee.......

800.00
4.On requesting the advance of an application for examination under paragraph 28(1)(a) of these Rules.......500.00
5.On filing an amendment under subsection 32(1)of these Rules, after a notice is sent under subsection 30(1) or (5) of these Rules.......400.00
6.Final fee under subsection 30(1) or (5) of these Rules:
  • (a) for applications filed on or after October 1, 1989,

  • (i) basic fee,

  • (A) small entity fee.......

150.00
  • (B) standard fee.......

300.00
  • (ii) plus, for each page of specification and drawings in excess of 100 pages.......

6.00
  • (b) for applications filed before October 1, 1989,

  • (i) basic fee,

  • (A) small entity fee.......

350.00
  • (B) standard fee.......

700.00
  • (ii) plus, for each page of specification and drawings in excess of 100 pages.......

4.00
7.On requesting reinstatement of an abandoned application.......200.00
8.On applying for restoration of a forfeited application under subsection 73(2) of the Act as it read immediately before October 1, 1989.......200.00

PART II

INTERNATIONAL APPLICATIONS

Column IColumn II
ItemDescriptionFee
9.Transmittal fee under Rule 14 of the Regulations under the PCT.......$ 300.00
9.1Search fee under Rule 16 of the Regulations under the PCT.......1,600.00
9.2Additional fee under Rule 40 of the Regulations under the PCT.......1,600.00
9.3Preliminary examination fee under Rule 58 of the Regulations under the PCT.......800.00
9.4Additional fee under Rule 68 of the Regulations under the PCT.......800.00
10.Basic national fee under paragraph 58(1)(c) of these Rules:
  • (a) small entity fee.......

200.00
  • (b) standard fee.......

400.00
11.Additional fee for late payment under subsection 58(3) of these Rules.......200.00

PART III

PATENTS

Column IColumn II
ItemDescriptionFee
12.On the filing an application to reissue a patent under section 47 of the Act.......$ 1,600.00
13.On making a disclaimer to a patent under section 48 of the Act, or of the Act as it read immediately before October 1, 1989.......100.00
14.On requesting re‑examination of a claim or claims in a patent under subsection 48.1(1) of the Act:
  • (a) small entity fee.......

1,000.00
  • (b) standard fee.......

2,000.00
15.On requesting registration of a judgment under section 62 of the Act, or of the Act as it read immediately before October 1, 1989.......50.00
16.On presenting an application to the Commissioner under subsection 65(1) of the Act:
  • (a) for the first patent to which the application relates.......

2,500.00
  • (b) for each additional patent to which the application relates.......

250.00
17.On requesting an advertisement of an application under subsection 65(1) of the Act in the Canadian Patent Office Record in accordance with subsection 68(2) of the Act.......200.00
18.On requesting publication in the Canadian Patent Office Record of a notice listing the patent numbers of patents available for licence or sale, other than at the time of issuance of the patent, for each patent number listed.......20.00

PART IV

GENERAL

Column IColumn II
ItemDescriptionFee
19.On requesting correction of a clerical error under section 8 of the Act, or of the Act as it read immediately before October 1, 1989.......$ 200.00
20.[Repealed, SOR/2003-208, s. 18]
21.On requesting registration of a document under section 49 or 50 of the Act, or of the Act as it read immediately before October 1, 1989, or under section 38, 39 or 42 of these Rules, for each patent or application to which the document relates.......100.00
22.On applying for an extension of time under section 26 or 27 of these Rules.......200.00
22.1Late payment fee under subsection 3.1(1) of these Rules.......the greater of $50 and 50% of the amount of the fee that has not been paid

PART V

INFORMATION AND COPIES

Column IColumn II
ItemDescriptionFee
23.On requesting information respecting a pending application under section 11 of the Act.......$ 100.00
24.On requesting information on whether a patent has issued, on the basis of an application filed in Canada and identified by a serial number.......20.00
25.On requesting a copy in paper form of a document, for each page,
  • (a) if the person requesting makes the copy using Patent Office equipment.......

0.50
  • (b) if the Patent Office makes the copy.......

1.00
25.1On requesting a copy in electronic form of a document,
  • (a) for each request.......

10.00
  • (b) plus, for each patent or application to which the request relates.......

10.00
  • (c) plus, if the copy is requested on a physical medium, for each physical medium requested in addition to the first.......

10.00
  • (d) plus for each additional 10 megabytes or part of them exceeding 7 megabytes.......

10.00
26.On requesting a certified copy in paper form of a document, other than a request under Rule 317 or 350 of the Federal Courts Rules:
  • (a) for each certification.......

35.00
  • (b) plus, for each page.......

1.00
26.1On requesting a certified copy in electronic form of a document, other than a request under Rule 317 or 350 of the Federal Courts Rules:
  • (a) for each certification.......

35.00
  • (b) plus, for each patent or application to which the request relates.......

10.00
  • (c) plus for each additional 10 megabytes or part of them exceeding 7 megabytes.......

10.00
27.On requesting that the Patent Office provide information concerning the status of a patent application or patent, for each application or patent.......15.00
28.On requesting a copy of an audio magnetic tape.......50.00
29.On requesting a transcript of an audio magnetic tape, for each page in the transcript.......50.00

PART VI

MAINTENANCE FEES

Column IColumn II
ItemDescriptionFee
30.For maintaining an application filed on or after October 1, 1989 in effect, under section 99 or 154 of these Rules:
  • (a) payment on or before the second anniversary of the filing date of the application in respect of the one-year period ending on the third anniversary,

  • (i) small entity fee.......

$ 50.00
  • (ii) standard fee.......

100.00
  • (b) payment on or before the third anniversary of the filing date of the application in respect of the one‑year period ending on the fourth anniversary,

  • (i) small entity fee.......

50.00
  • (ii) standard fee.......

100.00
  • (c) payment on or before the fourth anniversary of the filing date of the application in respect of the one‑year period ending on the fifth anniversary,

  • (i) small entity fee.......

50.00
  • (ii) standard fee.......

100.00
  • (d) payment on or before the fifth anniversary of the filing date of the application in respect of the one‑year period ending on the sixth anniversary,

  • (i) small entity fee.......

100.00
  • (ii) standard fee.......

200.00
  • (e) payment on or before the sixth anniversary of the filing date of the application in respect of the one‑year period ending on the seventh anniversary,

  • (i) small entity fee.......

100.00
  • (ii) standard fee.......

200.00
  • (f) payment on or before the seventh anniversary of the filing date of the application in respect of the one‑year period ending on the eighth anniversary,

  • (i) small entity fee.......

100.00
  • (ii) standard fee.......

200.00
  • (g) payment on or before the eighth anniversary of the filing date of the application in respect of the one‑year period ending on the ninth anniversary,

  • (i) small entity fee.......

100.00
  • (ii) standard fee.......

200.00
  • (h) payment on or before the ninth anniversary of the filing date of the application in respect of the one‑year period ending on the tenth anniversary,

  • (i) small entity fee.......

100.00
  • (ii) standard fee.......

200.00
  • (i) payment on or before the tenth anniversary of the filing date of the application in respect of the one‑year period ending on the eleventh anniversary,

  • (i) small entity fee.......

125.00
  • (ii) standard fee.......

250.00
  • (j) payment on or before the eleventh anniversary of the filing date of the application in respect of the one‑year period ending on the twelfth anniversary,

  • (i) small entity fee.......

125.00
  • (ii) standard fee.......

250.00
  • (k) payment on or before the twelfth anniversary of the filing date of the application in respect of the one‑year period ending on the thirteenth anniversary,

  • (i) small entity fee.......

125.00
  • (ii) standard fee.......

250.00
  • (l) payment on or before the thirteenth anniversary of the filing date of the application in respect of the one‑year period ending on the fourteenth anniversary,

  • (i) small entity fee.......

125.00
  • (ii) standard fee.......

250.00
  • (m) payment on or before the fourteenth anniversary of the filing date of the application in respect of the one‑year period ending on the fifteenth anniversary,

  • (i) small entity fee.......

125.00
  • (ii) standard fee.......

250.00
  • (n) payment on or before the fifteenth anniversary of the filing date of the application in respect of the one‑year period ending on the sixteenth anniversary,

  • (i) small entity fee.......

225.00
  • (ii) standard fee.......

450.00
  • (o) payment on or before the sixteenth anniversary of the filing date of the application in respect of the one‑year period ending on the seventeenth anniversary,

  • (i) small entity fee.......

225.00
  • (ii) standard fee.......

450.00
  • (p) payment on or before the seventeenth anniversary of the filing date of the application in respect of the one‑year period ending on the eighteenth anniversary,

  • (i) small entity fee.......

225.00
  • (ii) standard fee.......

450.00
  • (q) payment on or before the eighteenth anniversary of the filing date of the application in respect of the one‑year period ending on the nineteenth anniversary,

  • (i) small entity fee.......

225.00
  • (ii) standard fee.......

450.00
  • (r) payment on or before the nineteenth anniversary of the filing date of the application in respect of the one‑year period ending on the twentieth anniversary,

  • (i) small entity fee.......

225.00
  • (ii) standard fee.......

450.00
31.For maintaining the rights accorded by a patent issued on the basis of an application filed on or after October 1, 1989 under section 100, 101, 155 or 156 of these Rules:
  • (a) in respect of the one-year period ending on the third anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the second anniversary:

  • (A) small entity fee.......

50.00
  • (B) standard fee.......

100.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the second anniversary:

  • (A) small entity fee.......

250.00
  • (B) standard fee.......

300.00
  • (b) in respect of the one-year period ending on the fourth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the third anniversary:

  • (A) small entity fee.......

50.00
  • (B) standard fee.......

100.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the third anniversary:

  • (A) small entity fee.......

250.00
  • (B) standard fee.......

300.00
  • (c) in respect of the one-year period ending on the fifth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the fourth anniversary:

  • (A) small entity fee.......

50.00
  • (B) standard fee.......

100.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fourth anniversary:

  • (A) small entity fee.......

250.00
  • (B) standard fee.......

300.00
  • (d) in respect of the one-year period ending on the sixth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the fifth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fifth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (e) in respect of the one-year period ending on the seventh anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the sixth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the sixth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (f) in respect of the one-year period ending on the eighth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the seventh anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the seventh anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (g) in respect of the one-year period ending on the ninth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the eighth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the eighth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (h) in respect of the one-year period ending on the tenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the ninth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the ninth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (i) in respect of the one-year period ending on the eleventh anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the tenth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the tenth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (j) in respect of the one-year period ending on the twelfth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the eleventh anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the eleventh anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (k) in respect of the one-year period ending on the thirteenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the twelfth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the twelfth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (l) in respect of the one-year period ending on the fourteenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the thirteenth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the thirteenth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (m) in respect of the one-year period ending on the fifteenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the fourteenth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fourteenth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (n) in respect of the one-year period ending on the sixteenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the fifteenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fifteenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00
  • (o) in respect of the one-year period ending on the seventeenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the sixteenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the sixteenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00
  • (p) in respect of the one-year period ending on the eighteenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the seventeenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the seventeenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00
  • (q) in respect of the one-year period ending on the nineteenth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the eighteenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the eighteenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00
  • (r) in respect of the one-year period ending on the twentieth anniversary of the filing date of the application,

  • (i) fee, if payment is made on or before the nineteenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the nineteenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00
32.For maintaining the rights accorded by a patent issued on or after October 1, 1989 on the basis of an application filed before that date under subsection 182(1) or (3) of these Rules:
  • (a) in respect of the one-year period ending on the third anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the second anniversary:

  • (A) small entity fee.......

50.00
  • (B) standard fee.......

100.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the second anniversary:

  • (A) small entity fee.......

250.00
  • (B) standard fee.......

300.00
  • (b) in respect of the one-year period ending on the fourth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the third anniversary:

  • (A) small entity fee.......

50.00
  • (B) standard fee.......

100.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the third anniversary:

  • (A) small entity fee.......

250.00
  • (B) standard fee.......

300.00
  • (c) in respect of the one-year period ending on the fifth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the fourth anniversary:

  • (A) small entity fee.......

50.00
  • (B) standard fee.......

100.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fourth anniversary:

  • (A) small entity fee.......

250.00
  • (B) standard fee.......

300.00
  • (d) in respect of the one-year period ending on the sixth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the fifth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fifth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (e) in respect of the one-year period ending on the seventh anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the sixth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the sixth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (f) in respect of the one-year period ending on the eighth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the seventh anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the seventh anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (g) in respect of the one-year period ending on the ninth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the eighth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the eighth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (h) in respect of the one-year period ending on the tenth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the ninth anniversary:

  • (A) small entity fee.......

100.00
  • (B) standard fee.......

200.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the ninth anniversary:

  • (A) small entity fee.......

300.00
  • (B) standard fee.......

400.00
  • (i) in respect of the one-year period ending on the eleventh anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the tenth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the tenth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (j) in respect of the one-year period ending on the twelfth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the eleventh anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the eleventh anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (k) in respect of the one-year period ending on the thirteenth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the twelfth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the twelfth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (l) in respect of the one-year period ending on the fourteenth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the thirteenth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the thirteenth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (m) in respect of the one-year period ending on the fifteenth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the fourteenth anniversary:

  • (A) small entity fee.......

125.00
  • (B) standard fee.......

250.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fourteenth anniversary:

  • (A) small entity fee.......

325.00
  • (B) standard fee.......

450.00
  • (n) in respect of the one-year period ending on the sixteenth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the fifteenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the fifteenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00
  • (o) in respect of the one-year period ending on the seventeenth anniversary of the day on which the patent was issued,

  • (i) fee, if payment is made on or before the sixteenth anniversary:

  • (A) small entity fee.......

225.00
  • (B) standard fee.......

450.00
  • (ii) fee, including an additional fee for late payment, if payment is made within the period of grace of one year following the sixteenth anniversary:

  • (A) small entity fee.......

425.00
  • (B) standard fee.......

650.00

PART VII

PATENT AGENTS

Column IColumn II
ItemDescriptionFee
33.On applying for entry on the register of patent agents under section 15 of these Rules.......$ 350.00
34.On notifying the Commissioner, pursuant to subsection 14(2) of these Rules, of a proposal to sit for the whole or any part of the qualifying examination, per paper.......200.00
35.For maintaining the name of a patent agent on the register of patent agents pursuant to paragraph 16(1)(a) of these Rules.......350.00
36.On applying to the Commissioner for reinstatement on the register of patent agents under section 17 of these Rules.......200.00
  • SOR/99-291, ss. 18 to 20;
  • SOR/2003-208, ss. 10 to 23;
  • SOR/2007-90, ss. 30 to 37;
  • SOR/2009-319, s. 27;
  • SOR/2011-61, s. 2.