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Marginal note:Proof

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• Marginal note:Failure to deduct levy

  (2) If a purchaser does not deduct the levy as required by subsection 6(1), the seller must pay the levy payable in respect of the sale to the Agency.

• Marginal note:Failure to pay levy

  (3) If a processor does not pay the levy as required by subsection 6(2), the producer must pay the levy payable in respect of the processed hogs to the Agency.

• Marginal note:Payment and information

  (4) When paying the levy in accordance with subsection (2) or (3), the seller or the producer, as the case may be, must provide a statement to the Agency that sets out:

  • (a) the name, mailing address, telephone number and, if available, email address of the seller or producer, as the case may be;

  • (b) in the case of hogs produced in a province set out in column 1 of the table to subsection 4(1),

    • (i) the number of hogs purchased or processed, as the case may be, and

  • (c) in the case of hogs produced in Quebec,

    • (i) the total number of kilograms purchased or processed, as the case may be, and

Marginal note:Time limit and information

8 The purchaser or the processor referred to in subsection 6(1) or (2) respectively, must remit or pay, as the case may be, the levy to the Agency within the period established by the laws of the collector’s province for remitting levies payable on the sale or processing of hogs in that province, together with a statement that sets out:

• (a) the name, mailing address, telephone number and, if available, email address of the purchaser or processor, as the case may be;

• (b) in the case of hogs produced in a province set out in column 1 of the table to subsection 4(1),

  • (i) the number of hogs purchased or processed, as the case may be, and

  • (ii) the amount of the levies remitted or paid, as the case may be;

• (c) in the case of hogs produced in Quebec,

  • (i) the total number of kilograms purchased or processed, as the case may be, and

  • (ii) the amount of the levies remitted or paid, as the case may be; and

Marginal note:Deduction of levy by purchaser

• 6 (1) The purchaser must deduct from the purchase price the levy payable under subsection 4(1) or (2), as the case may be, and remit it to the Agency on behalf of the seller.

• Marginal note:Payment by processor

  (2) The processor must pay the levy payable under subsection 4(3) or (4) as the case may be, to the Agency on behalf of the producer.

Marginal note:Method of payment and time limit

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• (2) An invoice referred to in subsection (1) must include:

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  • (c) the number of kilograms of imported pork products, if applicable, broken down by the applicable Customs Tariff tariff item number, as set out in Schedule 2; and

Marginal note:Payment of levies — collector

• 5 (1) All levies referred to in section 4 must be paid or remitted, as the case may be, to the Agency through a collector in the province where the hogs were produced.