New Substances Fees Regulations (SOR/2002-374)

10 (1) A person who requests that fees payable under these Regulations be based on the person’s annual sales in Canada shall provide to the Minister the person’s sales reports for Canada according to the person’s financial statements for the previous fiscal period prepared in accordance with generally accepted accounting principles and certified as true and correct by that person or, in the case of a corporation, by the manager responsible for the corporation’s financial affairs.

(2) Despite any other provision of these Regulations, if the information relating to annual sales in Canada is not provided, fees payable shall be based on annual sales above $40 million.