Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Fees in Respect of Dealer’s Licences Regulations

Version of section 46 from 2011-03-25 to 2011-03-31:

The following provision is not in force.

Marginal note:Audited sales records

  •  (1) If the Minister determines, on the basis of any information available to the Minister, that the records provided in accordance with subsection 44(3) are not adequate to determine the manufacturer’s actual gross revenue, the Minister may require, for the purpose of determining the fee payable or the amount of the remission, the manufacturer to provide sales records that have been audited by a qualified independent auditor.

  • Marginal note:Omission

    (2) If, within 60 days after the day of the Minister’s request for the audited sales records, the manufacturer has not provided the Minister with them, the difference between the amount already paid and the fee referred to in section 39, 40 or 41, as applicable, is immediately payable.

  • Marginal note:Difference payable

    (3) If the audited sales records establish that the amount already paid is less than the amount payable under section 44, the difference between those amounts is immediately payable.

  • Marginal note:Difference remitted

    (4) If the audited sales records establish that the amount already paid is greater than the amount payable under section 44, remission is granted of an amount equal to the difference between those amounts, which the Minister must repay to the manufacturer.


Date modified: