Beef Cattle Research, Market Development and Promotion Levies Order (SOR/2016-236)

Interpretation

Marginal note:Definitions

1 The following definitions apply in this Order.

bob calf

bob calf means any dairy breed or cross-bred cattle that

• (a) is marketed in Ontario at a live weight of less than 68 kg;

• (b) is marketed in Quebec at a live weight of less than 109 kg; or

• (c) is marketed in a province other than Ontario or Quebec and is not a feeder calf. (jeune veau)

cull cow

cull cow means any dairy or beef cow, heifer or bull that has been culled and that is marketed for slaughter. (vache de réforme)

dealer

dealer means a person who acts as an agent in the buying or selling of beef cattle and includes auctioneers and auction markets. (négociant)

fed cattle

fed cattle means finished cattle that are raised for the purpose of meat production and are destined for immediate slaughter. (bovin d’abattage)

fed veal

fed veal means any veal cattle fed primarily on milk or grain that, for the purpose of slaughter, is marketed

• (a) in Ontario, at a live weight of at least 204 kg but no more than 349 kg; or

• (b) in Quebec, at a live weight of at least 109 kg but no more than 349 kg. (veau d’abattage)

feeder calf

feeder calf means any beef breed or cross-bred calf that is marketed, for the purpose of finishing before slaughter, at a live weight of at least 135 kg. (veau d’embouche)

grain-fed calf

grain-fed calf[Repealed, SOR/2024-142, s. 1]

imported beef product

imported beef product means a beef product that is imported into Canada and classified under one or more of the Customs Tariff tariff item numbers set out in Schedule 2. (produit de boeuf importé)

importer

importer means any person who imports beef cattle or beef products into Canada. (importateur)

milk-fed calf

milk-fed calf[Repealed, SOR/2024-142, s. 1]

started calf

started calf means any dairy breed or cross-bred cattle that, for the purpose of finishing before slaughter, is marketed

• (a) in Ontario, at a live weight of at least 68 kg but no more than 204 kg; or

• (b) in Quebec, at a live weight of at least 109 kg but no more than 349 kg. (veau de démarrage)

Definition of collector

• 2 (1) Subject to subsection (2), in this Order, collector means,

  • (a) in Ontario, the Beef Farmers of Ontario or the Veal Farmers of Ontario;

  • (b) in Quebec, the Fédération des producteurs de bovins du Québec;

  • (c) in Nova Scotia, the Nova Scotia Cattle Producers;

  • (d) in New Brunswick, the New Brunswick Cattle Producers;

  • (e) in Manitoba, the Manitoba Cattle Producers Association;

  • (f) in British Columbia, the Cattle Industry Development Council;

  • (g) in Prince Edward Island, the Prince Edward Island Cattle Producers;

  • (h) in Saskatchewan, the Saskatchewan Cattlemen’s Association;

  • (i) in Alberta, the Alberta Beef Producers; and

  • (j) in Newfoundland and Labrador, the Newfoundland and Labrador Cattlemen’s Association.

• Marginal note:Other collector

  (2) If the Agency appoints a person under subsection 10(5) of the schedule to the Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation, other than a person referred to in subsection (1), to collect on the Agency’s behalf the levies imposed by this Order for a province, that person is, for the purposes of this Order, the collector for that province.

Interprovincial Trade

Marginal note:Interpretation

3 For the purposes of sections 5 and 7 to 9 and subsection 11(3), if a dealer is involved in the purchase or sale of beef cattle, the reference to “purchaser” must be read as a reference to “dealer”. If more than one dealer is involved in the purchase or sale, the reference is to the dealer who first receives payment of the purchase price.

Marginal note:Levy amount

4 Subject to section 5, a resident of a province set out in column 1 of the table to this section who sells beef cattle in interprovincial trade must pay to the Agency, for each head of beef cattle sold, a levy in the amount set out in column 2.

Marginal note:Levy amount — special circumstances

• 5 (1) If the purchaser is a resident of a province set out in column 1 of the table to this subsection and the payment of the purchase price is made in that province, the levy is the amount set out in column 2.

  	Column 1	Column 2
  Item	Purchaser’s province of residence	Levy ($)
  1	British Columbia	5.00
  2	Saskatchewan	4.50
  3	Alberta	4.50

• Marginal note:Quebec residents — sellers

  (2) If the seller is a resident of Quebec, subsection (1) applies only when they sell bob calves, cull cows or fed cattle.

Marginal note:Payment of levies

6 All levies must be paid to the Agency through a collector.

Marginal note:Deduction of levy by purchaser

7 The purchaser must deduct the levy payable from the purchase price and remit it to the collector for the purchaser’s province of residence.

Marginal note:Document

8 The purchaser must, at the time of the sale, provide the seller with a document setting out the purchase price and the amount of the levy deducted.

Marginal note:Remittance and information

9 The purchaser must remit the levy to the collector within the period established by the laws of the purchaser’s province of residence for remitting levies payable on sales of beef cattle, together with a statement in a form established by the Agency that sets out the following information:

• (a) the purchaser’s name, mailing address, telephone number and, if available, email address and fax number;

• (b) the number of head of beef cattle purchased, broken down by the seller’s province of residence;

• (c) the amount of levies deducted and remitted, broken down by the seller’s province of residence and, in the case of a sale by a resident of Quebec, by the type of beef cattle; and

• (d) when required to be provided under the laws of the purchaser’s province of residence, the name, mailing address, telephone number and, if available, email address and fax number of each person who sold beef cattle to them if a levy was deducted from the purchase price of those cattle during the reporting period.

Marginal note:Records

10 Every seller, purchaser and dealer who is subject to this Order must

• (a) keep all records relating to the sale – including the records necessary to verify any of the statements provided to the Agency and the amounts of levies paid – for a period of seven years after the date on which the beef cattle were sold; and

• (b) make those records available for examination by the Agency.

Marginal note:Payment by seller not required

• 11 (1) If a levy is deducted under this Order from the purchase price, the seller is not required to pay the levy to the Agency.

• Marginal note:Proof

  (2) At the request of the Agency, the seller must prove that the levy payable under this Order has been deducted.

• Marginal note:Failure to deduct levy

  (3) If a purchaser fails to deduct the levy as required by section 7, the seller must remit the levy payable in respect of the sale to the Agency within 90 days after the date of the sale.

Import

Marginal note:Importer’s levy

• 12 (1) Each importer must pay to the Agency, for each head of beef cattle imported or each imported beef product, a levy in the amount set out in Schedule 1.

• Marginal note:Date and method of payment

  (2) The levy must be paid by negotiable instrument in Canadian dollars and by the 15th day of the month after the month in which the beef cattle or beef products were imported.

• Marginal note:Statement

  (3) The importer must include with payment of the levy a statement that sets out the following information:

  • (a) the importer’s name, mailing address, telephone number and, if available, email address and fax number;

  • (b) the number of head of beef cattle imported, broken down by delivery destination;

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

  • (d) the amount of the levy paid to the Agency, broken down between beef cattle and imported beef products; and

  • (e) the date on which the levy was paid.

Marginal note:Refund

13 The Agency must refund a levy paid by an importer if the importer proves to the satisfaction of the Agency that the levy was not required to be paid under subsection 12(1) or that the levy paid was more than $1.00 per head of beef cattle or per carcass equivalent of imported beef products.

Marginal note:Records

14 Every importer who is subject to this Order must

• (a) keep all records relating to the importation – including the records necessary to verify any of the statements provided to the Agency and the amounts of levies paid – for a period of seven years after the date on which the beef cattle or beef products were imported; and

• (b) make those records available for examination by the Agency.