Pest Control Products Fees and Charges Regulations (SOR/2017-9)

PART 2Annual Charge

Marginal note:Payable annually

• 9 (1) A registrant must pay each year, in respect of every pest control product that is registered in their name on April 1 of the year, an annual charge that is the lesser of

  • (a) $3,600, and

  • (b) 4% of the actual gross revenue during the registrant’s preceding fiscal year, but not less than $100.

• Marginal note:Timing of payment

  (2) The annual charge is payable

  • (a) on receipt of a notice from the Minister requiring payment; or

  • (b) in four equal quarterly payments, the first of which is payable on receipt of a notice from the Minister requiring payment.

• Marginal note:Certified records

  (3) When the annual charge is paid under paragraph (1)(b), the registrant must, when paying it in full or when making the first quarterly instalment, provide the Minister with the records of the sales in Canada for the fiscal year referred to in that paragraph, prepared in accordance with generally accepted accounting principles and certified by the individual responsible for the registrant’s financial affairs.

• Marginal note:Audited records

  (4) If the Minister determines, on the basis of any information available to him or her, that the certified records are not adequate to calculate the annual charge, the Minister may require that the registrant provide records of the sales in Canada that have been audited by a qualified independent auditor.

• Marginal note:When records inconsistent

  (5) If there is any inconsistency between the certified records and the audited records, the calculation of the annual charge is to be based on whichever records show the higher amount of sales in Canada.

• Marginal note:When records not submitted

  (6) If the registrant does not submit the records in accordance with subsections (3) and (4), the annual charge that is payable by the registrant is $3,600.

PART 3Repeal and Coming into Force

Repeal

10 [Repeal]

Coming into Force

Marginal note:Registration

• 11 (1) These Regulations, except section 6, come into force on the day on which they are registered or on April 1, 2017, whichever is later.

• Marginal note:Section 6

  (2) Section 6 comes into force on April 1 of the year after the year in which these Regulations are registered.