Low-materiality Fees Regulations (SOR/2019-109)

Interpretation

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the Service Fees Act. (Loi)

report

report means a report tabled in accordance with subsection 20(1) of the Act. (rapport)

Low-materiality Fees

Marginal note:Criteria

• 2 (1) For the purpose of subsection 22(1) of the Act, the following fees are considered to be low-materiality fees:

  • (a) any fee that is less than $51;

  • (b) any fee that is $51 or more but less than $151 if

    • (i) the three most recent reports tabled in respect of the fee before the first day of the current fiscal year set out no more than $500,000 of annual revenue received from that fee,

    • (ii) the fee has been adjusted since the tabling of the most recent report in respect of it and the three most recent reports tabled in respect of it set out no more than $500,000 of annual revenue received from that fee,

    • (iii) there have not been three reports in respect of the fee and the fee has, at no time since the day on which these Regulations came into force, been $151 or more or referred to in Schedule 2, or

    • (iv) the fee was previously considered a low-materiality fee in accordance with paragraph (a), subparagraphs (i) to (iii) or paragraph (c) and has not since ceased to be a low-materiality fee in accordance with section 3; and

  • (c) the fees referred to in Schedule 1.

• Marginal note:Exceptions

  (2) Paragraphs (1)(a) and (b) do not apply to

  • (a) any fee the amount of which is determined by a formula; and

  • (b) the fees referred to in Schedule 2.

Marginal note:Cessation of low-materiality

• 3 (1) A low-materiality fee ceases to be a low-materiality fee on

  • (a) the day on which it is increased to $151 or more;

  • (b) if the fee is $51 or more but less than $151, the first day of the fiscal year after the tabling of a third consecutive report setting out more than $500,000 of annual revenue received from that fee;

  • (c) the day on which it is adjusted, if the adjusted fee is $51 or more but less than $151 and the three most recent reports tabled in respect of the fee set out more than $500,000 of annual revenue received from that fee;

  • (d) the day on which it is added to Schedule 2; or

  • (e) the day on which it is removed from Schedule 1 if

    • (i) it is $151 or more, or

    • (ii) it is $51 or more but less than $151 and the three most recent reports tabled in respect of it set out more than $500,000 of annual revenue received from that fee.

• Marginal note:Exception

  (2) Paragraphs (1)(a) to (d) do not apply to fees referred to in Schedule 1.

Power to Amend Schedules

Marginal note:Factors to be taken into account

3.1 The President of the Treasury Board must take into account the following factors when amending the schedules in the exercise of the power referred to in subsection 22(3) of the Act:

• (a) the amount of the fee to which the amendment relates;

• (b) the context in which the fee is charged, including the characteristics of the persons to whom it is charged;

• (c) the annual revenue received from the fee as set out in the three most recent reports tabled in respect of the fee; and

• (d) any inaccuracies in the fee descriptions set out in the schedules, including as a result of an amendment to the instrument by which the fee is fixed.

Transitional Provision

Marginal note:Fees from $51 to $151

4 Despite subparagraph 2(1)(b)(iii), a fee that is $51 or more but less than $151 is not, unless it is referred to in Schedule 1, considered to be a low-materiality fee if, during the one-year period before the day on which these Regulations come into force, a report setting out more than $500,000 of revenue received from that fee was tabled or a document to the same effect was published on the website of the federal entity in relation to which the fee was fixed.

Coming into Force

Marginal note:S.C. 2017, c. 20

Footnote ^*5 These Regulations come into force on the day on which section 22 of the Service Fees Act, as enacted by section 451 of the Budget Implementation Act, 2017, No. 1, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.

• Return to footnote ^*[Note: Regulations in force May 1, 2019, see SI/2019-20.]