Fees in Respect of Dealer’s Licences Regulations
Marginal note:Audited sales records
26 (1) If the Minister determines, on the basis of any information available to the Minister, that the statement provided under subsection 17(2) is not adequate to determine the applicant’s actual gross revenue referred to in that subsection, the Minister may require, for the purpose of determining the fee payable or the amount of the remission, the applicant to provide sales records that have been audited by a qualified independent auditor.
(2) If, within 60 days after the day of the Minister’s request for the audited sales records, the applicant has not provided the Minister with them, the difference between the fee payable under subsection 17(1) and the amount already paid 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 17, 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 17, remission is granted of an amount equal to the difference between those amounts, which the Minister must repay to the applicant.
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