Fees in Respect of Dealer’s Licences Regulations
Marginal note:Audited sales records
52 (1) If the Minister determines, on the basis of any information available to the Minister, that the statement provided under subsection 51(2) is not adequate to determine the establishment’s annual gross revenue, the Minister may require, for the purpose of determining the fee payable or the amount of the remission, the establishment 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 establishment has not provided the Minister with them, the difference between the fee payable under subsection 51(1) and the amount already paid is immediately payable.
Marginal note:Correct fee payable on verification
(3) If the audited sales records establish that the amount already paid is less than the amount payable under section 51, the difference between those amounts is immediately payable.
(4) If the audited sales records establish that the amount already paid is greater than the amount payable under section 51, remission is granted of an amount equal to the difference between those amounts, which the Minister must repay to the establishment.
- Date modified: