Low-materiality Fees Regulations: SOR/2019-109
Canada Gazette, Part II, Volume 153, Number 9
Registration
SOR/2019-109 April 25, 2019
SERVICE FEES ACT
The Treasury Board, on the recommendation of the President of the Treasury Board, pursuant to paragraph 22(2)(a) of the Service Fees Act footnote a, makes the annexed Low-materiality Fees Regulations.
Low-materiality Fees Regulations
Interpretation
Definitions
1 The following definitions apply in these Regulations.
Act means the Service Fees Act. (Loi)
report means a report tabled in accordance with subsection 20(1) of the Act. (rapport)
Low-materiality Fees
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 more than $151 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.
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.
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.
Exception
- (2) Paragraphs (1)(a) to (d) do not apply to fees referred to in Schedule 1.
Transitional Provision
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
S.C. 2017, c. 20
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.
SCHEDULE 1
(Paragraphs 2(1)(c) and 3(1)(e), subsection 3(2) and section 4)
Low-materiality Fees
PART 1
Miscellaneous Fees
1 Fees for copies of documents
2 Parking fees
PART 2
Financial Administration Act
1 Fee referred to in section 2 of the Canadian Heraldic Authority Fee Order
2 Fees set out in the schedule to the Consular Fees (Specialized Services) Regulations
3 Charges referred to in subsection 43(1) of the Northwest Territories Mining Regulations
4 Charges referred to in subsection 43(1) of the Nunavut Mining Regulations
PART 3
Territorial Lands Act
1 Fees set out in items 5, 6, 10 and 12 to 16 of Schedule 1 to the Northwest Territories Mining Regulations
2 Fees set out in items 5, 6, 10 and 12 to 16 of Schedule 1 to the Nunavut Mining Regulations
PART 4
Canada Wildlife Act
1 Fee set out in item 4 of Part III of Schedule III to the Wildlife Area Regulations
PART 5
Canada Petroleum Resources Act
1 Fees set out in items 10, 11 and 15 of the schedule to the Frontier Lands Registration Regulations
PART 6
Canadian Agricultural Loans Act
1 Fees referred to in subsection 17(1) of the Canadian Agricultural Loans Regulations
PART 7
Department of Industry Act
1 Fees for written opinions, as set out in the Competition Bureau Fee and Service Standards Policy, as amended from time to time
PART 8
Parks Canada Agency Act
1 The following fees, as set out in the Parks Canada Master List of Fees, as amended from time to time:
- (a) fees for business licences
- (b) fees for operating a boat cruise (commercial services)
- (c) multimedia fees
- (d) film and photography fees
- (e) realty documentation fees
- (f) cemetery fees
- (g) fees for heritage presentation special programs
- (h) waste transfer station fees
- (i) firefighting fees
- (j) commercial operator canoe launch fees
- (k) fees for ambulance services
PART 9
Canada Small Business Financing Act
1 Registration fee and annual administration fee referred to in subsections 4(1) and (2), respectively, of the Canada Small Business Financing Regulations
PART 10
Canada National Parks Act
1 Fees set out in items 1, 4 and 6 of Part I of the schedule to the National Parks Building Regulations
2 Fee referred to in paragraph 9(3)(b) and charges referred to in sections 16, 17.1 and 17.2 and set out in Schedules IV and VIII to the National Parks of Canada Water and Sewer Regulations
3 Charges referred to in sections 12 and 13 and set out in Schedules II and III to the National Parks of Canada Garbage Regulations
PART 11
Canada Shipping Act, 2001
1 Fees set out in items 1, 3, 4 and 16 of the table to section 2 of the Vessels Registry Fees Tariff
SCHEDULE 2
(Subparagraph 2(1)(b)(iii) and paragraphs 2(2)(b) and 3(1)(d))
Fees that are not Considered Low-materiality Fees
PART 1
Bankruptcy and Insolvency Act
1 Fees referred to in subsection 132(1) and section 136 of the Bankruptcy and Insolvency General Rules
PART 2
Fisheries Act
- 1 Fees set out in Schedule IV to the Northwest Territories Fishery Regulations
- 2 Fees set out in Schedule III to the Yukon Territory Fishery Regulations
- 3 Fees referred to in subsections 67(3) and 73(2) of the Newfoundland and Labrador Fishery Regulations
- 4 Fees set out in Schedule II to the Atlantic Fishery Regulations, 1985
- 5 Fee referred to in subsection 49(2) and set out in Part 2 of Schedule 5 to the Quebec Fishery Regulations, 1990
- 6 Fees set out in the table to subsection 4(1) of the Management of Contaminated Fisheries Regulations
- 7 Fees set out in Part I of Schedule II to the Pacific Fishery Regulations, 1993
- 8 Fees set out in the table to section 5 of the Maritime Provinces Fishery Regulations
- 9 Fees set out in the table to subsection 4(1) of the Marine Mammal Regulations
- 10 Fees set out in subsections 53(1) and 68(2) of the Fishery (General) Regulations
- 11 Fees set out the table to section 17 of the British Columbia Sport Fishing Regulations, 1996
PART 3
Patent Act
1 Fees set out in subparagraphs 30(a)(i), (b)(i) and (c)(i) and clauses 31(a)(i)(A), (b)(i)(A) and (c)(i)(A) of Part VI of Schedule II to the Patent Rules
PART 4
Radiocommunication Act
1 Fees set out in Schedule III to the Radiocommunication Regulations
PART 5
Canadian Food Inspection Agency Act
1 Fees set out in Parts 4, 5, 11, 12, 14 and 15 of the Canadian Food Inspection Agency Fees Notice, as amended from time to time
PART 6
Parks Canada Agency Act
1 The following fees, as set out in the Parks Canada Master List of Fees, as amended from time to time:
- (a) entry fees
- (b) pool admission fees
- (c) golf fees
- (d) fees for hiking — Chilkoot Trail
- (e) camping fees
- (f) backcountry use and camping fees
- (g) backcountry daily excursion fees
- (h) excursion/camping fees
- (i) accommodation fees
2 Fees set out in the Parks Canada National Accommodation Product Fees, as amended from time to time
PART 7
Canada Shipping Act, 2001
- 1 Fees referred to in section 22 of the Board of Steamship Inspection Scale of Fees
- 2 Fees set out in Part VI of the Board of Steamship Inspection Scale of Fees
- 3 Fees referred to in section 30 of the Board of Steamship Inspection Scale of Fees, other than those set out in item 5 of the table to that section
- 4 Fees referred to in section 31 of the Board of Steamship Inspection Scale of Fees
- 5 Fees set out in items 1 to 19 of the schedule to the Port Wardens Tariff
EXPLANATORY NOTE
(This note is not part of the Regulations or the Order.)
Proposal
Pursuant to section 457(2) of the Budget Implementation Act, 2017, No. 1, the proposal fixes May 1, 2019, as the coming-into-force date of section 22 of the Service Fees Act, in respect of the regulations relating to low- materiality fees.
Objective
The objective of the Order in Council is to fix the date on which section 22 of the Service Fees Act comes into force, after which the Low-materiality Fees Regulations (the Regulations) may receive Treasury Board approval and become operational in a timely manner.
Background
The Service Fees Act came into force on June 22, 2017. The implementation of the Act was designed to occur in several stages, rather than all at once. The step-by-step implementation approach was intentional, as departments require time to comply with many of the new requirements put forth in the Act. For example, the annual Consumer Price Index (CPI) adjustments are scheduled to start in the 2019–2020 fiscal year (in some cases, the indexation will take place on April 1, 2019), which allowed time for price lists and promotional material to be adjusted. The remission requirement will become operational on April 1, 2020, allowing time for departmental remission policies to be established. Similarly, the regulation-making authority in section 22 of the Service Fees Act, in respect to low-material fees, only comes into force upon the issuance of an order in council by the Governor in Council, allowing time to develop an appropriate policy framework and approach.
Section 22 of the Act provides the Treasury Board of Canada with the authority to make regulations in respect of low-materiality fees. The Act exempts low-materiality fees from the requirements of sections 3 to 18 of the Act, meaning that low-materiality fees are not required to have service standards (although many services do have them), they are not subject to remissions, and they are not subject to the annual CPI adjustments. Approximately 32 departments would be affected by the Regulations.
Implications
The Order is necessary to bring into force section 22 of the Service Fees Act, which enables the Treasury Board to make the Low-materiality Fees Regulations. The revenue for low-materiality fees is estimated at $365 million, or about 13% of the total fee revenue, which is $2.4 billion.
Consultation
The Regulations are the result of in-depth consultations, which occurred in October 2018, with an advisory group of fee experts representing six key departments, namely Health Canada; Transport Canada; Innovation, Science and Economic Development Canada; Global Affairs Canada; Fisheries and Oceans Canada; and Parks Canada Agency. These departments account for over $742 million in annual fee revenue, representing 31% of the total fee revenue, which is $2.4 billion annually. The purpose of these consultations was to establish, test and seek concurrence on the criteria for low-materiality fees.
In November 2018, a wider group of departments was consulted to present the proposed approach to the Regulations, including the criteria and the fees listed in schedules I and II (i.e. exceptions to the criteria, based on business cases), and to provide the departments with guidance on how to develop their respective business cases. Departments were provided with opportunities to comment, provide feedback and ask questions. Departments expressed support for the proposed approach.
In addition to the aforementioned consultations, numerous teleconferences were held with departmental Chief Financial Officers (CFOs), Deputy Chief Financial Officers and officials throughout the Government that administer fees or are responsible for cost recovery. And finally, the Comptroller General held two sessions of the Comptroller General Consultation Meeting (CGCM), whereby specific CFOs were invited and the proposed Regulations were discussed. The CFOs supported the proposed approach.
Contact
For more information, please contact
Michel Pariseau
michel.pariseau@tbs-sct.gc.ca
Telephone: 613‑301‑8594