Contents
33Audited sales records#
(1)If the Minister determines, on the basis of any information available to the Minister, that the statement provided under subsection 31(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 31(1) and the amount already paid is immediately payable.
(3)If the audited sales records establish that the amount already paid is less than the amount payable under section 31, 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 31, remission is granted of an amount equal to the difference between those amounts, which the Minister must repay to the applicant.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.