SOR/2010-158 肉牛调查、市场开发和税收推广法令(Beef Cattle Research, Market Development and Promotion Levies Order)

　 Beef Cattle Research, Market Development and Promotion Levies Order

　   　Whereas the Governor in Council has, by the Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamationa, established the Canadian Beef Cattle Research, Market Development and Promotion Agency pursuant to subsection 39（1）b of the Farm Products Agencies Act;

　　aSOR/2002-48

　　bS.C. 1993, c. 3, s. 12

　　cR.S., c. F-4; S.C. 1993, c. 3, s. 2

　　Whereas that Agency has been empowered to implement a promotion and research plan pursuant to that Proclamation;

　　Whereas the proposed Beef Cattle Research, Market Development and Promotion Levies Order is an order of a class to which paragraph 7（1）（d）d of that Act applies by reason of section 2 of the Agencies’ Orders and Regulations Approval Ordere and has been submitted to the National Farm Products Council pursuant to paragraph 42（1）（d）b of that Act;

　　dS.C. 1993, c. 3, s. 7（2）

　　And whereas, pursuant to paragraph 7（1）（d）d of that Act, the National Farm Products Council has approved the proposed Order, after being satisfied that it is necessary for the implementation of the promotion and research plan that that Agency is authorized to implement;

　　Therefore, the Canadian Beef Cattle Research, Market Development and Promotion Agency, pursuant to paragraphs 42（1）（d）b and （e）b of the Farm Products Agencies Actc and section 10 of the schedule to the Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamationa, hereby makes the annexed Beef Cattle Research, Market Development and Promotion Levies Order.

　　Calgary, Alberta, June 24, 2010

　　Interpretation

　　1. The following definitions apply in this Order.

　　“Agency”

　  “Office”

　　“Agency” means the Canadian Beef Cattle Research, Market Development and Promotion Agency.

　　“beef cattle”

　　“bovin de boucherie”

　　“beef cattle” has the meaning assigned to it in section 1 of the schedule to the Proclamation.

　　“bob calf”

　　“veau laitier”

　　“bob calf” means any calf other than a feeder calf, a grain-fed calf or a milk-fed calf.

　　“cull cow”

　　“vache de réforme”

　　“cull cow” means any cow, heifer or bull, of either dairy or beef breeding, that has been culled and that is marketed for slaughter.

　　“dealer”

　　“négociant”

　　“dealer” means a person who acts as an agent in the buying or selling of beef cattle and includes auctioneers and auction markets.

　　“feeder calf”

　　《veau d’embouche》

　　“feeder calf” means any beef breed or cross-bred calf marketed for the purpose of finishing before slaughter, with a live weight of 135 kg or more.

　　“grain-fed calf”

　　《veau de grain》

　　“grain-fed calf” means any calf fed mainly grain, raised in confinement in buildings designed for such cattle production and having a live weight before slaughter of 135 to 297 kg.

　　“milk-fed calf”

　　《veau de lait》

　　“milk-fed calf” means any milk-fed calf that is raised in confinement, starting at a weight of under 68 kg, in buildings designed for such cattle production and having a live weight before slaughter of 135 to 275 kg.

　　“Proclamation”

　　“Proclamation”

　　“Proclamation” means the Canadian Beef Cattle Research, Market Development and Promotion Agency Proclamation.

　　Collector

　　2. （1） Subject to subsection （2）， in this Order, collector means, in respect of the Province of

　　（a） Ontario, the Ontario Cattlemen’s Association;

　　（b） Quebec, the Fédération des producteurs de bovins du Québec;

　　（c） Nova Scotia, the Nova Scotia Cattle Producers;

　　（d） New Brunswick, the New Brunswick Cattle Producers;

　　（e） Manitoba, The Manitoba Cattle Producers Association;

　　（f） British Columbia, the Cattle Industry Development Council;

　　（g） Prince Edward Island, the Prince Edward Island Cattlemen’s Association Inc.;

　　（h） Saskatchewan, the Minister of Agriculture, Food and Rural Revitalization or such other member of the Executive Council of Saskatchewan to whom the administration of The Cattle Marketing Deductions Act, 1998, S.S. 1998, c. C-3.1, is assigned;

　　（i） Alberta, the Alberta Beef Producers; and

　　（j） Newfoundland and Labrador, the Newfoundland and Labrador Cattlemen’s Association.

　　Other collectors

　　（2） If the Agency appoints a person under subsection 10（5） of the schedule to the Proclamation, other than a person referred to in subsection （1）， to collect on the Agency’s behalf levies imposed by this Order for a province, that person is, for the purposes of this Order, the collector for that province.  
　　    3. Subject to section 4, every person who sells beef cattle in interprovincial trade shall pay to the Agency, for each head of beef cattle sold, a levy in the following amounts:

　　（a） residents of Ontario, $3.00;

　　（b） residents of Quebec,

　　（i） for bob calves, $5.04, and

　　（ii） for cull cows, $7.79;

　　（c） residents of Nova Scotia, $2.00;

　　（d） residents of New Brunswick, $3.00;

　　（e） residents of Manitoba, $3.00;

　　（f） residents of British Columbia, $3.00;

　　（g） residents of Prince Edward Island, $4.00;

　　（h） residents of Saskatchewan, $2.00;

　　（i） residents of Alberta, $3.00; and

　　（j） residents of Newfoundland and Labrador, $1.00.

　　Amount of levy — special circumstances

　　4. （1） Every person who sells beef cattle in interprovincial trade shall pay to the Agency, for each head of beef cattle sold, a levy in the following amounts if the purchaser or dealer involved in the sale is a resident of one of the following provinces and the payment of the purchase price is made in the purchaser’s or dealer’s province of residence:

　　（a） British Columbia, $3.00;

　　（b） Saskatchewan, $2.00; and

　　（c） Alberta, $3.00.

　　Sellers resident in Quebec

　　（2） In respect of residents of Quebec who sell beef cattle, subsection （1） applies only when they sell bob calves or cull cows.

　　Payment of levy

　　5. All levies shall be paid to the Agency through a collector.

　　Deduction of levy by purchaser

　　6. （1） Subject to subsection （2）， the purchaser shall deduct the levy payable from the purchase price and remit it to the collector for the province of residence of the purchaser.

　　Deduction of levy by dealer

　　（2） If a dealer is involved in the sale of beef cattle in interprovincial trade, the dealer shall deduct the levy payable from the purchase price and remit it to the collector for the province of residence of the dealer.

　　Document setting out levies deducted

　　7. The purchaser or dealer, as the case may be, shall, at the time of the sale, provide the seller with a document setting out the purchase price and the amount of levies deducted.

　　Remitting levy

　　8. The purchaser or dealer, as the case may be, shall remit the levy, within the period established by the laws of the purchaser’s or dealer’s province of residence for submitting levies on sales of beef cattle, together with a statement that is in a form established by the Agency and that sets out the following information:

　　（a） the purchaser’s or, if a dealer was involved, the dealer’s name, address, postal code and telephone number;

　　（b） the number of beef cattle purchased, broken down by the province of residence of the seller;

　　（c） the amount of levies deducted and remitted, broken down by the province of residence of the seller and, in the case referred to in paragraph 3（b）， the type of beef cattle; and

　　（d） when required to be provided under the laws of the purchaser’s or dealer’s province of residence, the name, address and postal code of each person who sold beef cattle to them if a levy was deducted from the purchase price of those cattle during the reporting period.
        9. Every seller, purchaser or dealer who is subject to this Order in respect of a sale of beef cattle shall keep all documents relating to the sale for a period of seven years from the date of the sale.

　　Responsibility of seller

　　10. （1） If a levy is deducted under this Order from the money payable to a seller, the seller is not required to pay the levy to the Agency.

　　Proof

　　（2） At the request of the Agency, the seller shall prove that the levy payable under this Order has been deducted.

　　When levy not deducted from purchase price

　　（3） If a purchaser or dealer fails to deduct the levy as required by subsection 6（1） or （2） in respect of a sale of beef cattle, the seller shall remit the levy payable in respect of that sale to the Agency within 90 days after the sale.

　　Review

　　11. The Agency shall review this Order at the time that it carries out the review of the promotion and research plan required by section 13 of the schedule to the Proclamation.

　　12. [Repeal]

　　Coming into force

　　13. This Order comes into force on July 1, 2010.