Low-materiality Fees Regulations
These Regulations define when a fee counts as a low-materiality fee, list exceptions, and require the President of the Treasury Board to consider specified factors when amending the schedules.
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- Canada
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- Regulation
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- 26 May 2026
- Language
- en
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Low-materiality Fees Regulations
These Regulations define when a fee counts as a low-materiality fee, list exceptions, and require the President of the Treasury Board to consider specified factors when amending the schedules.
Low-materiality Fees Regulations The Treasury Board, on the recommendation of the President of the Treasury Board, pursuant to paragraph 22(2)(a) of the Service Fees Acta, makes the annexed Low-materiality Fees Regulations. S.C. 2017, c. 20, s. 451 Definitions 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) Criteria For the purpose of subsection 22(1) of the Act, the following fees are considered to be low-materiality fees: any fee that is less than $51; any fee that is $51 or more but less than $151 if 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, 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, 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 $151 or more or referred to in Schedule 2, or 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 the fees referred to in Schedule 1. Exceptions Paragraphs (1)(a) and (b) do not apply to any fee the amount of which is determined by a formula; and the fees referred to in Schedule 2. Cessation of low-materiality A low-materiality fee ceases to be a low-materiality fee on the day on which it is increased to $151 or more; 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; 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; the day on which it is added to Schedule 2; or the day on which it is removed from Schedule 1 if it is $151 or more, or 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 Paragraphs (1)(a) to (d) do not apply to fees referred to in Schedule 1. Factors to be taken into account The President of the Treasury Board must take into account the following factors when amending the schedules in the exercise of the power referred to in subsection 22(3) of the Act: the amount of the fee to which the amendment relates; the context in which the fee is charged, including the characteristics of the persons to whom it is charged; the annual revenue received from the fee as set out in the three most recent reports tabled in respect of the fee; and any inaccuracies in the fee descriptions set out in the schedules, including as a result of an amendment to the instrument by which the fee is fixed. Fees from $51 to $151 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. S.C. 2017, c. 20 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. [Note: Regulations in force May 1, 2019, see SI/2019-20.] Fees for copies of documents Parking fees Fee referred to in section 2 of the Canadian Heraldic Authority Fee Order Fees set out in the schedule to the Consular Fees (Specialized Services) Regulations Charges referred to in subsection 43(1) of the Northwest Territories Mining Regulations Charges referred to in subsection 40(1) of the Nunavut Mining Regulations Fees set out in items 5, 6, 10 and 12 to 16 of Schedule 1 to the Northwest Territories Mining Regulations Fees set out in items 5 to 8 of Schedule 1 to the Nunavut Mining Regulations Fee set out in item 3 of Schedule III to the Wildlife Area Regulations Fees set out in items 10, 11 and 15 of the schedule to the Frontier Lands Registration Regulations Fees referred to in subsection 17(1) of the Canadian Agricultural Loans Regulations Fees for written opinions, as set out in the Competition Bureau Fee and Service Standards Policy, as amended from time to time The following fees, as set out in the Parks Canada Master List of Fees, as amended from time to time: fees for business licences fees for operating a boat cruise (commercial services) multimedia fees film and photography fees realty documentation fees cemetery fees fees for heritage presentation special programs waste transfer station fees firefighting fees commercial operator canoe launch fees fees for ambulance services Registration fee and annual administration fee referred to in subsections 4(1) and (2), respectively, of the Canada Small Business Financing Regulations Fees set out in items 1, 4 and 6 of Part I of the schedule to the National Parks Building Regulations 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 Charges referred to in sections 12 and 13 and set out in Schedules II and III to the National Parks of Canada Garbage Regulations Fees set out in items 1, 3, 4 and 16 of the table to section 2 of the Vessels Registry Fees Tariff Fees referred to in section 136 of the Bankruptcy and Insolvency General Rules Fees set out in Schedule IV to the Northwest Territories Fishery Regulations Fees set out in Schedule III to the Yukon Territory Fishery Regulations Fees referred to in subsections 67(3) and 73(2) of the Newfoundland and Labrador Fishery Regulations Fees set out in Schedule II to the Atlantic Fishery Regulations, 1985 Fee referred to in subsection 49(2) and set out in Part 2 of Schedule 5 to the Quebec Fishery Regulations, 1990 Fees set out in the table to subsection 4(1) of the Management of Contaminated Fisheries Regulations Fees set out in Part I of Schedule II to the Pacific Fishery Regulations, 1993 Fees set out in the table to section 5 of the Maritime Provinces Fishery Regulations Fees set out in the table to subsection 4(1) of the Marine Mammal Regulations Fees set out in subsections 53(1) and 68(2) of the Fishery (General) Regulations Fees set out the table to section 17 of the British Columbia Sport Fishing Regulations, 1996 Fees set out in paragraph 8(a) and subparagraphs 8(b)(i) and (c)(i) of Part 3 of Schedule 2 to the Patent Rules Fees set out in paragraph 25(a) and subparagraphs 25(b)(i) and (c)(i) of Part 5 of Schedule 2 to the Patent Rules Fees set out in paragraph 1(a) and subparagraphs 1(b)(i) and (c)(i) of Schedule 3 to the Patent Rules Fees set out in Schedule III to the Radiocommunication Regulations 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 entry fees pool admission fees golf fees fees for hiking — Chilkoot Trail camping fees backcountry use and camping fees backcountry daily excursion fees excursion/camping fees accommodation fees Fees set out in the Parks Canada National Accommodation Product Fees, as amended from time to time Fees referred to in section 22 of the Board of Steamship Inspection Scale of Fees Fees set out in Part VI of the Board of Steamship Inspection Scale of Fees 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 Fees referred to in section 31 of the Board of Steamship Inspection Scale of Fees [Repealed, SOR/2024-154, s. 8]
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Low-materiality Fees Regulations
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