Definitions

1   In this regulation:

"Act" means the Farming and Fishing Industries Development Act;

"cattle" means bulls, cows, steers, heifers or calves, whether alive or immediately following slaughter;

"cattle with horns" means cattle that are not naturally polled and have not been dehorned;

"council" means the Cattle Industry Development Council continued as a council under the Act;

"levy" means a levy established under section 4 (1) of the Act by the council and includes a levy of a class of levy so established.

[am. B.C. Regs. 505/95, s. 1; 376/2003, s. 1; 154/2017, s. (a).]

Producer levies

2   Every producer of cattle must pay to the council, in accordance with section 3, the levy or levies that are applicable to that producer.

[en. B.C. Reg. 505/95, s. 2.]

Payment of levies

3   (1) The applicable levy is immediately payable on the occurrence of each of the following events:

(a) the sale of cattle in British Columbia;

(b) the slaughter of cattle in British Columbia.

(2) The applicable levy, in addition to the levy under subsection (1), is immediately payable on the occurrence of an event described in that subsection if the cattle are cattle with horns.

(3) The applicable levy is immediately payable on the shipment of cattle with horns to a destination outside British Columbia.

[en. B.C. Reg. 376/2003, s. 2.]

Exemptions

4   (1) The payment of a levy is not applicable to one or 2 head of cattle slaughtered by a producer in a calendar year for personal consumption by the producer or the producer's family.

(2) If the applicable levies payable under section 2 in respect of a sale described in section 3 (1) (a) or (2) have already been paid, no levy is payable by any person in respect of the resale or slaughter of the same cattle during the 7 day period immediately following the sale for which those levies were paid.

(3) The council may, by order, exempt a producer or a class of producers from payment of a levy.

[am. B.C. Regs. 505/95, s. 3; 204/2002, s. (c); 376/2003, s. 3.]

Levy collection and remittance

5   (1) Subject to subsections (2) and (3), one of the following persons must, on the occurrence of an event under section 3, collect and remit the levy to the council:

(a) the producer of the cattle;

(b) the distributor of the cattle, including a livestock dealer and a public sale yard operator;

(c) the first person who purchases the cattle from the producer, including a livestock dealer, public sale yard operator and slaughterhouse operator;

(d) a supplier of goods or services to the producer, including a livestock dealer, public sale yard operator and slaughterhouse operator.

(2) If a levy is payable and no person other than the cattle producer sells or slaughters the cattle, the producer must remit the levy to the council on the producer's own behalf.

(3) If a levy is payable and a person other than the cattle producer is the first person who receives a payment arising out of the sale or slaughter of the cattle, that person must collect and remit the levy to the council.

(4) A person, other than a cattle producer remitting on the producer's own behalf, may retain a commission of 3% of the levy to be remitted.

(5) All levies must be remitted to the council on the form required by the council no later than 30 days after the last day of the month in which an event occurs that is subject to the levy.

[am. B.C. Reg. 204/2002, ss. (d) and (e).]

Refunds

6   (1) On receipt of

(a) an application from a cattle producer in accordance with section 5 of the Act, and

(b) verification of the payment of a levy in respect of a sale or slaughter described in section 3 (1) in the form of copies of bills of sale or other information approved by the council,

the council must refund to the cattle producer the levy, less the deduction applicable under subsection (2).

(2) The deduction for the purposes of subsection (1) is the sum of

(a) any commission paid to other persons under section 5 (4), and

(b) on or before March 31, 2027, any payment that has been made by the council from the levy to the National Beef Research, Market Development and Promotion Agency.

[am. B.C. Regs. 505/95, s. 4; 146/99; 204/2002, s. (f); 376/2003, s. 4; 41/2007; 193/2011; 112/2017.]

Records

7   (1) The council must retain all records respecting the administration of levies for 5 years after the year in which levies are due and payable.

(2) Every person required to remit a levy must

(a) keep, for a period of 5 years, a record of each levy remitted to the council, and

(b) provide to the council on request a record of all levies remitted in a year.

(3) and (4) Repealed. [B.C. Reg. 204/2002, s. (g).]

[am. B.C. Reg. 204/2002, s. (g).]

Forms and procedures

8   The council may establish the procedures and any forms or documents needed to administer the fund.