Christmas Tree Levy Regulations
made under Section 40 of the
Forests Act
R.S.N.S. 1989, c. 179
O.I.C. 93-898 (effective January 31, 1994), N.S. Reg. 168/1993
amended to O.I.C. 2019-58 (effective March 5, 2019), N.S. Reg. 40/2019
Table of Contents
Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.
Click here to go to the text of the regulations.
Citation
Definitions
Exemption
Registration
Levy
Increase in levy
Records
Effective date of regulations
Citation
1 These regulations may be cited as the “Christmas Tree Levy Regulations”.
Definitions
2 In these regulations
(a) “Act” means the Forests Act;
(b) “broker” means a person who purchases Christmas trees from a producer
for resale to a person other than a consumer in Nova Scotia;
(c) “Council” means the Christmas Tree Council of Nova Scotia incorporated
pursuant to the provisions of the Societies Act;
(d) “export market” means any Christmas tree market outside of Nova Scotia;
(e) “Minister” means the Minister of Natural Resources;
(f) “producer” means a person who grows Christmas trees for sale;
(g) “roadside value” means the amount paid by a broker to a producer for
unbaled Christmas trees at roadside;
(h) “vendor-producer” means a person who produces Christmas trees for sale to
a consumer, retailer or export market.
Exemption
3 These regulations do not apply to the production of brush or wreaths.
Registration
4 (1) Every broker or vendor-producer shall register with the Council by certifying in
writing to the Secretary of the Council that the person is either a broker or vendor-producer as defined in these regulations.
(2) The Council shall keep and maintain a list of registered brokers and vendor-producers within the Province.
(3) No broker shall buy and no vendor-producer shall sell Christmas trees unless the
broker or vendor-producer is registered with the Council.
(4) A person who is registered as a broker or vendor-producer pursuant to subsection
(1) shall remain registered until the person notifies the Secretary of the Council in
writing that the registration should be revoked or unless the Council revokes the
registration pursuant to subsection (5).
(5) The Council may revoke the registration of a broker or vendor-producer in the
event the broker or vendor-producer fails to remit a levy required to be remitted
pursuant to subsection (1) of Section 5, or fails to make available any record
required to be made available pursuant to subsection (2) of Section 8.
(6) A broker or vendor-producer whose registration has been revoked pursuant to
subsection (5) may be re-registered by the Council upon payment of all outstanding
levies required to be remitted pursuant to subsection (1) of Section 5, or by
production of all records required to be made available pursuant to subsection (2)
of Section 8.
Levy
5 (1) A broker or vendor-producer shall deduct and remit to the Council from
(a) any amount payable by a broker to a producer; or
(b) any amount received by the vendor-producer as a result of a sale of
Christmas trees,
a levy equal to one percent of the roadside value of the Christmas trees or a levy
determined from time to time pursuant to subsection (1) of Section 6.
(2) A broker or vendor-producer shall remit the levy deducted in any year pursuant to
subsection (1) to the Council on or before February 1 of the immediately following
year.
(3) Subject to receipt of a notice pursuant to Section 7, any unpaid levy may be
recovered in a Court of competent jurisdiction in an action for debt instituted by
the Council.
(4) The Council shall use any sums remitted pursuant to subsection (1) for purposes of
promotion and research for the benefit of the Christmas tree industry including the
support of the Council and defrayal of expenses incurred by the Council in
administering and collecting the levy.
(5) The Council shall submit to the Minister not later than the 30th day of June in each
year an audited statement of the receipts and disbursements of the Council for the
Council’s immediately preceding fiscal year.
Increase in levy
6 (1) Where the Council is of the opinion that a review of the amount of the levy is
required, the Council shall provide a written notice to the producers of the
proposed increase in the levy along with a ballot and shall request the producers to
return the ballot to the Council on or before the date specified in the notice marked
as either in favour of or opposed to the proposed increase.
(1A) Subject to subsection (2), the levy may be increased by the amount proposed in the
notice referred to in subsection (1) where at least two thirds of the ballots received
by the Council on or before the date specified in the notice are marked in favour of
such an increase.
(2) An increase in the levy approved pursuant to subsection[s] (1) [and (1A)] shall not
be effective until approved by the Governor in Council.
7 [repealed]
Records
8 (1) A broker or vendor-producer shall keep a record of
(a) the number and roadside value of Christmas trees purchased from a
producer in a year;
(b) the name and mailing address of the producer;
(c) the number and roadside value of Christmas trees sold by a vendor-producer
in a year; and
(d) [Original text does not include clause 8(1)(d).]
(e) the amount deducted in a year pursuant to subsection (1) of Section 5,
and shall remit the record to the Council on or before February 1st of the
immediately following year.
(2) A broker or vendor-producer shall make available to the Secretary of the Council,
upon reasonable notice, all books of account, records or documents as the
Secretary of the Council may require for inspection, audit and examination to assist
the Council in ensuring compliance with these regulations.
Effective date of regulations
9 These regulations shall be effective on, from and after the 31st day of January, 1994.
The following regulations are not yet in force and are
not included in the current consolidation: