Guidance document: Fees for reviewing applications for dealer’s licences for controlled drugs and substances (veterinary use only)

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About this guidance document

Guidance documents provide assistance to industry and health care professionals on how to comply with governing statutes and regulations. They also provide guidance to Health Canada staff on how mandates and objectives should be met fairly, consistently and effectively.

This guidance document is an administrative, not a legal, instrument. It clarifies how the Licensed Dealers for Controlled Drugs and Narcotics (Veterinary Use) Fees Regulations (regulations) apply and how to comply with the associated requirements.

As always, Health Canada reserves the right to request information or material, or define conditions not specifically described in this document, to help the department administer fees associated with providing regulatory oversight of activities related to dealer's licences (veterinary use). We are committed to ensuring that such requests are justifiable and that decisions are clearly documented.


This guidance document will help applicants and veterinary dealer licence holders meet the regulatory requirements of the regulations. Where there are discrepancies between this document and the regulations, the regulations take precedence.
This document gives details on the timing of fee payment, exemptions and credit for missed performance standards.


Fees for a dealer's licence apply to each site where the licensed activities are conducted.

Exemptions to the fees

The regulations do not apply to the following:

The associated fees for a dealer's licence also do not apply.

The applicant must indicate they are exempt on section 6 of their application for issuing or renewing their licence.

First-year fee amount

The fee for a dealer's licence or its renewal during the first calendar year (January to December) of operations is half of the full fee in a given year.

Annual adjustment of fees

The fee for a dealer's licence for veterinary use is adjusted annually by an amount equivalent to the change in the Consumer Price Index from the previous year. An annual adjustment is necessary to ensure that the fees are keeping pace with inflation.

Each fall, Health Canada publishes a notice of intent in the Canada Gazette that outlines the fee rates as of April 1 of the upcoming fiscal year.

Fee remission

Eligibility and amount

We may grant a fee remission if the fee payable is greater than 1.5% of a licensed dealer's actual gross revenue from licensable activities in the previous calendar year. Revenue from licensable activities includes revenue from selling, testing, packaging and labelling controlled drugs or narcotics.

If a fee remission is granted, the total amount of the fee payable will equal 1.5% of the annual gross revenue. For example, if the company's gross revenue from activities conducted under the licence is $10,000, 1.5% of that amount is $150. The fee payable would be $150.

Conditions for remission

To obtain a fee remission, the licence holder must submit a Certified Statement of Revenue form.

Licensed dealers in their first calendar year of conducting activities under a dealer's licence:

Licensed dealers who are not in their first calendar year of conducting activities under a dealer's licence:

For more information about this process, email us at

Exceptions to remission

Applicants for a dealer's licence (veterinary use only) are not entitled to a fee remission if they also require:

Request for additional information

We will ask for additional information if the statement of revenue that is provided is not sufficient to determine the dealer's actual gross revenue. This is outlined in the regulations.

Depending on the circumstances, we may ask for:

In extraordinary cases, we may ask for audited sales records.

Health Canada will not grant a remission if:

Fee payments

Fees are payable when you receive an invoice from us. We will send an invoice after a licence has been issued or renewed. Interest on overdue accounts will begin to accrue 30 days from the date of the invoice.

Deferred payment for first year of activities

Health Canada will defer fees for licences issued or renewed for licence holders who have not completed 1 full calendar year (January to December) of licensable activities.

When the deferral period is over, we will send an invoice, which will include the fee for the initial licence issuance plus any renewals processed during the deferral period. For example:

To receive a fee remission for the first calendar year of conducting activities, the licensed dealer must submit a Certified Statement of Revenue form in January following the end of their first full calendar year of activities. If we do not receive this Certified Statement of Revenue form by the end of January, we will send an invoice in February without applying a fee remission.

Credits for missed performance standards

If Health Canada does not issue or renew a licence within the established performance standard, we will reduce the amount payable by 25%.

The performance standard is:

For more information on performance standards, consult:


Applicants or licence holders who make an overpayment on their account may submit a written request for a refund by emailing the Cost Recovery Invoicing Unit at

Certified statement of revenue

To apply for a fee remission, licence holders must submit a Certified Statement of Revenue form.

When to submit a Certified Statement of Revenue form

If you are eligible to pay a reduced fee (known as a "fee remission") for a controlled drugs and substances dealer's licence, you must complete and submit a Certified Statement of Revenue form to request a fee remission.

If you hold a dealer's licence (veterinary use only), you may be eligible for fee remission. This is based on a percentage of gross revenue generated from activities conducted under the licence during the last completed calendar year.

The fee payable may be reduced to 1.5% of the applicable revenue.

If the applicable revenue is greater than this percentage, you are not eligible for fee remission. You will need to pay the dealer's licence fee in full.

If you are applying for a new dealer's licence (veterinary use only), you do not need to pay the fee until you have completed your first calendar year (January 1 to December 31) of operations under a licence. The Certified Statement of Revenue form is not required before that period. We will send you a copy of the form when your deferred payment period ends.

How to complete a Certified Statement of Revenue form

Licence fee remission


How to submit a Certified Statement of Revenue form

For new licence applications or for renewal applications during the payment deferral period, Health Canada will contact you when it is time to submit the Certified Statement of Revenue form (for instance, when the payment deferral period ends).

For renewal applications after the payment deferral period, you must submit a Certified Statement of Revenue form along with your dealer's licence renewal package.

We may ask you to provide additional information if we require further clarification.

Information included in the Certified Revenue Statement form

Licence fee remission


I, the undersigned, being the person responsible for the applicant's financial affairs, certify the above information respecting the annual gross revenue generated from the activities conducted under the dealer's licence in the last completed calendar year to be true and correct.

Privacy notice

The personal information you provide to Health Canada is governed in accordance with the Privacy Act. We only collect the information we need to administer the Licensed Dealers for Controlled Drugs and Narcotics (Veterinary Use) Fees Regulations under the Financial Administration Act.

The information you provide will help you meet the requirements of a:

In limited and specific situations, your personal information may be disclosed without your consent in accordance with subsection 8(2) of the Privacy Act. This personal information collection is described in Info Source.

In addition to protecting your personal information, the Privacy Act gives you the right to request access to and correction of your personal information.

For more information about these rights or about our privacy practices, please contact:

Director, Privacy Management Division
Telephone: 613-946-3179

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