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How the taxes charged on fees are calculated

The total taxes charged on Bureau fees varies according to your province or territory and the service purchased.

Click the relevant province or territory below to see details of the fees and applicable taxes for the following services: merger notification filing, request for an Advance Ruling Certificate, application for a CA Identification Number, request for a written opinion, and photocopies.

Note: The fee for filing a pre-merger notification or request for an Advance Ruling Certificate is subject to an annual Consumer Price Index adjustment. The Bureau announces the adjusted fee annually.

Alberta
5% GST only
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $15,750 $15,000 + GST ($750)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,050 $1,000 + GST ($50)
Other provisions of the Competition Act $5,000 $5,250 $5,000 + GST ($250)
Photocopies (per page) $0.25 $0.26 $0.25 + GST ($0.01)
British Columbia
5% GST plus 7% provincial sales tax
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $16,800 $15,000 + GST ($750) + PST ($1,050)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,120 $1,000 + GST ($50) + PST ($70)
Other provisions of the Competition Act $5,000 $5,600 $5,000 + GST ($250) + PST ($350)
Photocopies (per page) $0.25 $0.28 $0.25 + GST ($0.01) + PST ($0.02)
Manitoba
5% GST plus 7% provincial sales tax
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $16,800 $15,000 + GST ($750) + PST ($1,050)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,120 $1,000 + GST ($50) + PST ($70)
Other provisions of the Competition Act $5,000 $5,600 $5,000 + GST ($250) + PST ($350)
Photocopies (per page) $0.25 $0.28 $0.25 + GST ($0.01) + PST ($0.02)
New Brunswick
HST = 15%
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $17, 250 $15,000 + HST ($2,250)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,150 $1,000 + HST ($150)
Other provisions of the Competition Act $5,000 $5,750 $5,000 + HST ($750)
Photocopies (per page) $0.25 $0.29 $0.25 + HST ($0.04)
Newfoundland and Labrador
HST = 15%
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $17, 250 $15,000 + HST ($2,250)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,150 $1,000 + HST ($150)
Other provisions of the Competition Act $5,000 $5,750 $5,000 + HST ($750)
Photocopies (per page) $0.25 $0.29 $0.25 + HST ($0.04)
Northwest Territories
5% GST only
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $15,750 $15,000 + GST ($750)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,050 $1,000 + GST ($50)
Other provisions of the Competition Act $5,000 $5,250 $5,000 + GST ($250)
Photocopies (per page) $0.25 $0.26 $0.25 + GST ($0.01)
Nova Scotia
HST = 15%
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $17, 250 $15,000 + HST ($2,250)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,150 $1,000 + HST ($150)
Other provisions of the Competition Act $5,000 $5,750 $5,000 + HST ($750)
Photocopies (per page) $0.25 $0.29 $0.25 + HST ($0.04)
Nunavut
5% GST only
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $15,750 $15,000 + GST ($750)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,050 $1,000 + GST ($50)
Other provisions of the Competition Act $5,000 $5,250 $5,000 + GST ($250)
Photocopies (per page) $0.25 $0.26 $0.25 + GST ($0.01)
Ontario
HST = 13%
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $16,950 $15,000 + HST ($1,950)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,130 $1,000 + HST ($130)
Other provisions of the Competition Act $5,000 $5,650 $5,000 + HST ($650)
Photocopies (per page) $0.25 $0.28 $0.25 + HST ($0.03)
Prince Edward Island
HST = 15%
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $17, 250 $15,000 + HST ($2,250)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,150 $1,000 + HST ($150)
Other provisions of the Competition Act $5,000 $5,750 $5,000 + HST ($750)
Photocopies (per page) $0.25 $0.29 $0.25 + HST ($0.04)
Quebec
5% GST plus 9.975% provincial sales tax
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $17,246.25 $15,000 + GST ($750) + QST ($1,496.25)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,149.75 $1,000 + GST ($50) + QST ($99.75)
Other provisions of the Competition Act $5,000 $5,748.75 $5,000 + GST ($250) + QST ($498.75)
Photocopies (per page) $0.25 $0.29 $0.25 + GST ($0.01) + QST ($0.03)
Saskatchewan
5% GST plus 6% provincial sales tax
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $16,650 $15,000 + GST ($750) + PST ($900)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,110 $1,000 + GST ($50) + PST ($60)
Other provisions of the Competition Act $5,000 $5,550 $5,000 + GST ($250) + PST ($300)
Photocopies (per page) $0.25 $0.28 $0.25 + GST ($0.01) + PST ($0.02)
Yukon
5% GST only
Service Fee Fee including taxes Calculation
Merger notification filing $73,584 $73,584 -
Advance Ruling Certificate request $73,584 $73,584 -
CA Identification Number $100 $100 -
Written opinion:
Competition Act sections 45 to 51 and 79 $15,000 $15,750 $15,000 + GST ($750)
Competition Act sections 52, 52.01, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.011, 74.02, 74.04, 74.05, 74.06 $1,000 $1,050 $1,000 + GST ($50)
Other provisions of the Competition Act $5,000 $5,250 $5,000 + GST ($250)
Photocopies (per page) $0.25 $0.26 $0.25 + GST ($0.01)
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