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3. Paying the Levy, Waivers and Refunds

In this section you will look at:

  • levy invoicing and payments
  • applying for an extension of time to pay the levy
  • what happens if you don’t pay the levy
  • what happens if you close or sell the facility
  • when you can apply for a waiver and the information you need to provide
  • receiving refunds.

Paying the levy

Review pages 11–14 of chapter 2 in the Calculation and Payment of the Waste Disposal Levy guide to learn about: levy invoicing and payments, payment extensions, what happens if you don’t pay, and what you need to do if you close or sell the facility.
For annual returns, also review page 17 of chapter 3 to recap on the payment requirements.

Once you have reviewed the above information, answer the questions below to check your understanding.

  1. Question: You will receive an invoice every month regardless of whether you submit monthly or annual returns.

    Answer: True  /  False

  2. Question: Payments are due by the 20th of the third month after the waste has been deposited.

    Answer: True  /  False

  3. Question: If you cannot pay the levy on time due to unusual circumstances you can apply for an extension. If approved, the extension will be for:

    Answer:
    1. 15 days
    2. no more than one month
    3. 6 weeks
    4. no more than two months

  4. Question: If you fail to make your levy payment by the due date and have not had an extension approved you will be charged interest at the rate of 10 per cent per annum, calculated daily.

    Answer: True  /  False
  1. Question: If you are selling, or cease to be the operator of the facility, you must advise the Ministry of the transfer of ownership at least _________ before sale/ownership transfer.

    Answer:
    1. 5 days
    2. 10 days
    3. 20 days
    4. 30 days

Waivers and refunds

Review chapter 4 (beginning on page 19) of the Calculation and Payment of the Waste Disposal Levy guide to learn about: when you can apply for a waiver and what information you must provide, and how you can apply for a refund.

Once you have reviewed the above information, answer the questions below to check your understanding.

  1. Question: If an application for a waiver is approved, it does not permanently exempt you from paying a levy on that type of waste, or in that particular circumstance.

    Answer: True  /  False

  2. Question: An application for a waiver can be made:

    Answer:
    1. before the waste is received
    2. after the waste has been received and before the levy has been paid
    3. after the levy has been paid
    4. only after the levy has been paid
    5. a b and c

  3. Question: You can apply for a refund when a waiver has been approved and you have already paid the levy.

    Answer: True  /  False