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NRD User Fees
NRD user fees are intended to cover the cost of developing and operating NRD. All user fees are calculated and collected by the NRD system via Electronic Funds Transfer (EFT).
This page includes information about the following kinds of fees:
For more details about fees collected through NRD, please see User Guide.
Additional information regarding Commodity Taxes is provided at the bottom of this page.
NRD Submission Fees
NRD submission fees are payable upon occurrence of any of the following:
- initial registration;
- registration in an additional jurisdiction; and
- reactivation of registration.
The amount of the submission fees is as follows:
- $75 (plus tax) for each Form 33-109F4 submitted to one jurisdiction; and
- $50 (plus tax) for each additional jurisdiction (to a maximum of 5 jurisdictions or $250 plus tax) to which the Form 33-109F4 is submitted.
For example, the submission fee for an individual applying for registration in three jurisdictions will be $175 (i.e. $75 + [$50x2]) plus tax. For an individual applying for registration in all 13 participating jurisdictions, the submission fee is capped at $325 (i.e. $75 + [$50x5]) plus tax. Regulatory fees are calculated in addition to these amounts.
Annual NRD User Fee
The amount of the annual NRD user fee is as follows:
- $75 (plus tax) for each registered and non-registered individual in one jurisdiction; and
- $50 (plus tax) for each registered and non-registered individual in each additional jurisdiction (up to a maximum of 5 jurisdictions or $250 plus tax).
- For an individual applying for registration in all 13 participating jurisdiction, the annual fee is capped at $325 (i.e. $75 + $50x5) plus tax.
Annual NRD user fees are due on December 31 of each year as a payment for the following year.
Regulatory Fees
Fees that are legislated for registration activities are also calculated and collected through the NRD system via EFT. They vary across jurisdictions. Please contact your regulator for information on regulatory fees.
Commodity Taxes
The following rules are valid in the application of commodity taxes to enrolment and user fees, and are determined based on a firm’s Head Office address:
1. Enrolment Fees:
If a Canadian address is provided on NRD Form 1 - Enrolment of Firm Filer in the Head Office address section on Page 5, commodity tax will be charged in accordance with the provided province as per the tax rates table below.
If a foreign address is provided on NRD Form 1 - Enrolment of Firm Filer in the Head Office address section on Page 5, the province of supply would be regarded as the province which performs greater than 50% of the Canadian element. Since NRD is administered in Ontario, a firm with a foreign Head Office address will be required to pay Ontario’s commodity tax rate on its enrolment fee as per the tax rates table below.
2. NRD User Fees:
Scenario 1
If the address of a firm’s Head Office is in Canada, NRD will apply commodity tax applicable to the indicated jurisdiction as per the tax rates table below.
Scenario 2
If the address of the firm’s Head Office is foreign, and the firm has at least one registered branch or sub-branch in Ontario, NRD will apply an Ontario commodity tax as per tax rate table below.
Scenario 3
If the address of the firm’s Head Office is foreign, and the firm has no registered branches or sub-branches in Ontario, NRD will review which jurisdictions the branches/sub-branches are registered in, and charge a tax rate based on the province of registration with the highest commodity tax rate.
Scenario 4
If the address of the firm’s Head Office is foreign, and the firm has no registered branches/sub-branches, NRD will apply Ontario’s commodity tax rate as per the tax rates table below.
Commodity tax rates applicable to NRD as of April 1, 2013:
| Province/Territory |
GST (%) |
HST (%) |
QST (%) |
| Ontario |
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13 |
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| Nova Scotia |
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15 |
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| New Brunswick |
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13 |
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| Newfoundland and Labrador |
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13 |
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| Quebec1 |
5 |
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9.975 |
| British Columbia |
5 |
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| Alberta |
5 |
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| Saskatchewan |
5 |
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| Manitoba |
5 |
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| Prince Edward Island |
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14 |
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| Northwest Territories |
5 |
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| Yukon |
5 |
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| Nunavut |
5 |
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1 Please note that the tax applicable in Québec is calculated as follows:
NRD Fee + GST + QST = Total amount
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