Section 86 — Copyright Act: Where no levy payable

No levy is payable under this Part where the manufacturer or importer of a blank audio recording medium sells or otherwise disposes of it to a society, association or corporation that represents persons with a perceptual disability. Where a society, association or corporation referred to in subsection (1) purchases a blank audio recording medium in Canada from a person other than the manufacturer or importer, and provides the collecting body with proof of that purchase, on or before June 30 in the calendar year following the calendar year in which the purchase was made, the collecting body is liable to pay forthwith to the society, association or corporation an amount equal to the amount of the levy paid in respect of the blank audio recording medium purchased. If regulations made under paragraph 87(a) provide for the registration of societies, associations or corporations that represent persons with a perceptual disability, subsections (1) and (2) shall be read as referring to societies, associations or corporations that are so registered.