From the RCMP site:
As of May 17, 2006, individuals no longer have to pay the fee for the renewal of their possession only licence (POL) or their possession and acquisition licence (PAL). The fee waiver also applies to:
- individuals who are modifying their licence to upgrade from a POL to a PAL;
- individuals who are adding new privileges to their licence;
- individuals whose licence expired and are obtaining a new licence; and
- minors who renew their minors possession licence.
This fee waiver does not apply to:
- individuals obtaining their first licence;
- individuals who held a minors licence and are applying for a PAL;
- individuals who are obtaining a new licence after their licence was refused or revoked; and
- individuals obtaining a licence after the expiry of a firearms prohibition order.
This fee waiver is in effect until May 16, 2012.
In light of the above-mentioned fee waiver and in order to treat all firearm owners fairly and equally, a fees remission order has been granted. Licence holders who have already paid the fee to renew their licence, to upgrade their POL to a PAL, to obtain a new licence after their current licence expired or to add privileges to their licence will be refunded. To be eligible for this refund, the individual must have paid the applicable fee between December 1, 1998 and May 17, 2006. The refunds will be sent out to eligible individuals over the next few months.
Notably, the fee for new (or formerly revoked) licence applications remains in effect.