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Are you a small business? You may only generate a small quantity of materials.

Do you still have to file a report?

You can report using a flat fee if your business meets one of these criteria:

  1. Has annual sales of between $1M and $2M (this criterion was abolished as of the 2024 reporting year)
  2. Generates between 1 and 15 metric tonnes of the targeted materials

Your business is exempt from payment if it meets one of these criteria:

  1. Generates 1 metric tonne or less of the targeted materials
  2. Has annual sales of $1M or less in Quebec
  3. Is a retailer that is not part of a group and operates a single point of sale with a surface area of less than 929 m2.

If your company does not meet any of the above criteria, you must fill out a detailed report.

Applicable rate by quantities generated

Contribution table

 

2025 SoC

2024 SoC

2023 SoC

2022 SoC

Reference year for quantities generated2024202320222021
Quantities generated > 1 t and ≤ 2.5 t $1,010$880$920
Quantities generated > 2.5 t and ≤ 5 t $2,040$1,770$1,845
Quantities generated > 5 t and ≤ 10 t $4,070$3,530$3,685
Quantities generated > 10 t and ≤ 15 t $6,120$5,310$5,535
Sales > $1M and ≤ $2M Not applicable$5,310$5,535

Do you need to file a detailed report? Use this fee schedule for your calculations.

Material subcategory

PFP 2025
after the postponement of the deposit system
($/t)

Printed paper563.18
Inserts and flyers printed on newsprint468.26
Catalogues and publications
Magazines
Phone books
Multipurpose paper
Other printed matter
691.93
Containers and packaging771.82
Paper, cardboard, and other fibres646.97
Corrugated cardboard
Kraft paper shopping bags
Kraft paper packaging
501.87
Boxboard and other paper packaging
Alternative fibres
672.64
Gable-top containers787.32
Paper laminates1 094.49
Aseptic containers940.42
Wood and cork1 434.72
Plastics1 247.64
PET bottles and containers844.41
HDPE bottles and containers < 5 L450.47
Plastic laminates1 640.99
HDPE and LDPE plastic films
HDPE, LDPE plastic shopping bags
1 715.83
Expanded polystyrene food packaging2 904.76
Expanded polystyrene – cushioning
Non-expanded polystyrene
Polyvinyl chloride (PVC)
PLA and other degradable plastics
PLA and other degradable plastics
2 904.76
Polypropylene (PP)826.02
Other plastics, polymers, and polyurethane1 065.41
Aluminum260.87
Aluminum food and beverage containers
Other aluminum containers and packaging
Aluminum aerosol cans
260.87
Steel414.88
Steel aerosol cans
Other steel containers
414.88
Glass582.26
Clear glass581.02
Coloured glass581.02
Ceramics1 319.75
Overall average rate
Containers, packaging, and printed matter
745.68
Newspapers465.12

 

2024

2023

Reference year for quantities generated20232022
Quantities generated > 1 t and ≤ 2.5 t$60$180
Quantities generated > 2.5 t and ≤ 5 t$125$355
Quantities generated > 5 t and ≤ 10 t$280$710
Quantities generated > 10 t and ≤ 15 t$395$1,065
Sales > $1M and ≤ $2MNot applicable$1,065

Should you file a simplified or detailed report? It’s up to you!

If your company qualifies for a flat fee contribution, you can submit a simplified report by choosing the flat fee (lump sum) option. If you qualify, this option will automatically appear in your reporting portal. If your company falls below the reporting threshold and you are exempt, you do not need to choose a reporting method.

You can also opt for the detailed report, which will calculate your contribution amount based on the real quantity of containers, packaging and printed paper (CPP) you market in Quebec during the reporting year.

Because the flat fees are calculated using average weights, they may be more advantageous to your company than the rates calculated based on the materials listed in your detailed report. Whichever option you choose, the reporting portal will cap your PFP at the flat fee for the threshold of the corresponding quantities generated.

Ready to file your report?

Get started on our online portal.
Go to the portal.

See also