The companies that meet one of the three following criteria may be exempted from payment. 

• It generated, directly or indirectly, one or several materials whose total weight is ≤ 1 metric tonne in the reference year
• It generated revenue, income or sales valued at ≤ $1.3 M in the reference year or 1 M before 2024

• For retailers: having only one point of purchase, which has less than 929 square meters that is not operated as a franchise or banner or group.

The exemption must be confirmed for each Schedule of Contributions in the online reporting system.

Certain companies are exempt from paying a contribution for those containers and packaging for which they already have obligations to ensure the recovery and reclamation of said materials. 

For example:

• Companies that are already required under extended producer responsibility regulations to take measures or contribute financially toward measures to recover or reclaim containers and packaging (e.g. oil and paint cans)
• Companies already required under a deposit system to take measures or contribute financially toward measures to recover or reclaim containers or packaging (e.g. beer and soft drink non-refillable containers)
• Companies that are able to establish that they participate directly in another system to recover and reclaim containers or packaging that operated on an established and regular basis in Québec, (e.g. refillable beer bottles, pesticide containers for agricultural use)

Important note

• The exemption must be confirmed for each Schedule of Contributions in the online reporting system.
• You may be required to report the secondary and tertiary packaging included with the containers and packaging. For example, packaging that is not recovered through the deposit system, such as the plastic or cardboard used to package beer and soda cans and bottles, is designated and must therefore be reported. Refer to the section on excluded materials for more information. If you have any questions, contact the Company Services team.
• Cardboard boxes returned to the retail outlet must be deducted from the calculations.

The payment of your contributions shall be made in a lump sum or in accordance with an installment plan provided for in the Schedule of Contributions, upon receipt of your notice of invoice or by the payment deadline, as stipulated in the application rules for that year.  

Any unpaid contribution due to ÉEQ more than 90 days after the effective date of the Schedule of Contributions shall bear interest at the rates fixed under section 28 of the Tax Administration Act. Such interest shall be calculated daily on the unpaid amount of the Contribution from the date the Contribution becomes due until the date of payment.  

An administrative fee of 10% of the amount of the contribution also applies to any invoice due and unpaid 150 days after the effective date of the Schedule of Contributions.  

Depending on the amount of your contribution, different payment options are available to you. You will be required to pay your annual contributions according to these choices. 

Containers, packaging and printed matter sold as products

In an effort to broaden materials subject to a fee, materials covered by the net costs paid to municipalities, short-life containers and packaging sold as products and printed matter sold as products (CP&PM products) must be reported.

CP&PM products may be grouped into different classes. The classes are not limited: they are only provided to facilitate the identification of the CP&PM products included in the broadening. Click here for examples.

Some containers, packaging and printed matter (CP&PM) are excluded from the payable contribution. You may still have to leave a trace of these CP&PM in your report. Refer to the attached table for more information.

Materials excluded from the reporting process

Companies may deduct from their report certain materials generated by their products. However, these deductions must be clearly detailed in the online reporting system, in the « Deductions » section. Companies must be able to provide supporting documents upon request.

Consult the allowable deductions related to your activity sector 

• Retailers
• Distributors
• Manufacturers
• Service companies
• Restaurants

Every year, your company must report the containers, packaging and printed matter put on Quebec’s market, by specifying, for each material subject to a fee, the actual weight and quantity.

If the total weight is inferior to 15 MT, you may follow the simplified process for low-volume producers, without having to report the materials separately.

If your company generated over 15 MT in the year, you must report the total number of kilograms for each designated material, detail the calculation method (see the « Methodology » section) and list the brands for which your company is responsible.

Go to the « Methodology » section of this guide for further details related to your activity sector.

Best practices for efficient reporting

First report

1. Determine which of your company’s activities generate designated materials that are ultimately intended for Québec consumers:
   • for example, print advertising material, containers and packaging of products sold, shopping bags and delivery packaging
     • Be sure to consider all your sales in Québec, including those shipped outside the province and then reintroduced by a retail outlet in Québec.
2. Determine whether the designated materials that are generated are your company’s responsibility:
   • for example, if your company owns the brand and is the first supplierA first supplier is a person who has a domicile or an establishment in Québec and is the first to take title, or possession, or control, in Québec, of a container, a packaging or a printed matter designated by the Schedule. in Québec
     • To determine whether your suppliers must file a report with ÉEQ, which would enable you to exclude the products sold under their brands from your own report, consult Québec’s registraire des entreprises to verify whether your suppliers have a place of business in Québec. If they do, then they are subject to the Compensation plan under the Environment Quality Act and you don’t have to report for their products.
3. Regarding products for which your company is responsible, collect the information required to establish the weight of designated materials that are generated:
   • for example, the number of units sold or distributed, the weights and the materials of the containers, packaging or printed matter:
     • Ask your suppliers to send you any information you may need: some suppliers can provide annual purchasing reports that include the quantities of each material.
     • Ask your sector association whether it has developed sector-specific tools to support you in the reporting process.
     • Take advantage of all the deductions to which you are entitled to and be sure to have adequate and verifiable supporting documents.
     • Organize the materials you are including in your report by category and subcategory.
     • Document your methodology and data sources.

For a methodology adapted to your activity sector, please choose the profile that suits you best:

Retailer

Distributor

Manufacturer

Service company

Restaurant

For future reporting:

1. Determine whether any changes to your activities may impact the materials you generate, such as:
   • new product lines and brands
   • new lines of business
   • new services (online orders, etc.)
   • new print advertising campaign
2. Determine whether new products (SKU) were considered in the report.
3. Update the weights and materials of containers, packaging and printed matter.

Below is a list of sources from which you may obtain the information you need to fill out your report.

Containers and packaging

• Purchase invoices for supplies

• Sales reports

• Information on packaging components, unitary weights

• Internal specifications on packaging and databases

• Reports from your packaging suppliers

• Third-party databases which include information on the unitary weights that companies with similar products may apply

• When no data on unitary weights is available, you may need to weigh empty packaging

Printed matter

• Purchase invoices for supplies or advertising material
• Information provided by printers to determine the type of paper used and the quantities and weights of printed matter
• Information provided by branches and franchisees to determine the quantities of generated printed matter intended for consumers

Contributing companies that put materials on the market that reach or exceed the thresholds for postconsumer recycled content may benefit from a 20% credit applied to their basic contribution for certain materials. 

Eligibility criteria for the credit

*Post-consumer recycled content

Companies that report containers, packaging and printed matter that are eligible to the credit for post-consumer recycled content have to fill out the appropriate screen in the reporting portal. 

Conditions to obtain the credit

• Data must be entered on the credit screen when preparing your report
• All supporting documentation on each material for which you are requesting a credit must be. sent in no later than the date of the first instalment of your contribution.
  • All supporting documents submitted after that date will be rejected.
•  Supporting documentation must be deemed admissible
• The company’s entire contribution must be paid according to the established payment calendar.

What supporting documentation is required?

Printed matter

• Recognized certification (e.g. FSC recycled fiber content)
• Letter of confirmation from the supplier, along with   quantities and specifications on the type of material used (the supplier must address a copy of the letter directly to ÉEQ)
• ISO 14001 standards with recycled content specifically indicated.

Containers and packaging

• Recognized certification (e.g. FSC recycled fiber content);
• Letter of confirmation from the supplier, along with   quantities and specifications on the type of material used (the supplier must address a copy of the letter directly to ÉEQ);
• ISO 14001 standards with recycled content specifically indicated;
• BNQ standard 8952-911.

How is this credit granted to my company?

Eligible companies will receive a 20% credit based on the quantities of materials for which the credit was granted on a separate invoice issued in the year following the deadline to file a report. Note that the credit is applied to the balance of the next contribution.

If you are unable to obtain information on materials weight, use the calculators approved by ÉEQ. You may also contact your association to find out whether it has developed an ÉEQ-approved calculator.

Important note

To use an ÉEQ-approved calculator, you must first contact ÉEQ’s Company Services. Only companies that are not eligible to an exemption or a flat fee rate for low-volume producers may submit a request.

Fill out the application to use a calculator.

Pay particular attention to the classification of materials to be reported, since inaccuracies can significantly impact the amount of your contribution, as well as the development of the Schedule of Contributions.

ÉEQ has released a guide that will help you classify the containers, packaging and printed matter your company put into Québec’s market, providing you with concrete examples and tips.

Go to the materials guide

To make the classification process easier, use our tool to verify whether a material is exempted or to determine the class to which it belongs.

• You may fill out your report over the course of several sessions.
• Billing contacts may also be added;  they will receive a notification email when a new invoice is available following the filing of a report.
• While other contacts may access the company’s reports and invoices, the primary contact remains responsible for the Company Report.