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Prepare my report

    Materials subject to a fee

    *New – 2018 Schedule of Contributions*

    Broadening of the classes of materials subject to a fee

    In an effort to broaden materials subject to a fee in order to include more 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.

    Excluded materials

    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

    Allowable deductions

    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 

    Efficiently preparing your report

    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.
    Where can I find the required information?

    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
    Am I entitled to the credit for post-consumer recycled content?

    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

    Printed matter Threshold*
    Inserts and circulars 80 %
    Magazines 50 %
    Catalogues and publications 50 %
    Telephone books 80 %
    Other printed matter 80 %
    Paper for general use 80 %

     

    Containers and packaging Threshold*
    Kraft paper bags 100 %
    Kraft paper packaging 100 %
    Laminated paper 100 %
    PET bottles 100 %
    HDPE bottles 100 %
    PET Containers 100 %

    *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.

    What if I cannot obtain data on materials weight?

    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.

    How should I classify the materials included in my report?

    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.

    Developing your company-specific methodology
    General rules

Useful links

A few links that will help you in the reporting process: 

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