Obligations deadlines

In order to adhere to their legal obligations, companies must meet reporting and contribution payment deadlines for every year in which they are subject to the Act.

Note that the Schedules of Contributions for 2019 and earlier years are now prescribed by the Act. Organizations are not required to file a report for these years.

Schedule of Contributions becomes effective and beginning of the reporting period: December 16, 2020

Deadline for submitting the Company Report: February 16, 2021

Deadline for paying the contribution before interest is charged:  March 17, 2021 (80 %) and May 17, 2021 (20 %).

Date at which administrative fees are applied: June 15, 2021 and August 15, 2021

Deadline for submitting a request to amend a Company Report: February 16, 2022

Low-volume producers (being eligible for a fixed rate and having chosen this option) must pay the full amount of their contributions to ÉEQ in one payment. Other organizations may make two payments on the dates set out in the current Schedule of Contributions.

Interest and penalties

In fairness to the companies that meet the payment deadlines and so that ÉEQ is able to make the complete payment of the contributions to RECYC-QUÉBEC in due time, interest and administrative fees will be charged in addition to the contributions to the organizations that fall behind in their payments. All contributions owing to ÉEQ that are not paid by the deadline set out in the Schedule of Contributions will be increased by the interest rate stipulated in Section 28 of the Tax Administration Act (1-6.002). The interest is calculated on a daily basis on the unpaid amount of the contribution from the date of the payment deadline and until the date at which the complete payment is made.

In addition to the interest owed, companies that do not pay their contribution in the 90 days following the deadline set out in the Schedule of Contributions will be charged an administrative fee of 10% of the amount owing. This fee stipulated to cover the administrative fees incurred by ÉEQ.

Should ÉEQ be required to seek recourse to recover an amount owing, an additional penalty equivalent to 20% of the payable contribution will be charged.

Offsetting the administrative costs

Find out how the administrative fee may be offset for companies that voluntarily register and file a report.

When a Targeted Person makes the written request and Éco Entreprises Québec only had to undertake minor administrative measures to claim a sum owed under the terms of the Schedule, a 50% reduction of the administrative fees that are due under the first may be applied.

Likewise, the Targeted Persons admissible to a lump sum payment under section 4.2 of the Schedule who have not been the object of any recovery measures by Éco Entreprises Québec and who, voluntarily and in conformity with the Schedule, register with Éco Entreprises Québec and submit a Materials Report to it, may be admissible to a credit equivalent to 100% of the administrative fees that are owed upon the receipt of a written request.

Download the application form to reduce administrative fees.

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