Glossary for restaurants

Before you begin the reporting process, get up to date on key concepts by consulting the glossary for restaurants.

See more

Containers and packaging added at the point of sale

Containers and packaging added at the point of sale include all the containers and packaging provided to a consumer to protect or transport a product (e.g. plastic bag). These containers and packaging are provided to the consumer by the point of sale.

Primary packaging

Primary packaging is the packaging that contains the product being sold. It is therefore in direct contact with the product. For example, the tube that contains toothpaste is primary packaging. Primary packaging must be reported.

Deduction for on-site consumption

When the containers and packaging included with a product only intended to be used or consumed by a consumer at the distribution or retail site are managed at the site itself, they are excluded from the calculations to determine the total contribution. This deduction is not applicable to containers and packaging provided with food at a drive through or as takeout.

Deduction for CP&PM ultimately intended for industrial, commercial and institutional establishments

The containers, packaging and printed matter intended for a final consumer that is an industrial, commercial or institutional establishment are excluded from the calculation to determine the total contribution and therefore do not need to be reported.

Methodology to facilitate the reporting process

It is important to explain the methodology used to collect or estimate your data as part of the reporting process. In this section, you will find everything you need to develop your own work methodology.

Use the dedicated page in the reporting portal to detail your methodology.

Methodological steps

  • List all the products sold during the reporting year.
  • Determine those responsible for each product
  • For take-out, drive-through and delivery food orders, you must include all the containers, packaging and printed matter related to your products and those for which you are the first supplier in Québec. Identifiez les composantes de chaque type de repas visées.
  • Identify the components of each type of designated food order.

– For example, for pizza delivery, report the weight of the pizza box, pizza saver that prevents the box from touching the top of the pizza, receipt given to the consumer and all other designated materials.

– For example, for take-out rotisserie chicken, report the weight of the box, plastic tie around the box (if applicable), aluminum foil, polystyrene tray, sauce and salad containers and lids, disposal utensil packaging and all other designated materials.

  • Include the materials added at the point of sale. For example: receipts and invoices, shopping bags, promotional material, leftover bags, etc.
  • Include all marketing-related printed matter. For example: take-out menus and leaflets, inserts, envelopes (packaging) for gift cards, etc.
  • List the products distributed free of charge at special and promotional events.
  • If you sell or order food products under your brand (in grocery stores or at the restaurant): – List all the products sold under your brand in the reference year; – Determine those responsible for each product.
  • Indicate the data sources used to complete your report. For example: real unit weight determined manually or provided by the manufacturer, supplier or printer.



  • All containers, packaging and printed matter consumed and disposed of on site.
  • Returns on orders
  • All refundable containers. For example: soft drink containers, etc. Note, however, that any containers or packaging accompanying these products must be declared (for example, the cardboard box containing the returnable bottles).
  • Containers identified by a brand owned by a company with a place of business in Québec (e.g. soft drink cups).
  • Containers and packaging meant for a final consumer that is an industrial, commercial or institutional establishment.
  • Describe your activities and your products and list the number of restaurants or establishments you operate in Québec.
  • Mention the changes since the last report.

Explain any considerable variations between the current quantities you are reporting and those included in the last report.

For example:
– Increase or decrease in sell
– launch of new products
– restaurant openings or closings;
– acquisition or sale of banners
– reduction in packaging
– implementation of new measures
– change in materials

Reporting the containers, packaging and printed matter you put on the market in Québec each year can be a time-consuming exercise. But the right tools make it easier!

Examples of designated materials to include in your report

Products: To be classified in:

Food and beverage containers 

– Other plastics, polymers and polyurethane
– Ecpanded polystyrene – food packaging or non-expanded polystyrene
– Paper laminants
– Corrugated cardboard
– PET containers
– Other aluminium containers and packaging


– HDPE, LDPE plastic shopping bags
– Kraft paper shopping bags

Printed matter
Products: To be classified in:

Sales slips 

– Other printed matter

Advertising material
Products: To be classified in:

Delivery menus

– Other printed matter

Advertising inserts, flyers and coupons

– Newsprint inserts and circulars

Products: To be classified in:

Plastic bags

– Plastic HDPE and LDPE films

Hassle-free reporting

Examples of containers, packaging and printed matter made up of several materials subject to a fee

Some containers, packaging and printed matter raise a few questions. In what material class should I report the bottlecap, label or lid? A picture is worth a thousand words!

Important note :

  • 1 In some cases, food packaging may be black no.6 plastic containers with clear lids. They must be reported in the “Non-expanded polystyrene” category.
  • Food packaging may also be no.7 plastic containers. They must be reported in the “PVC, polylactic acid (PLA) and other degradable plastics” category.
  • Refer to the code and symbol under the container or packaging to select the right material category.

Common errors by restaurants

Some containers, packaging and printed matter raise a few questions. In what material class should I report the bottlecap, label or lid? A picture is worth a thousand words!

Making keying and calculation errors

Examples and explanations Tips
  • Calculation errors
  • Conversion errors (e.g. between litres, kilograms, pounds, etc.)
  • Calculation errors in the number of units (e.g. for multipacks)
  • Exclusion or double counting of subtotals

Entry of incorrect or inexact data or data with the decimal in the wrong position

  • Have an external third party, the in-house validation team or an individual other than the representative filling in the report confirm the data.
  • Lock the cells with formulas in your Excel file.
  • Filter similar products to identify variations in weights to quickly identify inadvertent errors (e.g. the addition of a decimal point or comma).
  • Update the weights of the containers, packaging and printed matter on a regular basis (every three to four years).
  • Pay particular attention to multipacks, which often create calculation errors.

For example, if a company sells a pack of 24 bottles of water in a cardboard box ultimately intended for the consumers, it must report the box and 24 times the weight of the plastic bottle. The error is much more common when entering data for boxes of multipacks. For example, when a box contains four packs of six bottles wrapped in plastic, 1 cardboard box (if intended for the consumers), 4 overpack films and 24 bottles must be reported.

Subtracting ineligible deductions

Examples and explanations Tips
  • Deductions for packaging that is not intended for the consumer’s place of residence
  • Deductions that are not documented or supported by quantitative data
  • Obtain verifiable quantitative data to support the deductions (sales reports, third-party studies, etc.). These data must be available for verification upon request.
  • Ensure that all deductions are allowed under the rules (sections 3.3. and 3.6) for the materials that are eligible for a deduction and for which you have adequate justification.
  • Before you invest resources to develop a methodology or obtain data to calculate a deduction, contact ÉEQ to validate your approach.

Not reporting materials from multipack containers and packaging or reporting materials in the wrong category

Examples and explanations Tips
  • Each detachable packaging component must be reported and categorized.
  • The number of units for each packaging component may vary.
  • Read the Materials Guide.
  • Ask the suppliers, since they often know what types of materials you use.
  • When in doubt, contact ÉEQ’s Company Services team for information on the material types.
  • Consult the Materials Guide to categorize your materials.

Not reporting advertising material

Examples and explanations Tips
  • Companies must report the advertising material intended for consumers that includes a logo or distinguishing guise, whether or not they printed the material (e.g. distribution through Publisac or by mail).
  • Advertisements printed in newspapers and magazines do not need to be reported, since they are the responsibility of the editors.
  • Ask your printer for information on the type of paper and the quantities purchased.
  • When in doubt, contact ÉEQ’s Company Services team.
  • Deduct the advertising material you keep and display in your establishments.
  • Do not report B2B advertising material.
  • Deduct the coupons taken in stores or returned by consumers.

Not reporting the sales packaging generated through e-commerce

Examples and explanations Tips
  • When a consumer in Québec places an online order, you must report the containers, packaging and printed matter related to the product and the packaging used to ship the product (when it is not the product’s own packaging).
  • You must report the cardboard boxes and shipping envelopes intended for consumers.
  • Obtain data on consumer sales via your online platform.
  • Weigh the shipping material you typically use to determine the quantities generated based on the quantities used.

Reporting non-designated materials (placemats, napkins, etc.)

Examples and explanations Tips

Because paper placemats, plastic utensils and plastic straws are made of materials similar to those used in containers and packaging, some restaurant operators wrongly think that the items must be included in their calculations. However, paper placemats and plastic utensils and straws are not considered containers, packaging or printed matter under the regulations.

  • Exclude the items that are not containers, packaging or printed matter when calculating the quantities to report. For example:
    •  placemats
    •  ustensils
    •  napkins
    •  straws
    • coffee sticks
  • Include containers and packaging such as glasses, lids, takeout containers, etc.

You generate less than 15 TM of designated materials or your revenue is in the $1M and $2M range?