Glossary for service company

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

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First supplier

Domiciled or established in Québec, a first supplier is the first to take title, possession or control of a designated printed matter, a product marketed with a designated container or packaging or a short-life container or packaging sold as a product in Québec.

For example, a retailer that imports or distribute a product whose owner is located in Ontario and does not have a place of business in Québec must report the containers, packaging and printed matter it imports or distribute.

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 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.


A name is the designation under which a company operates as a corporation, a partnership or an individual.


Generally speaking, a brand is used by a company to set its products and services apart from others (e.g. a trademark). This definition does not include certification marks.

Distinguishing guise

A distinguishing guise is the unique way an organization wraps or packages a product to set itself apart or distinguish a product from others on the market.

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.


  • List all the products sold during the reporting year
  • Determine those responsible for each product:

– Include all the containers, packaging and printed matter related to your private brand products and those for which you are the first supplier in Québec

– Identify the components of each product for which you are responsible. For example, in the insurance sector, for an insurance contract sent by mail:

– envelope or plastic film

– insurance contract

  • Include the materials added at the point of sale. For example: receipts and invoices, plastic film bags, etc.
  • Include all marketing-related printed matter. For example: catalogues, flyers, inserts, guidebooks, etc.
  • List all the containers, packaging and printed matter used to fulfill online orders. For example: shipping boxes, padded envelopes, etc.
  • List the products distributed free of charge at special and promotional events.
  • Indicate the data sources used to complete your report. For example: real unit weight determined manually or provided by the manufacturer, supplier or printer.


  • Especially for companies in telecommunications, returned merchandise that is:

– recalled

– expired

– damaged and cannot be sold to a consumer

– not distributed

  • All containers, packaging and printed matter used or recovered in-house (i.e. copies of contracts signed by clients, forms filled in and returned by clients, etc.), unsold or not distributed.
  • Containers and packaging meant for a final consumer that is an industrial, commercial or institutional establishment.
  • Books and materials included in the newspaper class. For example: travel book.



  • Describe your activities and products and list the number of 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 sales (%)

– launch of new products

– branch openings and closings

– acquisition or sale of brands

– reduction in packaging

– implementation of new measures

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

Insurance / banking
Products: To be classified in:

Flyers / brochures 

Other printed matter / Catalogues and publications (if bound)

Transaction receipts 

Other printed matter

Insurance contracts

Other printed matter

Account statements 

Other printed matter 

Envelopes and correspondence 

Other printed matter

Promotional material (calendar, notepad, etc.)

Notepads: Paper for general use
Calendar: Other printed matter

Teaching institutions
Products: To be classified in:


Catalogues and publications

Correspondence (invoices, statements of account, letters and envelopes, etc.) / Program brochures

Other printed matter

Notepads bearing the institution’s crest/image

Paper for general use

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:

  • Since the adoption of the 2018 Schedule of Contributions, clothes hangers sold as products must now be reported as short-life containers and packaging sold as products. Click here for more information.
  • For retailers (e.g. clothing retailers and dry cleaners) that use hangers to present their products and ultimately provide them to consumers as part of the sale, clothes hangers are considered packaging.

  • Some clothes hangers are made of polystyrene (no.6 plastic). In this case, report the weight of the hangers in the “Non-expanded polystyrene” category

Important note: 

  • 1 The label and adhesive tape must be included in the weight of the main packaging in the corrugated cardboard category, even if they are not made of corrugated cardboard.

Important note : 

  • The three types of envelopes pictured here must be reported as “Other printed matter”, even when they have a plastic window.

Important note : 

  • 1 If it aims to promote or sell a product or service, the printed matter must be reported in the “Catalogues and publications” category. If the printed matter is a publication sold or provided to consumers to disseminate opinions, comments or information on a range of topics, it must be reported in the “Magazines category “.

  • 2 A portfolio may be considered printed matter. However, portfolios must be reported in the “Boxboard and other paper packaging containers” category.

Common errors by service companies

The reports filed by service companies often contain the same errors. Here are some tips and tricks to help you avoid them!

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 subtracting the paper used in house

Examples and explanations Tips

Because recyclable materials are subject to regulations, some companies wrongly think that the paper they purchase and use in house is subject to a fee. However, only the containers, packaging and printed matter provided to consumers in Québec are subject to a fee.

Exclude the paper purchased and used within the company when calculating the quantities of materials to be reported.

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