Class of Materials	Sub-Class of Materials	Materials	Annualized Contributions ¢/kg
	Printed matter		Newsprint insert and circulars	5.522
			Catalogues and publications	13.483
			Telephone books	13.483
			Paper for general use	13.483
			Other printed matter	13.483
	Containers and Packaging	Paperboard	Corrugated cardbaord	7.473
			Boxboard and other paper packaging	7.473
			Gable-top containers	10.711
			Paper laminants	10.711
			Aseptic containers	10.711
		Plastics	PET bottles	10.273
			HDPE bottles	10.556
			Plastic laminants	19.151
			Plastic HDPE and LDPE films	19.151
			Polystyrene	27.098
			Other rigid plastics, polymers and polyurethane	15.199
		Aluminium	Aluminium containers for food and beverages	4.485
			Other aluminium containers packaging	4.485
		Steel	Aerosol containers	5.648
			Other steel containers	5.648
		Glass	Clear glass	3,680
			Coloured glass	3,688

Note : Materials concerned for the calculation of the contribution are those generated on the Quebec market between January 1 and December 31, 2007, thus being the reference year.

	Class of Materials	Sub-Class of Materials	Materials	Annualized Contributions ¢/kg
	Printed matter		Newsprint insert and circulars	5,776
			Catalogues and publications	14,584
			Telephone books	14,584
			Paper for general use	14,584
			Other printed matter	14,584
	Containers and Packaging	Paperboard	Corrugated cardboard	6,671
			Boxboard and other paper packaging	6,671
			Gable-top containers	8,964
			Paper laminants	8,964
			Aseptic containers	8,964
		Plastics	PET bottles	10,922
			HDPE bottles	8,310
			Plastic laminants	15,808
			Plastic HDPE and LDPE films	15,808
			Polystyrene	17,293
			Other rigid plastics, polymers and polyurethane	12,878
		Aluminium	Aluminium containers for food and beverages	6,203
			Other aluminium containers packaging	6,203
		Steel	Aerosol containers	8,158
			Other steel containers	8,158
		Glass	Clear glass	3,732
			Coloured glass	3,717

Note : Materials to be considered in contribution calculations are those marketed in Quebec during the reference year, i.e. from January 1, 2007, to December 31, 2007.

Note : Since 2004 is the reference year for calculations of payable contributions for 2005 and 2006, companies are required to report the materials they marketed in Quebec during the 12 months between January 1 and December 31, 2004. However, considering that for obligation year 2005, company responsibilities begin only on March 1, 2005, ÉEQ applies a discount factor of 10/12 (0.833) to determine the payable contribution for that year.

Targeted companies are required to pay their contributions to ÉEQ in a single instalment within 120 days following the effective date of the schedule of contributions.
 

It should be noted that, to be fair to all the companies and organizations who respect the deadlines and to allow ÉEQ to comply with its obligations to turn over the compensation due to RECYC-QUÉBEC in a timely manner, interest charges and penalties are applied to overdue contributions. Thus, any contribution that has not been paid to Éco Entreprises Québec in due time by a targeted company will be subject to interest according to rates described in Section 28 of Québec's Revenue Act (Loi sur le ministère du Revenu, L.R.Q., c. M-31). Such interest is calculated daily on the amount of the unpaid contribution as of the date that the contribution is due up until full payment at the rates mentioned above.
 

In addition to interest charges, any targeted company or organization that has not paid the contribution due within 210 days following the effective date of the schedule of contributions will also be subject to a penalty of 10% of the contributions owed to cover ÉEQ's expenses related to collecting past due amounts.
 

Furthermore, should ÉEQ be forced to begin legal proceedings to recover unpaid amounts, the penalty applied is 20% of such sums due.

> Consult Effective Dates web page to obtain the timeline developed for each obligation year.