Who is Required to Contribute

 

Generally speaking, those targeted by the Act are :

  • Companies and organizations who own a brand, a name or a distinguishing guise ("Brand Owners") who market "containers and packaging" or "printed matter" in Québec;
  • The first supplier in Québec, whether or not they are the importer of those products, if the Brand Owner does not have an establishment in Québec.

The following special rules apply, with regard to containers or packaging added at the retail point of sale :  

  • Payment of contributions is not required from the manufacturer of containers and packaging nor from the person or company who adds them at the point of retail sale.
  • When the retail outlet is operated in the context of a franchise, a chain, a banner or other similar type of affiliation or group of businesses, contributions for containers and packaging are required from the franchisor, owner of the chain, banner or group of businesses concerned or, if those do not have a domicile or establishment in Québec, their representative in Québec. If that company does not have a domicile or establishment in Québec, the retailer is responsible for making the contributions.  

In its implementing regulation, the government of Quebec set down a framework for applying ÉEQ's schedule of contributions to identify which companies or organizations are required to pay a contribution and to designate the materials targeted.

 

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