Schedules of Contributions
Two levels of flat fees have been available according to the quantity of materials generated. If, during a reference year, a company or organization markets one or more materials in Quebec in quantities totalling over 1 t but less than or equal to 5 t, it could take advantage of one of two flat fees, as indicated in the following table.
|Reference year for quantities generated
|Quantity generated: > 1 t and ≤ 2.5 t
|Quantity generated: > 2.5 t and ≤ 5 t
When companies establish the weight of materials generated, they must also account for sales to companies located outside Quebec who, in the course of business activities, reintroduce those materials to Quebec. In other words, if Company A sells its products to Company B located outside Quebec, Company A remains responsible for reporting any materials that Company B may reintroduce for sale on Quebec’s retail market.
Online Reporting and Payment
Companies wishing to take advantage of a flat fee may do so at the obligation confirmation step in the online reporting system. A detailed Company Report need not be prepared, and there is no need to calculate and enter data on quantities of materials generated.
Payment of the flat fee due may be made either online by credit card using the secure link, or by cheque made to the order of ÉEQ sent by mail to ÉEQ offices. If the company has on hand the exact quantities of materials generated, it may choose to fill out a Company Report on the interactive reporting system and pay the contribution due, up to a maximum of the flat fee for which it is registered.
Please note that interest charges will be applied to any contribute due once the payment deadline has expired. In addition, administrative fees will be added to interest 120 days after the payment deadline has passed.