Schedules of Contributions

Flat Fees

Are you a low-volume producer?

Some companies are considered low-volume producers and ÉEQ has adapted its Schedule of ContributionsÉEQ’s Schedule of Contributions enables companies to determine whether they are subject to the Act, understand the breadth of their obligations and determine the amount of their contribution. Developed using a formula based on studies and verifiable data, the Schedule is established according to type of material and quantities generated during a given year and in consideration of environmental criteria. Framed by thoroughly developed rules, each Schedule is presented to companies for consultation before being sent to the government for approval as required by the Act.
Schedules of Contributions
to lighten their administrative burden. Companies or organizations that generate small quantities of containers, packaging and printed matter are subject to the Environment Quality Act, but do not always have the resources to produce detailed calculations to determine their contribution.


Since 2007, two flat fee options have been available according to the quantity of materials generated. Low-volume producers that market materials weighing a total of more than one tonne but equal to or less than five tonnes in Quebec in a given year may opt to pay one of two flat fees according to the reference year, as indicated in the table below.

ÉEQ introduced three new flat fee options in its 2014 Schedule of ContributionsÉEQ’s Schedule of Contributions enables companies to determine whether they are subject to the Act, understand the breadth of their obligations and determine the amount of their contribution. Developed using a formula based on studies and verifiable data, the Schedule is established according to type of material and quantities generated during a given year and in consideration of environmental criteria. Framed by thoroughly developed rules, each Schedule is presented to companies for consultation before being sent to the government for approval as required by the Act.
Schedule of Contributions
to enable a greater number of small businesses to take advantage of its simplified reporting process.

The new options are:

1. On the basis of quantity:

  • > 5 tonnes and ≤ 10 tonnes

  • > 10 tonnes and ≤ 15 tonnes

2. On the basis of sales:

  • > $1 M to ≤ $2 M

Examples of companies or organizations that may be defined as low-volume producers: 

  • Small retail businesses or service providers with few points of sale: Personal care providers, fast-food service, various consumers goods.
  • Academic establishments.
  • Small manufacturers, producers of local or artisanal products.
  • Non-profit organizations such as charities, religious or artistic groups.
  • Various associations, including for sports and travel.
  2014 SoC
2013 SoC

2012 SoC

2011 SoC 2010 SoC

2009 SoC
Reference year for quantities generated  2013  2012 2011 2010 2010 2009
Quantity generated: > 1 t and ≤ 2.5 t  360$  335$ 370$ 315$ 280$ 170$
Quantity generated: > 2.5 t and ≤ 5 t  770$  670$ 745$ 630$ 560$ 340$
 Quantity generated: > 5 t and ≤ 10 t  1535$  - -
 -  -  -
Quantity generated: > 10 t and ≤ 15 t  2560$  -  -  -  -  -
Sales:
> $1 M and ≤ $2 M
 2560$  -  - -
 -  -

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.

Last update : July-02-14

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