Q-2, r. 43 - Regulation respecting the charges payable for the disposal of residual materials

Updated to 7 May 2020

This document has official status.

chapter Q-2, r. 43

Regulation respecting the charges payable for the disposal of residual materials

Environment Quality Act

(chapter Q-2, ss. 70, 95.1, 115.27, 115.34 and 124.1).

The disposal charges prescribed in the Regulation have been indexed as of 1 January 2020 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 14 December 2019, page 801. (s. 3)

O.C. 340-2006; I.N. 2019-12-01.

1. The purpose of this Regulation is to prescribe the charges payable for the disposal of residual materials in disposal facilities.

O.C. 340-2006, s. 1; O.C. 433-2020, s. 1.

2. This Regulation applies to engineered landfills, construction or demolition waste landfills and residual materials incineration facilities to which the Regulation respecting the landfilling and incineration of residual materials (chapter Q-2, r. 19) applies.

O.C. 340-2006, s. 2; O.C. 433-2020, s. 2.

3. Every operator of a disposal site referred to in section 2 must pay disposal charges of $12.72 for each metric ton of residual materials received for disposal.

In addition, for each metric ton of residual materials received for disposal from 1 October 2010 to 31 December 2023, an operator of a disposal site must pay, in addition to the charges prescribed in the first paragraph, additional charges of $10.79.

No charge is payable for

(1)  incineration residue from an incineration facility referred to in section 2;

(2)  soils and other materials intended for covering the residual materials;

(3)  residual materials that are sorted and recovered on the premises to be reclaimed;

(4)  residual materials recovered, after incineration, to be reclaimed; and

(5)  mine tailings or residue generated by a mine tailings reclamation process.

O.C. 340-2006, s. 3; O.C. 526-2010, s. 1; O.C. 547-2013, s. 1; O.C. 433-2020, s. 3.

4. The charges prescribed by section 3 are adjusted on 1 January of each year on the basis of the rate calculated in the manner provided for in section 83.3 of the Financial Administration Act (chapter A-6.001).

The Minister of Sustainable Development, Environment and Parks is to publish the adjustment in a notice in the Gazette officielle du Québec or by any other means the Minister considers appropriate.

O.C. 340-2006, s. 4; O.C. 526-2010, s. 2; O.C. 547-2013, s. 2; O.C. 433-2020, s. 4.

5. The charges prescribed by section 3 are payable to the Minister of Finance, as the case may be, not later than 30 April, 31 July, 31 October and 31 January of each year for the 3-month period preceding the month in which payment becomes due. If one of those dates falls on a Saturday or Sunday, the charges are payable on the following Monday.

In addition to the payment of those charges, the following information must be received by those dates to the Minister of Sustainable Development, Environment and Parks on the form provided by the Minister:

(1)  the operator’s name and address;

(2)  the quantity of residual materials received for disposal during the quarter covered by the charges, including mention of the quantity, if any, of incineration residue from an incinerator referred to in section 2, of soils or other materials to be used to cover the residual materials, of materials sorted and recovered for reclamation and of residue generated by a mine tailings reclamation process; the quantities must be expressed in metric tons; and

(3)  the amount of the charges paid.

If no charge is payable for a given quarter, the operator must notify the Minister of Sustainable Development, Environment and Parks thereof within the same time and according to the same conditions, provide the reasons.

The document must be signed by the person who prepared it and attest to the accuracy of the particulars it contains.

O.C. 340-2006, s. 5; O.C. 526-2010, s. 3; O.C. 433-2020, s. 5.

6. Charges not paid within the prescribed time bear interest, from the due date, at the rate determined under section 28 of the Tax Administration Act (chapter A-6.002).

In addition to the interest payable, the following amounts are added to every amount outstanding:

(1)  7% of the amount of the unpaid charges if the delay does not exceed 7 days;

(2)  11% of the amount of the unpaid charges if the delay exceeds 7 days but does not exceed 14 days; and

(3)  15% of the amount of the unpaid charges in all other cases.

The second paragraph does not apply where unpaid charges for the period concerned correspond to less than 1% of the total quantity of residual materials for which charges are payable for that period.

In addition, no unpaid charge, no interest referred to in the first paragraph and no amount referred to in the second paragraph are payable where they are under $5.

O.C. 340-2006, s. 6; O.C. 433-2020, s. 6.

7. Materials received by the operator of a disposal site referred to in section 2 that are recovered for reclamation, after having been sorted or incinerated, must be weighed in accordance with the Regulation respecting the landfilling and incineration of residual materials (chapter Q-2, r. 19) before being transported off-site.

O.C. 340-2006, s. 7; O.C. 433-2020, s. 7.

8. In addition to the particulars that must be entered by the operator in a log in accordance with section 39, 105, 128, 157 or 163 of the Regulation respecting the landfilling and incineration of residual materials (chapter Q-2, r. 19), the following particulars must also be entered in the log:

(1)  the quantity of recovered materials for reclamation, expressed in metric tons;

(2)  the quantity of those materials shipped off-site, expressed in metric tons;

(3)  the contact information of the carrier of those materials;

(4)  the contact information of the consignee of those materials;

(5)  the shipping date.

O.C. 340-2006, s. 8; O.C. 451-2011, s. 46; O.C. 433-2020, s. 7.

9. Within 90 days after the end of each year, the operator of a disposal facility referred to in section 2 must send to the Minister of Sustainable Development, Environment and Parks, on the form provided by the Minister for that purpose, an assessment of the quantity, expressed in metric tons, of the residual materials received at the disposal facility during that year and for which charges are payable. The assessment must be certified by a member of the Ordre des comptables professionnels agréés du Québec, according to the Canadian Standard on Assurance Engagements 3000 (CSAE 3000) of the Auditing and Assurance Standards Board (AASB).

O.C. 340-2006, s. 9; O.C. 526-2010, s. 4; O.C. 433-2020, s. 7.

10. (Obsolete).

O.C. 340-2006, s. 10.

10.1. A monetary administrative penalty of $350 in the case of a natural person or $1,500 in other cases may be imposed on any person who fails

(1)  to send to the Minister the information provided for in the second paragraph of section 5 within the periods and on the conditions provided for therein;

(2)  to notify the Minister if no charge is payable, within the periods and on the conditions provided for in the third paragraph of section 5;

(3)  to sign the document and attest to the accuracy of the particulars it contains as prescribed in the fourth paragraph of section 5;

(4)  to enter in a log the particulars provided for in section 8;

(5)  (paragraph revoked);

(6)  to send to the Minister an assessment of the quantity of residual materials received at the disposal facility and for which charges are payable according to the frequency and conditions provided for in section 9.

O.C. 686-2013, s. 1; O.C. 433-2020, s. 8.

10.2. A monetary administrative penalty of $500 in the case of a natural person or $2,500 in other cases may be imposed on any person who fails

(1)  to pay disposal charges and additional charges in the amounts fixed in section 3 or to send the charges according to the frequency and conditions provided for in the first paragraph of section 5;

(2)  (paragraph revoked);

(3)  (paragraph revoked);

(4)  in the case of materials received that are recovered for reclamation, after having been sorted or incinerated, to weigh them being transported off-site as prescribed in section 7.

O.C. 686-2013, s. 1; O.C. 433-2020, s. 9.

11. Every person who contravenes the second, third or fourth paragraph of section 5 or section 8 or 9 commits an offence and is liable, in the case of a natural person, to a fine of $2,000 to $100,000 or, in other cases, to a fine of $6,000 to $600,000.

O.C. 340-2006, s. 11; O.C. 686-2013, s. 2.

11.1. Every person who contravenes section 3, the first paragraph of section 5 or section 7 commits an offence and is liable, in the case of a natural person, to a fine of $2,500 to $250,000 or, in other cases, to a fine of $7,500 to $1,500,000.

O.C. 686-2013, s. 2.

11.2. Every person who, pursuant to this Regulation, makes a declaration, communicates information or files a document that is false or misleading commits an offence and is liable, in the case of a natural person, to a fine of $5,000 to $500,000 or, despite article 231 of the Code of Penal Procedure (chapter C-25.1), to a maximum term of imprisonment of 18 months, or to both the fine and imprisonment, or, in other cases, to a fine of $15,000 to $3,000,000.

O.C. 686-2013, s. 2.

12. This Regulation applies to a reserved area and to an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

O.C. 340-2006, s. 12.

13. (Obsolete).

O.C. 340-2006, s. 13.

14. (Omitted).

O.C. 340-2006, s. 14.

TRANSITIONAL

2013

(O.C. 547-2013) SECTION 3. Despite section 4 of the Regulation, the charges prescribed in the second paragraph of section 3 of the Regulation are indexed, for 2013, on the first day of the quarter following the coming into force of this Regulation.

REFERENCES

O.C. 340-2006, 2006 G.O. 2, 1481

O.C. 526-2010, 2010 G.O. 2, 1879

S.Q. 2010, c. 31, s. 91

O.C. 451-2011, 2011 G.O. 2, 1084

S.Q. 2012, c. 11, s. 32

O.C. 547-2013, 2013 G.O. 2, 1467

O.C. 686-2013, 2013 G.O. 2, 1825

O.C. 433-2020, 2020 G.O. 2, 945