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

Updated to 1 January 2024

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 and 124.1).

Act respecting certain measures enabling the enforcement of environmental and dam safety legislation

(chapter M-11.6, ss. 30 and 45).

The charges prescribed in the Regulation have been indexed as of 1 January 2024 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 23 December 2023, page 885. (s. 3)

O.C. 340-2006; I.N. 2019-12-01; S.Q. 2022, c. 8, s. 1.

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

O.C. 340-2006, s. 1; O.C. 433-2020, s. 1; O.C. 1458-2022, s. 1.

2. This Regulation applies to the following disposal facilities referred to in the Regulation respecting the landfilling and incineration of residual materials (chapter Q-2, r. 19):

(1)  engineered landfills;

(2)  construction or demolition waste landfills;

(3)  residual materials incineration facilities.

It also applies to the residual materials transfer stations referred to in the Regulation respecting the landfilling and incineration of residual materials, except the low capacity transfer stations covered by Division 2 of Chapter IV of that Regulation.

O.C. 340-2006, s. 2; O.C. 433-2020, s. 2; O.C. 1458-2022, s. 2.

3. Every operator of a disposal facility referred to in the first paragraph of section 2 must, for each metric ton of residual materials received for disposal, pay charges of $32.

Despite the first paragraph, the charges payable are one third of the charges prescribed by the first paragraph if the residual materials are intended for

(1)  daily covering in an engineered landfill in accordance with section 41 of the Regulation respecting the landfilling and incineration of residual materials (chapter Q-2, r. 19);

(2)  monthly covering in a construction or demolition waste landfill in accordance with section 105 of the Regulation respecting the landfilling and incineration of residual materials; or

(3)  the construction of access roads in residual materials disposal areas of a landfill referred to in subparagraph 1 or 2.

No charge is however payable for the following residual materials when they are intended for the purposes set out in the second paragraph:

(1)  contaminated soils;

(2)  fine construction, renovation and demolition waste from screening or sifting carried out by the sorting stations for residual materials from construction or demolition work.

O.C. 340-2006, s. 3; O.C. 526-2010, s. 1; O.C. 547-2013, s. 1; O.C. 433-2020, s. 3; O.C. 1458-2022, s. 3.

3.1. Every operator of a transfer station referred to in the second paragraph of section 2 must also pay the charges prescribed by the first paragraph of section 3 for each metric ton of residual materials transferred and intended for a disposal facility.

O.C. 1458-2022, s. 3.

3.2. Despite sections 3 and 3.1, no charge is payable for

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

(2)  mine tailings or residue generated by a mine tailings reclamation process; and

(3)  residual materials for which charges payable under this Regulation were already paid.

O.C. 1458-2022, s. 3.

3.3. Despite paragraph 3 of section 3.2, every operator of an incineration facility referred to in subparagraph 3 of the first paragraph of section 2 may deduct from the quantity of residual materials covered by the charges prescribed by the first paragraph of section 3 the quantity of incineration residue recovered.

O.C. 1458-2022, s. 3.

4. The charges prescribed by the first paragraph of section 3 are increased by $2 on 1 January of each year.

The Minister of Sustainable Development, Environment and Parks is to publish the increase by any 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; O.C. 1458-2022, s. 4.

5. The charges payable under sections 3 and 3.1 are payable by means of an electronic method of payment 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 for the same period must be received by those dates by 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, expressed in metric tons, that, as the case may be, are

(a)  received for disposal and covered by the charge payable under the first paragraph of section 3;

(b)  intended for the purposes set out in the second paragraph of section 3 and covered by the charge payable under that paragraph;

(c)  intended for the purposes set out in the second paragraph of section 3 and covered by the third paragraph of section 3;

(d)  transferred, intended for a disposal facility and covered by the charge payable under section 3.1; or

(e)  referred to in section 3.2;

(3)  the quantity of incineration residue, expressed in metric tons, that is deducted in accordance with section 3.3, as the case may be;

(4)  the amount of the charges paid broken down into the applicable categories provided for in subparagraph 2.

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; O.C. 1458-2022, 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.

If the amount of the charges, interest and amounts referred to in the second paragraph paid exceeds by more than $5 the actual amount outstanding, then the operator is entitled to a credit for a future period equivalent to that difference. Where the operator ceases activities, the operator may ask for the reimbursement of that amount.

O.C. 340-2006, s. 6; O.C. 433-2020, s. 6; O.C. 1458-2022, s. 6.

7. Materials received by the operator of a disposal facility or transfer station 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 reclaimed on the premises or transported from the disposal facility or transfer station.

O.C. 340-2006, s. 7; O.C. 433-2020, s. 7; O.C. 1458-2022, 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, 139, 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; O.C. 1458-2022, s. 8.

9. Within 90 days after the end of each year, the operator of a disposal facility or transfer station 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 or transferred, as the case may be, 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), unless no charge is payable for a given year.

O.C. 340-2006, s. 9; O.C. 526-2010, s. 4; O.C. 433-2020, s. 7; O.C. 1458-2022, s. 9.

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 or transferred, as the case may be, at the disposal facility or transfer station 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; O.C. 1458-2022, s. 10.

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 charges prescribed by section 3 or 3.1 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 or transferred, as the case may be, that are recovered for reclamation, after having been sorted or incinerated, to weigh them before being reclaimed on the premises or transported from the disposal facility or transfer station as prescribed in section 7.

O.C. 686-2013, s. 1; O.C. 433-2020, s. 9; O.C. 1458-2022, s. 11.

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

O.C. 1458-2022, 2022 G.O. 23, 3251