27. As of 2020, the minimum recovery rates that must be attained yearly by an enterprise referred to in section 2 or 3 that markets products referred to in the second paragraph of section 22 must be equal to the following percentages:(1) in the case of products referred to in subparagraphs 1 to 4 and 8, the minimum rate for all the products in each subcategory is 40%, which is increased by 5% per year until a 65% rate is attained;
(2) in the case of products referred to in subparagraphs 5, 6 and 9, the minimum rate for all the products in each subcategory is 25%, which is increased by 5% per year until a 65% rate is attained.
The rates are calculated on the basis of the quantity of products marketed in the following reference year:(1) in the case of products referred to in subparagraph 3, the year preceding by 10 years the year for which the rate is calculated;
(2) in the case of products referred to in subparagraphs 5 and 6, the year preceding by 3 years the year for which the rate is calculated;
(3) in the case of the other products, the year preceding by 5 years the year for which the rate is calculated.
Where the time elapsed since the date of the first marketing of such products by an enterprise is less than the time prescribed by subparagraphs 1 to 3 of the second paragraph, the year of the first marketing is considered to be the reference year for those products until the time prescribed by those subparagraphs has elapsed.
Where, pursuant to subparagraphs 1 to 3 of the second paragraph, the reference year is prior to the year 2011, that year is considered to be the reference year until the time prescribed by those subparagraphs has elapsed.
O.C. 597-2011, s. 27; 1074-2019O.C. 1074-2019, s. 31.