7. The calculation of the cost of the services provided by a municipality that is eligible for compensation must be based on the net cost of the services provided during the year preceding the year for which the compensation is owed. That cost corresponds to the expenses incurred by the municipality during that year to collect, transport, sort and condition the materials or classes of materials subject to compensation, from which is deducted, any income, rebate or other gain related to the materials and received by the municipality.
For calculating costs eligible for compensation owed for each of the years 2013 and 2014, an amount equivalent to 7.5% of the result obtained, after deducting the incomes, rebates or other gains referred to in the first paragraph, is also subtracted to take into account materials or classes of materials that, even if not referred to in section 2, are nonetheless recovered and treated during the collection, transportation, sorting and conditioning of the classes of materials designated in section 2. For the year 2015 and for subsequent years, the amount to be subtracted is equivalent to 6.6% of the result obtained. For the year 2015, that amount is subtracted by the Société québécoise de récupération et de recyclage from the net cost declared by the municipalities pursuant to section 8.6.
Expenses incurred by a municipality for the purchase of containers, for information, awareness and educational activities or for the granting of service contracts and the follow-up on payments owed under such contracts are not included in the costs mentioned in the first paragraph.
O.C. 1049-2004, s. 7; S.Q. 2011, c. 14, s. 18; O.C. 1302-2013, s. 3; O.C. 1138-2015, s. 1.