Q-2, r. 16.1 - Regulation respecting the development, implementation and financial support of a deposit-refund system for certain containers

Section 127 Disposition versions

2023-08-30

127. Not later than 15 May each year, the designated body must send to the Société and the Minister a report on its activities in connection with the deposit-refund system for the preceding calendar year along with its audited financial statements, the audit report on its statements as well as the data referred to in the third paragraph and the audit report on the information referred to in section 135.1.

The first annual report on the activities of the body must be sent on 15 May following the first full year of implementation of the deposit-refund system. It must cover the period beginning on 1 November 2023 and ending on 31 December of that full year.

The financial statements and the data referred to in subparagraphs b to g, j and k of subparagraph 2 and subparagraphs a to d of subparagraph 3 of the first paragraph of section 129, and those referred to in the second paragraph of that section, must be audited by a chartered professional accountant authorized by the professional order to which the accountant belongs to perform an audit engagement. They may also be audited by any other person legally authorized to perform such an activity in Québec.

The person engaged to perform the audit referred to in the third paragraph must not be employed by the body.

O.C. 972-2022, s. 127; O.C. 1366-2023, s. 66.

2022-07-07

127. Not later than 15 May each year, the designated body must send to the Société and the Minister a report on its activities in connection with the deposit-refund system for the preceding calendar year along with its audited financial statements.

The first annual report on the activities of the body must be sent on 15 May following the first full year of implementation of the deposit-refund system. It must cover the period beginning in the sixteenth month following 7 July 2022 and ending on 31 December of that full year.

The financial statements and the data referred to in subparagraphs b to g, k and l of subparagraph 2 and in subparagraph c of subparagraph 3 of the first paragraph of section 129, and those referred to in the second paragraph of that section must be audited by an independent third person who is a professional within the meaning of section 1 of the Professional Code (chapter C-26) and authorized by the professional order of which the professional is a member to complete an audit mission. The financial statements and data may also be audited by any other person legally authorized to perform such an activity in Québec.

O.C. 972-2022, s. 127.

Not in force

In force: 2022-07-07

127. Not later than 15 May each year, the designated body must send to the Société and the Minister a report on its activities in connection with the deposit-refund system for the preceding calendar year along with its audited financial statements.

The first annual report on the activities of the body must be sent on 15 May following the first full year of implementation of the deposit-refund system. It must cover the period beginning in the sixteenth month following 7 July 2022 and ending on 31 December of that full year.

The financial statements and the data referred to in subparagraphs b to g, k and l of subparagraph 2 and in subparagraph c of subparagraph 3 of the first paragraph of section 129, and those referred to in the second paragraph of that section must be audited by an independent third person who is a professional within the meaning of section 1 of the Professional Code (chapter C-26) and authorized by the professional order of which the professional is a member to complete an audit mission. The financial statements and data may also be audited by any other person legally authorized to perform such an activity in Québec.

O.C. 972-2022, s. 127.