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

Section 135.1 Disposition versions

2023-08-30

135.1. Beginning on 1 January 2026, the designated management body must, at least once every 5 years, have the information that must be provided by its members pursuant to section 141 concerning the type, quantity or weight of redeemable containers audited.

Beginning on 1 January 2026, the designated management body must also, at least once every 3 years, have the information referred to in subparagraphs e, f and j of subparagraph 2 of the first paragraph of section 129 that must be forwarded to it, pursuant to section 141.2, by each of the conditioners with which it has entered into a contract pursuant to section 67 audited.

The information referred to in the first and second paragraphs must be audited by a chartered professional accountant certified by the order to which the accountant belongs to perform an audit engagement. It may also be audited by any other person legally authorized to perform such an activity in Québec.

To allow the designated management body to fulfill the obligations in the first and second paragraphs, every member of the body or, as the case may be, every conditioner referred to in the second paragraph must give the person engaged to perform the audit, at the person’s request, access to the documents and information needed by the person for the audit.

A person engaged to perform an audit under this section may be employed by the person providing the engagement.

O.C. 1366-2023, s. 70.