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Q-2, r. 46.01 - Regulation respecting a system of selective collection of certain residual materials
Section 86.3
Disposition versions
86.3. The designated management body must, each year, beginning in the first year for which rates are prescribed pursuant to sub-subdivision 2 of subdivision 1 of Division II of Chapter III, arrange an audit, for the producers it determines, of the following information that each producer must provide pursuant to section 122: the quantity, by weight, for each type of material and, when the materials are plastic, for each type of resin, of the materials entering into the composition of the containers, packaging and printed matter that the producer commercializes, markets or otherwise distributes or uses to commercialize, market or otherwise distribute a product.
The designated management body must ensure that all the audits conducted annually pursuant to the first paragraph cover at least 10% of the total quantity of materials concerned.
Beginning on 1 January 2026, the designated management body must also, at least once every 3 years, arrange an audit of the information referred to in paragraph 7, subparagraph f of paragraph 8 and paragraph 9 of section 59 that must be provided, pursuant to the first paragraph of section 124.1, by the sorting centres with which it has entered into a contract pursuant to Division IV and the information referred to in subparagraphs d to f of paragraph 8 of section 59 that must be provided, pursuant to the second paragraph of section 124.1, by the conditioners with which it has entered into a contract pursuant to that Division.
An audit referred to in this section must be conducted by a chartered professional accountant or by another person referred to in the second paragraph of section 58. The accountant or the person may be employed by the person engaging their services.
To allow the designated management body to fulfill its obligations under this section, every producer, every sorting centre and every conditioner whose information is audited must, at the request of the person engaged to conduct the audit, give access to the documents and information the person considers necessary for the purposes of the audit.
