44. In accordance with the second paragraph of section 46.8 of the Environment Quality Act (chapter Q-2), the Minister publishes in the Gazette officielle du Québec, not later than 1 December each year, the quantity of emission units to be issued to each emitter without charge in accordance with the fourth paragraph of section 40 on the basis of the estimate for the coming year, as well as the quantity issued to each emitter, pursuant to the third paragraph of section 41, following the adjustment made for the previous year or, where applicable, the excess quantity surrendered by the emitter in accordance with the fourth paragraph of that section.