R-6.01, r. 5.1 - Regulation respecting the annual contribution payable to the Minister of Sustainable Development, Environment and Parks under section 10.5 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs

Updated to 1 October 2024

This document has official status.

chapter R-6.01, r. 5.1

Regulation respecting the annual contribution payable to the Minister of Sustainable Development, Environment and Parks under section 10.5 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs

Act respecting the Régie de l’énergie

(chapter R-6.01, s. 114, 1st par., subpar. 11 and 3rd par.).

O.C. 1150-2018; S.Q. 2020, c. 19, s. 93; S.Q. 2024, c. 5, s. 31.

1. The annual contribution payable to the Minister of Sustainable Development, Environment and Parks under section 10.5 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001) by an energy distributor under that Act for the fiscal year ending on 31 March 2008 and for each subsequent fiscal year corresponds to the sum of all products obtained by multiplying the applicable rate determined under section 3, per form of energy, by the volume of energy concerned determined under section 4 that is attributable to the energy distributor.

For the purposes of this Regulation, “form of energy” means electric power, natural gas and the various fuel types consisting of gasoline, diesel fuel, light heating oil, heavy heating oil and propane.

O.C. 1150-2018, s. 1; S.Q. 2024, c. 5, s. 32.

2. The energy distributors’ financial investment toward preparing, carrying out, coordinating and monitoring the programs and measures to support the energy transition arising from the implementation of the climate change framework policy referred to in section 46.3 of the Environment Quality Act (chapter Q-2) forms the basis for the calculation of the annual contribution payable by energy distributors to the Minister of Sustainable Development, Environment and Parks.

The energy distributors’ financial investment is adjusted to take into account, if applicable, revisions to the climate change framework policy.

At the expiry of the 5-year period provided for in section 10.5 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001), the calculation of the subsequent contribution is adjusted to take into account any amount by which the revenue from the contribution exceeds the specified expenditure associated with the contribution for the preceding period.

O.C. 1150-2018, s. 2; S.Q. 2024, c. 5, s. 33.

3. A rate is fixed annually for each form of energy. The rate applicable for a form of energy is the quotient obtained by dividing one fifth of the financial energy distributors’ financial investment for that form of energy, as determined by the Minister of Sustainable Development, Environment and Parks under section 10.5 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001), by the sum of the volumes determined under section 4 that are attributable to all the distributors of that form of energy.

O.C. 1150-2018, s. 3; S.Q. 2024, c. 5, s. 34.

4. The volume of energy attributable to an energy distributor is determined by the Régie de l’énergie taking into account the information obtained from that distributor for its fiscal year preceding the fiscal year for which the annual contribution is calculated.

When an energy distributor ceases its activities, the amount of its annual contribution payable to the Minister of Sustainable Development, Environment and Parks under section 10.5 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001) is adjusted to take into account the period during which the distributor was subject to payment of the contribution.

The volume of electric power attributable to an energy distributor having entered into a service agreement with the electric power distributor delegating to it the management of its programs and actions promoting energy efficiency and new energy technologies is nil.

The volume of electric power distributed by the electric power distributor to an energy distributor that has not entered into the agreement referred to in the third paragraph is not attributable to the electric power distributor. In such a case, the volume of electric power attributable to the energy distributor is determined by the Régie taking into account the information obtained from the energy distributor for the fiscal year preceding the fiscal year for which the annual contribution is calculated.

The volume of energy distributed that is attributable to a fuel distributor is converted into megajoules according to the following table:

CONVERSION TABLE (in megajoules per litre) Fuel types

Gasoline	Diesel fuel	Light heating oil	Heavy heating oil	Propane
35.00	38.30	38.80	42.50	25.31

The fuel sold in Québec is presumed to be intended for consumption in Québec unless the fuel distributor shows otherwise by providing the Régie with the form “Attestation – Fuel intended for consumption outside Québec”, duly signed by the client to which the volumes of fuel were sold during the fiscal year for which the distributor is filing a statement.

The attestation form must be the form provided by the Régie as part of the form “Statement by fuel distributors” and must be used once only, for a single distributor and a single client. The distributor filing the statement cannot amend the client’s attestation without authorization from the person who signed it.

In determining the volume of energy attributable to a fuel distributor, the Régie takes into account the statements filed by the distributors pursuant to section 85.44 of the Act respecting the Régie de l’énergie (chapter R-6.01).

O.C. 1150-2018, s. 4; I.N. 2018-11-01; S.Q. 2024, c. 5, s. 35.

5. The annual contribution payable under the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001), for each fiscal year of the Electrification and Climate Change Fund, is payable in 4 quarterly payments on 30 June, 30 September, 31 December and 31 March.

The amount of the last quarterly instalment payable continues to apply for each quarter of the subsequent fiscal year up to the quarter during which a new notice of payment for the contribution is sent for that fiscal year. Any overpayment or underpayment of the contribution payable to the Minister of Sustainable Development, Environment and Parks for that fiscal year is apportioned equally over the remaining quarterly instalments.

O.C. 1150-2018, s. 5; S.Q. 2024, c. 5, s. 36.

6. Any variation the Régie establishes in the volume attributable to an energy distributor after the annual determination of the applicable rate will be the subject of a new notice of payment indicating the revised amount of the annual contribution payable by the distributor. The notice is sent at the latest with the notice of payment for the subsequent fiscal year.

O.C. 1150-2018, s. 6.

7. Any balance unpaid by the energy distributor on the due date bears interest at the rate determined pursuant to section 28 of the Tax Administration Act (chapter A-6.002). The interest is capitalized monthly.

In addition to the interest payable, a penalty of 15% is added to any sum owing if the delay exceeds 60 days. In no case may the amount of the penalty exceed 15% of the amount that should have been paid.

O.C. 1150-2018, s. 7.

8. The provisions of the Regulation respecting the annual contribution payable to Energy Transition Québec (chapter R-6.01, r. 5) continue to have effect to the extent that they are necessary for the determination of an annual contribution payable prior to the fiscal year ending on 31 March 2018.

O.C. 1150-2018, s. 8.

9. This Regulation replaces the Regulation respecting the annual contribution payable to Energy Transition Québec (chapter R-6.01, r. 5).

O.C. 1150-2018, s. 9.

10. (Omitted).

O.C. 1150-2018, s. 10.

REFERENCES

O.C. 1150-2018, 2018 G.O. 2, 4453

S.Q. 2020, c. 19, s. 93

S.Q. 2024, c. 5, ss. 31 to 36