(b) $0.03 for every non-returnable container of a capacity of less than 455 millilitres that he distributes between 30 June 1984 and 1 January 1985, $0.04 for every such container that he distributes between 31 December 1984 and 1 July 1985, $0.05 for every such container that he distributes after 30 June 1985 and $0,05 for any other non-returnable container that he distributes, except:
i. containers distributed to the holder of a soft drinks distributor’s licence issued under this division;
ii. containers the distributor ships outside Québec or delivers to air passenger transport undertakings or maritime transport undertakings not operating as carriers between various ports of Québec;
iii. containers taken by a person from outside Québec, other than a distributor, for distribution exclusively outside Québec;
iv. containers for which a deposit is required at the time of the retail sale and which he recovers and recycles or causes to be recycled.