14. An enterprise referred to in section 2, 2.1, 2.2 or 3 or, if applicable, an organization referred to in section 4 must determine each year, for each subcategory of products, the recovery and reclamation results for the current year, if applicable, after compensation made under the third or fourth paragraph of section 13 or, as the case may be, under both paragraphs and, where applicable, section 59.3.
Where the results for that year indicate a negative residual difference, the enterprise or, if applicable, the organization must, not later than 30 July after the deadline determined for providing the annual report, submit to the Minister a remediation plan detailing the measures that will be implemented to increase the recovery rate.
The measures contained in the remediation plan must(1) make it possible to attain, not later than the end of the second year following the year during which the plan was submitted, the rates prescribed in Chapter VI for that second year;
(2) provide that the enterprise or, if applicable, the organization will incur expenditures equal to or greater than the applicable values provided for in Chapter VI multiplied by the missing quantity of products recovered to attain the minimum recovery rate for that year, in units, weight or volume, the result of the multiplication being then multiplied by 3 to obtain the minimum total amount of the expenditures;
(3) take into account the measures contained in any remediation plan previously submitted to the Minister; any sums not yet incurred for measures contained in that previous plan must be added to the current plan.
An enterprise or organization that ceases implementing its program must, within 4 months following the date of cessation, determine the recovery and reclamation results for each of the previous years for which no such determination has been made and make a payment into the Fund for the Protection of the Environment and the Waters in the Domain of the State for any negative residual difference. The amount of that payment is calculated by multiplying the applicable values provided for in Chapter VI by the missing quantity of products recovered, in units, weight or volume, to attain the minimum recovery rate for those years, to which are added, if applicable, any sums not yet incurred provided for under a previously submitted remediation plan.
Payment of the amount must be made, to the order of the Minister of Finance within 4 months after termination of a program, and must be attached to the annual report referred to in section 9.
Amounts not paid within the time allowed bear interest from the date of default at the rate determined in accordance with the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002). If the delay exceeds 60 days, 15% of the unpaid amount is added to any amount due, in addition to interest.
The amounts thus obtained are paid into the Fund for the Protection of the Environment and the Waters in the Domain of the State established under the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001).
O.C. 597-2011, s. 14; S.Q. 2017, c. 4, s. 264; S.Q. 2020, c. 19, s. 29; 933-2022O.C. 933-2022, s. 1711; O.C. 1211-2022; 1369-2023O.C. 1369-2023, s. 911a.