27.1. For the purposes of the second paragraph of section 13, the percentage that may be used to compensate for a negative difference in the same subcategory of products is determined as follows:
(1) where the proportion of recycled material content in products of the same subcategory marketed during the reference year is greater than 10% of the total weight of those products marketed that same year, the percentage is 1% per percentage point of recycled content greater than 10%;
(2) where during the reference year all the products in the same subcategory are protected by a basic conventional guarantee granted free of charge to any consumer, offering to repair or replace the product for a minimum period of 3 years, the percentage is 10% per additional year covered by the guarantee;
(3) where during the year the proportion of materials that were reused or recycled entirely in Québec contained in recovered products in the same subcategory is greater than 25% of the weight of products recovered necessary to attain the minimum recovery rate prescribed in Chapter VI, the percentage is 0.5% per percentage point greater than that proportion.