Q-2, r. 42.1 - Regulation respecting the charges payable for the use of water

À jour au 1^er septembre 2025

Ce document a valeur officielle.

chapter Q-2, r. 42.1

Regulation respecting the charges payable for the use of water

Environment Quality Act

(chapter Q-2, ss. 46, 95.1 and 124.1).

Act respecting certain measures enabling the enforcement of environmental and dam safety legislation

(chapter M-11.6, ss. 30 and 45).

The amounts prescribed in the Regulation have been indexed as of 1 January 2025 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 28 December 2024, page 751. (ss. 5, 5.1) (Erratum, 2025 G.O. 1, 480)

O.C. 1017-2010; I.N. 2019-12-01; S.Q. 2022, c. 8, s. 1.

1. This Regulation establishes charges for the use of water, whether it comes from a waterworks system or is taken directly from surface water or groundwater, to promote the protection and development of the resource and ensure that there is an adequate quality and quantity of water in a sustainable development perspective.

O.C. 1017-2010, s. 1; D. 1679-2023, s. 1.

2. For the purposes of this Regulation, unless the context indicates a different meaning,

“measuring equipment” means a water meter or other device designed to measure and record a volume of water; (équipement de mesure)

“Ministère” means the Ministère du Développement durable, de l’Environnement et des Parcs;

“Minister” means the Minister of Sustainable Development, Environment and Parks;

“rated capacity” means the maximum effective capacity, according to the specifications of the builder or manufacturer of the withdrawal works, facility or equipment or, where the water is withdrawn using a pond, a basin or other naturally-fed retaining works, the rated volume of the pond, basin or other works; (capacité nominale)

“waterworks system” means a waterworks system within the meaning of section 3 of the Regulation respecting the regulatory scheme applying to activities on the basis of their environmental impact (chapter Q-2, r. 17.1); (système d’aqueduc)

“withdrawal site” means a withdrawal site within the meaning of section 3 of the Regulation respecting the regulatory scheme applying to activities on the basis of their environmental impact; (site de prélèvement).

In addition, for the purposes of this Regulation,

1°  a use of water includes any action for lowering or diverting groundwater, as well as any other withdrawal of water, even where the water is subsequently returned to its environment of origin;

2°  a water discharge refers to water that has been so used.

O.C. 1017-2010, s. 2; D. 1679-2023, s. 2; I.N. 2024-01-01; D. 473-2025, s. 1.

3. The use of water for the following activities is covered by this Regulation:

1°  production of water in bottles or other containers, whether or not the water is intended for human consumption;

1.1°  the transportation of water by volume for commercial purposes, regardless of the means used and whether or not the water is intended for human consumption;

2°  mining, quarrying and oil and gas extraction (NAICS 21);

3°  the manufacturing activities mentioned in the Schedule.

NAICS codes mentioned in this Regulation correspond to the codes of the North American Industry Classification System (NAICS) Canada, published by Statistics Canada. The description of the activities to which the codes refer applies for the purposes of this Regulation, whether the activities are carried on as main activities or not.

O.C. 1017-2010, s. 3; D. 1679-2023, s. 3.

4. Every person whose activity results in the use of a daily volume of water equal to or greater than 50,000 litres, at least 1 day in a calendar year, is subject to charges for the use of water for that year and remains so for any subsequent year in which the same activity results in the use of water, regardless of the volume.

The daily volume is determined by adding up, each time that more than one waterworks system, withdrawal site, or groundwater lowering or diversion site is connected to a single establishment, all the volumes of water used from each system or site or, in the cases and in accordance with the conditions provided for in section 8.1, all the volumes of water that may be withdrawn under the authorizations of the establishment issued under section 22 of the Act or the withdrawal rated capacity of all of the establishment’s withdrawal facilities or equipment. Establishments whose activities are related or complementary to one another and are under the responsibility of one person are considered to be part of the same establishment.

Charges are established on the basis of the volume of water used in a year.

O.C. 1017-2010, s. 4; O.C. 687-2013, s. 1; D. 1679-2023, s. 4.

5. The rate of the charges is set at $36.05 per 1,000,000 litres of water used, except the water used for the activities referred to in the second paragraph.

The rate of the charges is set at $154.50 per 1,000,000 litres of water used where the water is used for the following activities:

1°  the production of water in bottles or other containers, whether or not the water is intended for human consumption;

1.1°  the transportation of water by volume for commercial purposes, regardless of the means used and whether or not the water is intended for human consumption;

2°  beverage manufacturing (NAICS 3121);

3°  non-metallic mineral product manufacturing (NAICS 327), when water is incorporated into the product;

4°  pesticide, fertilizer and other agricultural chemical manufacturing (NAICS 3253), when water is incorporated into the product;

5°  other basic inorganic chemical manufacturing (NAICS 32518), when water is incorporated into the product;

6°  oil and gas extraction (NAICS 211).

Where the water is used for the production of water in bottles or other containers, or for the transportation of water by volume for commercial purposes and whatever the means used, whether or not the water is intended for human consumption, additional charges of $350 per 1,000,000 litres of water used is added to the charges provided for in the second paragraph.

O.C. 1017-2010, s. 5; D. 1679-2023, s. 5.

5.1. Despite section 5, no charges for the use of water are payable where the amount is less than $257.50.

D. 1679-2023, s. 6.

6. Every person subject to charges for the use of water is required to determine the volume of water the person uses and discharges annually by direct measurement taken by measuring equipment that belongs to the person.

Despite the foregoing, a person that does not have measuring equipment may determine the volumes of water used or discharged using one of the following means, if the person has not made a use of water referred to in the third paragraph or if the person’s authorization provides for it:

1°  direct measurement taken by measuring equipment that belongs to a third party, installed as close as possible to each withdrawal site, another water entry location or water discharge point concerned;

2°  estimates based on a generally recognized method.

A person who intends to make a use of water as part of a project that requires an authorisation to be issued, amended or renewed under the Environment Quality Act (chapter Q-2) and involves establishing or altering a withdrawal site, another water entry location or a discharge point must, before making such water use, instal on the site, location or point measuring equipment that belongs to the person and meets, with the necessary modifications, the requirements of Chapter IV of the Regulation respecting the declaration of water withdrawals (chapter Q-2, r. 14), unless the person’s authorization allows the use of one of the means referred to in the second paragraph.

For the purposes of the third paragraph, where a use of water consists only in lowering or diverting water that is immediately returned to the hydrographic network of the watershed of origin, only water discharge points must be equipped with measuring equipment.

O.C. 1017-2010, s. 6; D. 1679-2023, s. 7; D. 473-2025, s. 3.

6.1. A person who uses direct measurement taken by measuring equipment must comply with Chapter IV of the Regulation respecting the declaration of water withdrawals (chapter Q-2, r. 14), with the necessary modifications.

A person who uses estimates based on a generally recognized method must comply with Chapter V of the Regulation, with the necessary modifications.

D. 473-2025, s. 3.

7. Charges for the use of water are payable to the Minister of Finance, not later than 31 March of the year following the year for which the charges are payable or, if the person ceases to use water during a year, within 60 days of the cessation.

O.C. 1017-2010, s. 7.

8. Persons subject to charges for the use of water must, when they are withdrawers referred to in the Regulation respecting the declaration of water withdrawals (chapter Q-2, r. 14), indicate in the annual declaration to be sent to the Minister under section 9 of that Regulation, the amount of the charges paid to the Minister of Finance.

The persons must also indicate in the annual declaration the monthly volumes and the annual volume of water used and discharged, in litres, and, in the case of several activities, the volumes broken down for each activity.

If they are not withdrawers referred to in the Regulation respecting the declaration of water withdrawals, the persons subject to charges for the use of water must declare to the Minister each year, not later than 31 March of the year following the year that is the subject of the declaration or, if they have ceased using the water in one year, within 60 days after the cessation, the following information:

1°  their name, address, telephone number, email address and, where applicable, the Québec business number and those of their representatives and their establishments;

2°  the waterworks system from which comes the water used;

3°  the number of days during which water was taken from that system;

4°  the activity for which the water is used, identified by its NAICS code;

5°  the monthly volumes and the annual volume of water used and discharged, in litres, and, in the case of several activities, the volumes broken down for each activity;

6°  if the volumes of water used are determined by direct measurement taken by measuring equipment, the type of measuring equipment installed and any malfunction, breakdown, abnormality or other defect that affected the operation of the equipment, and the number of days during which the volumes could not be measured in a reliable and accurate manner;

7°  if the volumes of water used are determined by estimates referred to in subparagraph 2 of the second paragraph of section 6, the name of the professional who certified the estimates of the volumes of water used and his or her profession and a description of the estimation method used.

The person who completes the declaration provided for in the third paragraph must certify that the information it contains is accurate.

The declaration provided for in the third paragraph must be completed and sent electronically, using the form available on the website of the Ministère. Despite the foregoing, where the person referred to in the third paragraph is a legal person in bankruptcy, dissolved or liquidated, or having its seat in the territory of a local municipality or in a territory not organized as a municipality where no Internet service provider offers access to the Internet, the data to be transmitted to the Minister pursuant to this section may be sent using the form provided by the Minister on a medium other than a technology-based medium. In such case, the declaration must be dated and signed by the person who wrote it and specify the reason justifying the use of that medium.

Documents in support of the declaration provided for in the third paragraph, including, where applicable, the estimates provided for in subparagraph 2 of the second paragraph of section 6 and the verification reports on reading accuracy provided for in section 12 must be kept on the premises of the establishment concerned for a period of 5 years and be sent to the Minister within 20 days after a request to that effect.

The persons referred to in the third paragraph must also keep a register in accordance with section 10 of the Regulation respecting the declaration of water withdrawals, with the necessary modifications.

The information on the use of water referred to in the second and third paragraphs, except the information referred to in subparagraphs 6 and 7 of the third paragraph and personal information, is public and the Minister publishes the information of the Ministère’s website, in keeping with the principle of transparency stated in section 7 of the Act to affirm the collective nature of water resources and to promote better governance of water and associated environments (chapter C-6.2).

O.C. 1017-2010, s. 8; O.C. 687-2013, s. 2; D. 1679-2023, s. 8; D. 473-2025, s. 4.

8.1. Where a person subject to charges for the use of water is a withdrawer referred to in the Regulation respecting the declaration of water withdrawals (chapter Q-2, r. 14) and has not sent to the Minister, within the period prescribed, the annual declaration provided for in section 9 of that Regulation with the information provided for in the second paragraph of section 8 of this Regulation, the charges payable are established,

1°  if the water withdrawal is authorized by the Minister under section 22 of the Act, according to the maximum daily water volume that the authorization allows to be withdrawn for the current year; and

2°  in the other cases, according to the withdrawal rated capacity of the withdrawal facility or equipment.

Where a person subject to charges for the use of water is not a withdrawer referred to in the Regulation respecting the declaration of water withdrawals and has not sent to the Minister, within the period prescribed, the declaration provided for in the third paragraph of section 8 of this Regulation, the charges payable are established according to the withdrawal rated capacity of the withdrawal facility or equipment.

Before imposing the charges established under this section, the Minister must give prior notice to the person concerned and grant the person at least 30 days to submit observations.

D. 1679-2023, s. 9.

9. The rates of the charges set in the first and second paragraphs of section 5 are increased by operation of law on 1 January of each year, according to an annual rate of 3%.

The amount set in section 5.1 is adjusted in the manner provided for in section 83.3 of the Financial Administration Act (chapter A-6.001).

O.C. 1017-2010, s. 9; D. 1679-2023, s. 10.

10. Charges for the use of water not paid within the prescribed time bear interest, from the date of default, at the rate determined under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002).

In addition to the interest payable, the following amounts are added to every amount outstanding:

1°  7% of the amount of the unpaid charges if the delay does not exceed 7 days;

2°  11% of the amount of the unpaid charges if the delay exceeds 7 days but does not exceed 14 days;

3°  15% of the amount of the unpaid charges in all other cases.

O.C. 1017-2010, s. 10.

11. Charges for the use of water payable to the Minister of Finance under this Regulation, as well as the interest and amounts provided for in section 10, are paid into the Blue Fund.

O.C. 1017-2010, s. 11; S.Q. 2020, c. 19, s. 29; S.Q. 2023, c. 17, s. 11.

11.1. A monetary administrative penalty of $350 in the case of a natural person or $1,500 in other cases may be imposed on any person that fails

1°  to indicate the amount of the charges payable to the Minister of Finance in the declaration referred to in the first paragraph of section 8;

2°  to certify that the information contained in the declaration referred to in the third paragraph of section 8 is accurate, in accordance with the fourth paragraph of that section;

3°  to comply with the terms provided for in the fifth paragraph of section 8 for sending the declaration referred to in the third paragraph of that section;

4°  to keep or send to the Minister documents in support of the declaration referred to in the third paragraph of section 8, within the period and on the conditions provided for in the sixth paragraph of that section;

5°  to keep the register prescribed in the seventh paragraph of section 8.

O.C. 687-2013, s. 3; D. 473-2025, s. 5.

11.2. A monetary administrative penalty of $500 in the case of a natural person or $2,500 in other cases may be imposed on any person that fails

1°  to determine the volumes of water used and discharged, in accordance with the first and second paragraphs of section 6;

2°  to install the appropriate measuring equipment, in the cases and in accordance with the conditions provided for in the third and fourth paragraphs of section 6;

3°  to pay the charges payable on the date or within the period provided for in section 7;

4°  to indicate the volumes of water used and discharged in the declaration referred to in the first paragraph of section 8, in accordance with the second paragraph of that section;

5°  to declare to the Minister the information listed in the third paragraph of section 8, within the period provided for therein.

O.C. 687-2013, s. 3; D. 473-2025, s. 5.

12. Every person who contravenes the first, fourth, fifth, sixth or seventh paragraph of section 8 commits an offence and is liable, in the case of a natural person, to a fine of $2,000 to $100,000 or, in other cases, to a fine of $6,000 to $600,000.

O.C. 1017-2010, s. 12; O.C. 687-2013, s. 4; D. 473-2025, s. 5.

12.1. Every person who contravenes section 6 or 7 or the second or third paragraph of section 8 commits an offence and is liable, in the case of a natural person, to a fine of $2,500 to $250,000 or, in other cases, to a fine of $7,500 to $1,500,000.

O.C. 687-2013, s. 4; D. 473-2025, s. 5.

12.2. (Replaced).

O.C. 687-2013, s. 4; D. 473-2025, s. 5.

13. The obligation to pay charges for the use of water applies as of 2011 and the annual declaration and the payment of the charges for that year must be sent not later than 31 March 2012.

O.C. 1017-2010, s. 13.

14. (Revoked).

O.C. 1017-2010, s. 14; D. 473-2025, s. 6.

15. This Regulation applies in a reserved area and an agricultural zone established under the Act respecting the preservation of agricultural land and agricultural activities (chapter P-41.1).

O.C. 1017-2010, s. 15.

16. (Omitted).

O.C. 1017-2010, s. 16.

SCHEDULE

(s. 3)

Activity                                                                 NAICS code

Food manufacturing                                                              311

Beverage and tobacco product manufacturing                                      312

Textile mills                                                                   313

Textile product mills                                                           314

Clothing manufacturing                                                          315

Leather and allied product manufacturing                                        316

Wood product manufacturing                                                      321

Paper manufacturing                                                             322

Printing and related support activities                                         323

Petroleum and coal product manufacturing                                        324

Chemical manufacturing                                                          325

Plastics and rubber products manufacturing                                      326

Non-metallic mineral product manufacturing                                      327

Primary metal manufacturing                                                     331

Fabricated metal product manufacturing                                          332

Machinery manufacturing                                                         333

Computer and electronic product manufacturing                                   334

Electrical equipment, appliance and component manufacturing                     335

Transportation equipment manufacturing                                          336

Furniture and related product manufacturing                                     337

Miscellaneous manufacturing                                                     339

O.C. 1017-2010, Sch.

TRANSITIONAL

2023

(O.C. 1679-2023) SECTION 11. Until 31 December 2025 and despite section 4 of the Regulation, as amended by section 4 of this Regulation, the daily volume of water, for the purposes of section 4 of the Regulation, is established at 75,000 litres.

REFERENCES

O.C. 1017-2010, 2010 G.O. 2, 3847

S.Q. 2010, c. 31, s. 91

O.C. 687-2013, 2013 G.O. 2, 1826

S.Q. 2020, c. 19, s. 29

S.Q. 2023, c. 17, s. 11

D. 1679-2023, 2023 G.O. 2, 3129

D. 473-2025, 2025 G.O. 2, 1225