2005 Annual Report

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ANNUAL REPORT- 2005
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TABLE OF CONTENT
THE IMPLEMENTATION OF A SUCCESSFUL PROGRAM . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
ACHIEVEMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
THE FIRST YEAR OF A SUCCESSFUL PROGRAM IMPLEMENTATION . . . . . . . . . . . . . . . . . 7
SOGHU MEMBERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
AUDITORS' REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
OPERATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
BALANCE SHEET . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
CASH FLOWS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
NOTES TO FINANCIAL STATEMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
SOGHU COMITTEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
BOARD OF DIRECTORS
THE AWARENESS COMMITTEE
LEGAL COUNCIL
CHIEF ACCOUNTING FIRM
THE EMPLOYEES
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THE IMPLEMENTATION OF
A SUCCESSFUL PROGRAM
The Société de gestion des huiles usagées (SOGHU) is a
non-profit organization created to meet the standards set
by the Regulation respecting the recovery and reclamation
of used oils, used oil containers or fluid and used
filters. SOGHU is recognized by RECYC-QUÉBEC as an
organization capable of managing an integrated system of
recovery and reclamation of all Regulation-applicable
products and of educating the users.
SOGHU’s vision is simple; to start a program for the
recovery and reclamation of all Regulation-applicable
products that is efficient, self sufficient, environmentally
conscious, economical and will benefit society. In short,
a model of excellence as it pertains to sustainable
development.
The success of the program is attributed to a win-win
partnership with Collectors, thanks to a system of financial
incentives based on the type of product and the
geographical zones that are covered. Some key points of
the program;
• Generators are the first step of the recovery process.
• Collectors recover applicable products from the
Generators.
• Processors give new life to the products.
• Collection Facilities are an essential element offering free
disposal services for all citizens.
• RECYC-QUÉBEC supports SOGHU and assists in the
process in conformity with the Agreement.
• Members finance and manage the system via SOGHU.
The basic principal at the core of the program is to respect
the balance between commercial requirements and
the needs of the community; a principal of sustainable
development.
Print ad / Poster
A strict auditing process ensures the tracking of all products
sold on the market right up until their reclamation.
In the hopes of reaching and assisting all interested parties
throughout this first year of operation, including Members,
Collectors, Processors, final users and the general public,
information concerning the Regulation, its obligations and
its alternative solutions was sent via post, e-mail and
communicated via telephone. Many printed materials and
posters for Collection Facilities were also distributed.
A variety of communiqués published in periodicals,
magazines and newspapers, a television ad campaign
on RÉSEAU DES SPORTS (RDS), as well as a DVD
presentation on SOGHU were produced. The DVD is used
by the General Manager during conferences, by Members
in their respective networks and by all parties wishing to
explain the Regulation, collecting and processing in their
respective business sectors as well as reiterate the
extended responsibility of the producers (ERP).
Bookmark
Flyer
Shelf-talker
A press conference was held on September 30, 2005,
attended by the Minister of Sustainable Development,
Environment and Parks, as well as the President and
General Manager of RECYC-QUÉBEC, which introduced
the Regulation, its purpose, SOGHU and its initial results.
Along with RECYC-QUÉBEC’s financial assistance of
$42,302, SOGHU’s information campaign exceeded
$500,000.
The objectives set by the Regulation are very ambitious but
all involved are committed, not only to meeting the
objectives, but to surpassing them. We are happy to
provide you with the following table of percentages,
outlining our successes in 2005 and our plan for 2006,
2007 and 2008.
Sticker
Newspaper ads
TV ad
2
Collection facility poster
Folder
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ACHIEVEMENTS
Achievements for 2005 and projections for 2006-07-08
OIL
2005
Achievements
2006
Projections
2007
Projections
2008
Projections
Sales
111 998 532 litres
111 998 532 litres
111 998 532 litres
111 998 532 litres
Collectable portion
75 039 016 litres
75 039 016 litres
75 039 016 litres
75 039 016 litres
Collected portion
63 104 217 litres
63 783 164 litres
63 783 164 litres
63 104 217 litres
Collection rate
84.1%
85%
85%
85%
FILTERS
2005
Achievements
2006
Projections
2007
Projections
2008
Projections
Sales
8 810 277 filters
8 810 277 filters
8 810 277 filters
8 810 277 filters
6 105 521 kilograms
6 105 521 kilograms
6 105 521 kilograms
6 105 521 kilograms
Collected portion
4 479 198 kilograms
4 579 140 kilograms
4 762 306 kilograms
4 884 417 kilograms
Collection rate
73.4%
75 %
78%
80%
CONTAINERS
2005
Achievements
2006
Projections
2007
Projections
2008
Projections
Sales
49 763 064 litres
49 763 064 litres
49 763 064 litres
49 763 064 litres
2 714 843 kilograms
2 714 843 kilograms
2 714 843 kilograms
2 714 843 kilograms
Collected portion
694 890 kilograms
1 628 906** kilograms
1 900 390** kilograms
2 036 132** kilograms
Collection rate
25.6%
60%**
70%**
75%**
**Please note: The forecasted amounts are based on the Regulation objectives but are unfortunately unattainable.
A study will show the percentage of reused containers and will help to establish the true collectable ratio.
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THE FIRST YEAR OF A SUCCESSFUL
PROGRAM IMPLEMENTATION
La Société de gestion des huiles usagées (SOGHU) has
been operational since January 2005. It is comprised of
numerous partners, including 177 Members (who put oil
products on the market), 25 Collectors, 52 Processors,
and 6 Internal Collector/Processors who collect and reclaim
their own oil. All of these activities are performed in
conformity to the applicable regulations. All products are
100% reclaimed.
Did you know that, at the start up of the SOGHU
program, more than 30 million litres of oil disappeared in
Québec every year? That is the equivalent of 3 tanker
trucks a day. In 1 year, we’ve succeeded in decreasing
that amount to 1 truck per day, exceeding the collection
rate of 60% and achieving 84,1%!
Did you know that 20,000 filters, the equivalent of a full
20 cubic yard container a day, were not collected?
We’ve reduced that number from 365 containers a year
to 70 containers a year, exceeding the collection rate of
20% and achieving 73,4%!
Did you know that a volume of roughly 40 million litres of
used oil containers, enough to fill 2 football fields a day,
were not collected? Practically none were collected prior
to the creation of the program and today we’ve exceeded
a collection rate of 25,6%!
To achieve these results, Collectors serviced over 15,000
clients, more than 386 of which have become Collection
Facilities, offering the general public free disposal services
for all applicable products. Thank you to all of the
companies and municipalities involved and we ask the
general public to respect the operating hours and limits
set by the Collection Facilities.
Furthermore, conscious of the importance of
communication and information, SOGHU invested time
and money in numerous media ventures to target all
interested parties, including forestry workers, farmers,
manufacturers, municipalities and transporters. To reach
this target audience, it was necessary to use a variety of
communiqués, including publications in periodicals,
magazines and newspapers distributed throughout
Quebec, and even through a television ad campaign on
RÉSEAU DES SPORTS (RDS).
At the half year mark, a press conference was held to
introduce SOGHU and announce its initial results. This
event, graciously covered by the media, was attended by
the Minister of Sustainable Development, Environment and
Parks, as well as the President and General Manager of
RECYC-QUÉBEC.
We are extremely proud of our first year of operation, and
the results speak, in part, to the efforts of SOGHU, its
Members and the Board of Directors, whose commitment
was to attain the objectives set out by the government, and
also in part to the efficacy of the Quebec model which is
based on the extended responsibility of the producer.
In closing, the program is a prime example of sustainable
development, balancing commercial requirements with the
needs of the people.
Make every drop count…
Carol Montreuil,
President
Gilles Goddard,
General Manager
M. Robert Lemieux président-directeur général de RECYC-QUÉBEC, M. Gilles Goddard directeur général de la SOGHU,
M. Carol Montreuil président du conseil d’administration de la SOGHU, M. Thomas J. Mulclair Ministre du Développement durable,
de l’Environnement et des Parcs.
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SOGHU MEMBERS
3M Canada Company
9111-4884 Québec Inc
(I.E. Import Expert)
9145-5279 Québec Inc.
(Distribution BGT Inc.)
ABB Inc. (Québec)
ABB Inc. (Varennes)
Acklands-Grainger Inc.
Aerochem Inc.
Affinia Canada Corporation
AGCO Corporation
Air BP Canada Ltd.
Altrom Canada Corp.
American Agip Company Inc.
Amsoil Inc.
Camions Freightliner Rivière-du-Loup
Inc.
Campbellton Auto Supply
Canadian General Filters Limited
Carquest Canada Ltd
Castrol Canada Limited
Castrol Industrial North America Inc.
Centre du Camion J.L. Inc.
Champion Laboratories, Inc.
Chauffage Premier Inc.
Chem-Ecol Ltd.
ChevronTexaco Global Lubricants
Chicago Pneumatic Tool Co.
CNH America Ltd.
April Super Flo
Compresseurs Québec Div.
Inter-Power A.K. Corp.
ArvinMeritor Inc.
Costco Wholesale Canada Ltd.
Asalco Inc.
CPT Canada Power Technology
Limited
Assemblage Camaz inc.
Atelier PV Hydraulique inc.
Atlas Copco Compressors Canada
Auto-Camping Ltd.
Autolectra Inc.
AutoTrans Transmissions (Québec)
Inc.
Mr. Lube Canada Inc.
Southwestern Petroleum Canada Ltd.
Laboratoires St-Antoine inc.
New Flyer Industries Ltd.
Spécialité Hydraulique Côte-Nord Inc.
Federated Co-operatives Limited
Le Groupe GLM Inc.
Nissan Canada Inc.
Spécialités Hipertech inc.
FL Viscosity Oil Company
Le Groupe Harnois Inc.
NLS Products
Stork Prints America Inc.
Ford Motor Company of Canada Ltd.
Le Groupe Pétrolier Olco Inc.
Noco Lubrifiants Canada
Subaru Canada Inc.
For-Min Div. DK Spec Inc.
Les Distributions Automont Inc.
Nynas Canada Inc.
Suzuki Canada Inc.
Fred Deeley Imports Ltd
Les Équipements G. Comeau Inc.
Oto-Protec Inc.
Freightliner LLC
Les Industries Wajax Limitée
Systèmes de Distribution Intégrés LP
Div Detroit Diesel Allison Canada East
Fuchs Lubricants Canada Ltd.
Les Lubrifiants Sentinel Corp.
Paccar Parts, A Division of Paccar of
Canada, Ltd
G.K. Industries Ltd.
Gaetan Hotte Inc.
General Motors du Canada Limitée
Gilles Cusson Inc.
Hall-Chem MFG Inc.
Hewitt Équipement Limitée
Home Hardware Stores Limited
Honda Canada Inc.
Honeywell ASCA Inc.
Houghton Canada Inc.
Cummins Est du Canada SEC
Hudson's Bay Co.
DaimlerChrysler Canada Ltd.
Hyundai Auto Canada
Denis Gauvin Inc.
International Truck & Engine
Corporation Canada
Distribution Régionale PML Inc.
Distribution Regitan
Distributions J. Léveillée
Baldwin Filters Inc.
(DBA Hastings Filters)
Elso International Inc.
Bert Dunbar Enterprises Limited
La Corporation Tribospec
Excel F.I.G. inc.
CRC Canada Inc.
Baldwin Filters Inc.
Bardahl Canada
Evans 2000 Ltd
Engrenage Provincial Inc.
Entrepôt de Montréal 1470 Inc.
Irving Oil Limited
J. Walter Compagnie Ltée
Jaguar Land Rover Canada
John Deere Limited
King-O-Matic Industries Limited
Kleen-Flo Tumbler Industries Limited
BMW Canada Inc.
Équipement Fédéral Div. de Gestion
KCL West
BRP
Équipements Labrie Ltée
Kubota Canada Ltd.
Équipements Lourds Papineau Inc.
La Coop fédérée
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Komatsu International (Canada) Inc.
TEC Automotive Industries Inc.
Parker Hannifin Canada
Technologies de procédé WARCO
Pennzoil-Quaker State Canada Inc.
Teklub Distribution inc.
Les Pièces d'Auto Transbec Inc.
Permatex Canada
Les Pièces d'Autos Transit Inc.
Pétro-Canada
Texas Refinery Corp. of Canada
Limited
Les Produits Agro B Inc.
Pétroles Chaleurs (1987) Inc.
Lubri-Expert Inc.
Pétroles Petro-Canada Inc.
Lubrifiants et Produits Spécialisés
Kenbec Inc.
Pétrolière Impériale
Les Pétroles Sonic (Coopérative
Fédérée de Québec)
Lubrification Québec Inc.
Lucas Oil Products
M & M Fournels Corp. Ltd
Magnéto Hydraulique et Pneumatique
Malmberg Truck Trailer Equipment Ltd
Matech BTA Inc.
Maxim Transportation Services Inc.
Mazda Canada Inc.
Pièces d'Autos Jean Leblanc
Pièces de Camion de la Beauce Inc.
Porsche Cars North America Inc.
Produits Chimiques Magnus Ltée
Produits Industriels Kara Inc.
Produits Lubri-Delta Inc.
Produits Shell Canada Limitée
Prolab Technolub Inc.
MCS-Servo Inc.
Radiator Specialty Company of
Canada Ltd.
Mercedes-Benz Canada Inc.
Recochem Inc.
MFTA Canada Inc.
Robert Bosch Inc.
Mitsubishi Motor Sales of Canada
Roby Metal 2000 (Exacta)
Modern Sales Co-op
Service de Filtres Sefor Inc.
Motion Industries (Canada) Inc.
Simson-Maxwell Ltd.
Motor Coach Industries Limited
Sinto Inc.
The Clorox Co. of Canada Ltd.
The Sherwin-Williams Co.
Thermal-Lube Inc.
Toyota Canada Inc.
Transformateurs Pioneer Ltée
UAP Inc.
Ultramar Ltée
VA TECH Tranformateurs FerrantiPackard (Québec) Inc.
Valvoline Canada Limitée
Volkswagen Canada Inc.
Volvo Trucks Canada Inc.
Wakefield Canada Inc.
Wal-Mart Canada Corp.
WD-40 Products (Canada) Ltd
Westfalia Surge Canada Co.
Weston/Loblaws/Provigo
Worldpac Canada Inc.
Wynn's Canada Ltd
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AUDITORS' REPORT
We have audited, in accordance with article 9.5.6. of the
consent agreement between Recyc-Québec and SOGHU,
the balance sheet of SOCIÉTÉ DE GESTION DES HUILES
USAGÉES (SOGHU) as at December 31, 2005, the
statements of operations, change in assets and cash flows
as well as the calculation method used to establish the
environmental handling charges and incentives, and the
costs incurred during the period of the report, by the
implementation of the collection and recycling systems of
the SOGHU, the information, awareness and education
campains and the research and development activities for
the year then ended. These financial statements and the
calculation method are the responsibility of the company's
management. Our responsibility is to express an opinion of
these financial statements and this calculation method
based on our audit.
We conducted our audit in accordance with Canadian
generally accepted auditing standards. Those standards
require that we plan and perform an audit to obtain
reasonable assurance whether the financial statements
and the calculation method mentionned above are free of
material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also
includes assessing the accounting principles used and
significant estimates made by management, as well as
evaluating the overall financial statement presentation
and calculation method.
In our opinion, in accordance with article 9.5.6. of
the consent agreement between Recyc-Québec and
SOGHU, these financial statements and calculation
method present fairly, in all material respects, the financial
position of the company as at December 31, 2005, the
results of its operations, of its cash flows and the
calculation method mentionned above for the year then
ended in accordance with Canadian generally accepted
accounting principles.
The comparative figures shown are based on unaudited
financial statements. We do not express any opinion on
these comparative figures.
Rochon, Thériault & Associés
Rochon, Thériault & Associés, s.e.n.c.r.l.
Chartered Accountant
Saint-Jérôme,
March 8, 2006
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BALANCE SHEET
OPERATIONS
Year ended December 31
2005
(12 months)
2004
(8 months)
December 31 2005
2005
2004
ASSETS
REVENUE
CURRENT ASSETS
Environmental handling charges
$ 13,047,128
$ 822,423
Registration
16,400
24,800
Interest
69,800
-
246
642
13,133,574
847,865
Other
Cash, prime rate less 1.9%
Accounts receivable
Prepaid expenses
FIXED ASSETS (Note 3)
CHARGES
PROGRAM
Return incentives
7,387,791
-
$ 4,896,646
$-
1,274,508
873,865
51,651
2,200
6,222,805
876,065
39,892
44,231
$ 6,262,697
$ 920,296
LIABILITIES
CURRENT LIABILITIES
Collection points incentives
165,970
-
Communications and public relations
486,118
18,235
Bank overdraft
Recyc-Québec contribution
321,257
24,673
Bank loan (Note 4)
Legal fees
78,757
75,761
Accounts payable
Consulting
48,558
74,178
Due to members, without interest
Management and administration contracts
46,751
12,500
Compliance auditing
62,624
-
8,597,826
205,347
NET ASSETS
$-
$ 9,386
-
165,000
1,800,041
201,809
-
100,000
1,800,041
476,195
4,462,656
444,101
$ 6,262,697
$ 920,296
ADMINISTRATIVE
Office and general expenses
Legal fees
Rent
Management and administration contracts
Auditing
Depreciation - fixed assets
EXCESS OF REVENUE OVER EXPENSES
12
109,572
39,196
62,710
95,875
24,000
2,000
299,485
57,500
7,317
3,500
14,109
346
517,193
198,417
9,115,019
403,764
$ 4,018,555
$ 444,101
COMMITMENTS (Note 5)
On behalf of the board
M.Carol Montreuil, Director
M. Robert Huberdeau, Director
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NOTES TO FINANCIAL STATEMENTS
CASH FLOWS
DECEMBER 31, 2005
1. STATUTES OF INCORPORATION, BEGINNING AND NATURE OF ACTIVITIES
Year ended December 31
2005
(12 months)
2004
(8 months)
OPERATING ACTIVITIES
Cash receipts - members
Cash receipts - interest and other
Cash paid - suppliers
$ 12,653,745
$ 24,800
70,046
642
(7,542,989)
(255,251)
5,180,802
(229,809)
INVESTING ACTIVITY
Acquisition of fixed assets
(9,770)
(44,577)
FINANCING ACTIVITIES
Changes in bank loan
(165,000)
165,000
Due to members
(100,000)
100,000
(265,000)
265,000
4,906,032
(9,386)
BANK OVERDRAFT, BEGINNING OF YEAR
(9,386)
-
CASH (BANK OVERDRAFT), END OF YEAR
$ 4,896,646
$ (9,386)
CASH AND CASH EQUIVALENTS
INCREASE (DECREASE)
The organization, incorporated under Part III of the Quebec Companies Act on April 30, 2004, commenced active
operations December 1st, 2004. According to the Federal and Provincial Income Tax Acts, it is a non-profit organization
and is therefore exempt from income taxes.
According to the terms of a consent agreement with Recyc-Québec, the company supports the activities of
collecting and recycling used oils, oil or fluid containers and used filters.
2. SIGNIFICANT ACCOUNTING POLICIES
Use of estimates
The presentation of financial statements in accordance with Canadian generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingencies at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period. Actual results could differ from those estimates.
Revenue recognition
Environment handling charge revenue is recognized when the lubricating oil material is sold by a registrant.
Return incentives
Return incentive expenditures are recognized when the lubricating oil material is collected by a registered collector.
Fixed assets
Fixed assets are accounted for at cost. Depreciation is calculated using the straight-line basis over the estimated
useful lives, as follows:
• Computer hardware: 3 years
• Computer software: 1 year
• Furniture and fixtures: 5 years
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NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2005
3. FIXED ASSETS
2005
2004
Cost
Accumulated
depreciation
Net
value
Net
value
Computer hardware
$ 28,161
$ 8,753
$ 19,408
$ 22,824
Computer software
1,495
999
496
917
Furniture and fixtures
24,691
4,703
19,988
20,490
$ 54,347
$ 14,455
$ 39,892
$ 44,231
4. BANK LOAN
The organization has an authorized line of credit of $275,000 bearing interest at the bank's prime rate, which was
5.00% at year-end, plus 1% and renewable annually. The short-term bank loan is secured by a movable mortgage on
the universality of fixed assets.
5. COMMITMENTS
Agreement
The organization has a consent agreement with Recyc-Québec until December 31, 2008, which is renewable. In
accordance with this agreement, the organization must collect environmental handling charges from its members and
pay a financial contribution to Recyc-Québec.
Management and administration services
Under the terms of a management agreement, the organization is charged a fee for provision of management services
of the General Manager to June 2007.
Rent
The organization has a lease commitment until November 2009 for the rental of office space.
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NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2005
5. COMMITMENTS (continued)
MINIMUM PAYMENTS
The estimated minimum annual payments required under these agreements are as follows:
Management and
administration services
Rent
2006 -
$ 113,300
$ 24,000
2007 -
56,650
24,000
2008 -
24,000
2009 -
20,000
$ 169,950
$ 92,000
6. FINANCIAL INSTRUMENTS
Fair value
For short-term financial instruments such as cash, accounts receivables and accounts payable, the carrying values
are equivalent to their fair values, because of the short-term maturities of these financial instruments.
Credit risk
The company is not exposed to any significant risk with respect to a single member.
7. CHANGE IN NET ASSETS
L'état de l'évolution de l'actif net n'a pas été préparé, car l'information requise le concernant est évidente à la lecture
des autres états financiers et des notes complémentaires.
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SOGHU COMITTEES
BOARD OF DIRECTORS
THE AWARENESS COMMITTEE
Ginnette
Bureau
RECYC-QUÉBEC
Denis Bergeron
Fédération Québecoise des Municipalités
Julian
Cininni
La Corporation Tribospec
Marieke Cloutier
Union des Municipalités du Québec
Pierre L.
Comtois
Général Motros du Canada Limitée
Benoit Germain
RECYC-QUÉBEC
Darius
Côté
Pétrolière Impériale
Gilles Goddard
Directeur général de la SOGHU
Ron
Damiani
Costco Wholesale Canada Ltd
Mario Guérin
Solutions Environementales M.P.M.
Lionel
Draws
ArvinMeritor Inc.
Paula Landry
CAA-Québec
Gérard
Fiot
Ultramar Ltée
Jacqueline Monfourny
Réseau des Ressourceries du Québec
Jean-Pierre
Gagnon
Toyota Canada Inc.
Michel Morency
Ministère du Développement durable, de l'Environnement et des Parcs
François
Gingras
Coopérative Fédérée de Québec
Françoise Paquet
Conseil Québecois du Commerce de Détail
Robert
Huberdeau
Wakefield Canada Inc.
André Turgeon
RPM Environnement
Pierre-Yves
Larose
Lufrifiants Mondiaux Chevron Texaco
Carol
Montreuil
Institut Canadien des Produits Pétroliers
Michael
Paul
Valvoline Canada Ltée
Raymond
Savard
Affinia Canada Corporatio
André
Turgeon
RPM Environnement Ltée
Gilles
Goddard
General Manager
Paul
Granda
Legal Council Gowling, Lafleur, Henderson s.r.l.
NAMES AND TITLES OF EMPLOYEES
Gilles Goddard
General Manager
Diane Caron
General Manager Assistant
Jean Duchesneau
Controller
Carmen Mensher
Assistant to the Controller
Barbie Mensher
Administrative Assistant
LEGAL COUNCIL
Gowling, Lafleur, Henderson s.r.l.
CHIEF ACCOUNTING FIRM
ROCHON THÉRIAULT & ASSOCIÉS, S.E.N.C.R.L.
298, De Martigny Street West, suite 10
Saint-Jérôme (Québec) J7Y 4C9
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Making every drop count…
Société de Gestion des Huiles Usagées
1101, boul. Brassard, bureau 214
Chambly (Québec)
J3L 5R4
Telephone : (450) 447-9996
Fax : (450) 447-9988
1-877-98 SOGHU (1-877-987-6448)
[email protected]
www.soghu.com