TRAINING - Éco Entreprises Québec

TRAINING
WHO IS SUBJECT TO
THE ACT?
COURSE FACILITORS
• Isabelle Laflèche
 Coordinator, Company Services, Éco Entreprises Québec
• Jacinthe Otis
 Analyst, Compliance and Auditing, Éco Entreprises Québec
CONTRIBUTING COMPANIES
Over 3,400 contributing companies who generate almost
$110 billion in revenues in Quebec
WHO IS SUBJECT TO THE
COMPENSATION PLAN?
Owner of a brand, name or distinguishing guise
• Domiciled or with an establishment in Quebec
• Who put products or provide services on Quebec's
market
Intended for Quebec consumers
Who generate containers, packaging and/or
printed matter
Note:
If a company sells products under its own “private”
label and those products are manufactured by
another company, the company owning the brand will
be obligated for the packaging generated by those
products.
WHO IS SUBJECT TO THE COMPENSATION
PLAN FOR CO-BRANDED CP&PM?
In cases of co-branding:
Obligated company = owner who is most closely linked
to production
Examples
 Coffee capsules produced by a capsule producer in
partnership with a (coffee) restaurant owner
 Clothing, accessories and toys bearing a
manufacturer's logo and a sporting or charitable
organization
 Electronic products and a service provider
 Credit card and banner
WHO IS SUBJECT TO THE
COMPENSATION PLAN?
DEFINITION OF FIRST SUPPLIER
First supplier of products in Quebec if the brand owner
does not have an establishment in the province,
whether or not that supplier is the importer
• Definition of first supplier:
 The entity who takes title, possession or control
of a product
WHO IS SUBJECT TO THE
COMPENSATION PLAN?
FIRST SUPPLIER
The following types of company could be obligated:
 Distributors
 Franchisors or franchisees, as the case may be
 Agents may, in some cases, take “ownership title”
of the goods
Transportation companies and brokers do not
generally take ownership title of the goods when they
simply act as a go-between or intermediary.
FIRST SUPPLIER
TIPS AND ADVICE
• Generally speaking, the company listed on the bill of lading
for imported products is deemed to take “ownership title” of
those goods
• Refer to Canadian accounting standards regarding revenue
recognition and consumption tax requirements
For example, a transportation company or broker:
- will be deemed to have taken ownership title if
that company bills the customer for the total value of
the goods as well as sales tax on 100% of the amount
- is not deemed to have taken ownership title of the
goods if only a commission or service charge is
invoiced, and taxes are added only to that charge
WHO IS SUBJECT TO THE
COMPENSATION PLAN?
CP&PM ADDED AT THE POINT OF SALE
• Franchisor or group owner when operated as a
franchise, chain, banner or similar organization
• If they do not have a domicile or establishment in
Quebec
 Representative in Quebec or, if none, the retailer
Note:
The manufacturer cannot be required to pay a
contribution for those containers and packaging
WHO IS SUBJECT TO THE COMPENSATION
PLAN?
ESTABLISHMENT OR PLACE OF BUSINESS
IN QUEBEC
• What constitutes an “establishment” or “place of
business” in Quebec?
 Head office
 Office
 Warehouse
 Plant
 Real estate
 Residence
 Branch
 Farm
WHO IS SUBJECT TO THE COMPENSATION
PLAN?
ESTABLISHMENT OR PLACE OF BUSINESS
IN QUEBEC
• (cont'd) :
 A representative or agent
 A building in Quebec that is owned by a company
 A location where raw materials are produced,
manufactured, transformed, preserved or combined
 An address registered in the “Establishment” section
of the Registraire des entreprises du Québec
WHO IS SUBJECT TO THE COMPENSATION
PLAN?
ESTABLISHMENT OR PLACE OF BUSINESS
IN QUEBEC
• What does not constitute an “establishment” or
“place of business” in Quebec:
 Business relationships with another company
exclusively through a commission firm, broker or
other independent agent
 An office or warehouse used solely for purchasing
merchandise
 Only a post office box in Quebec
 Only a legal agent registered as such in the
Registraire des entreprises du Québec
ESTABLISHMENT OR PLACE OF
BUSINESS IN QUEBEC
TIPS AND ADVICE
• Extract a list of all your suppliers from your system
• Remove all suppliers who have an address in Quebec
• Check the ECO-D site for the list of “Companies expected to
report” and remove their products from your Company Report
• If you have any doubts, check the status of the company on
the site of the Registraire des entreprises du Québec
www.registreentreprises.gouv.qc.ca
WHO IS SUBJECT TO THE
COMPENSATION PLAN?
E-COMMERCE
• Brand owner who has an establishment in Quebec,
without necessarily having a point of retail sale
Note:
These companies cannot claim a contribution
payment exemption on the basis of a single
point of retail sale.
VOLUNTARY CONTRIBUTORS
REGITRATION CONDITIONS
• Annual sales >$1 million in Quebec
• Put quantities > 1 tonne on the market
• Have submitted a written application, using the
appropriate “voluntary contributor” form before the
effective date of the Schedule of Contributions concerned
• Agree to submit Company Reports for all its products
and customers in Quebec
Don’t hesitate to contact us!
Company Services
Telephone: 514 987-1700
Toll free: 1-877-987-1491
E-mail: [email protected]
THANK YOU FOR PARTICIPATING!