Residual hazardous materials: preparing the annual return or report
Determine the facility’s role, reconcile quantities and submit the correct annual document.
New categories announced for 2027 must not be applied prematurely to 2026 obligations.
Distinguish obligations
A generating facility may be subject to an annual return under applicable criteria. Check site activities, categories and quantities rather than using one threshold for every situation. [1]
Identify operator reporting
Certain authorized activities instead require an operator’s annual report. Check authorization conditions and ministry instructions before selecting the document to submit. [2]
Reconcile movements
For the return, gather relevant quantities generated, received, shipped and stored, together with destinations. Arrange certification and submission before the annual April 1 deadline. [1]
Use the correct year’s rules
The ministry distinguishes changes effective in January 2027 from 2026 reporting. Keep the instruction version used and prepare the transition without changing categories before they apply. [3]
Official sources
Related processes
- Industrial facilities: Québec air-contaminant and GHG reporting
- Québec carbon market: preparing SPEDE registration in CITSS
- Developing a Québec carbon-offset project: checking eligible protocols