Beverage Distributors

Beverage Distributors

• Do I have to report every month?

  Yes. Completed program remittance forms must be submitted for every month—even if no beverage containers were sold during the month.

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• When are my monthly reports and payments due?

  Remittance forms and payment of applicable deposits are due by the tenth (10^th) day of the month following the reporting period. Completed forms can be submitted in hardcopy or electronic format. MMSB accepts payment through Electronic Funds Transfer (EFT) or cheque.

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• How are the unclaimed and un-refunded portions of deposits used?

  Beverage container deposits that are not refunded to the consumer are used to supplement the cost of running the Beverage Container Recycling Program. After that, surplus refunds are invested in the Waste Management Trust Fund, which are used to advance sustainable waste management in the province.

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• Is the deposit taxable?

  HST applies to deposits of taxable ready-to-serve beverage containers. Distributors are responsible for remitting HST to CRA on all applicable deposits.

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• Does the deposit apply to ready-to-serve products sold out of province?

  If a Distributor sells any beverage container out of province, the deposit does not apply. However, the Distributor is required to retain documentation relating to the out-of-province sale to substantiate non-remittance of the deposit.

  A retailer that sells a deposit-bearing beverage container out of province must provide MMSB with proof of shipment and sale, along with proof of payment of the deposit, in order to be reimbursed.

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• What ready-to-serve beverages are exempt from the program?

  The following items are exempt from the program, and a deposit does not apply:

  • Milk
  • Milk substitutes
  • Infant formula
  • Meal replacement beverages and formulated liquid diets
  • Concentrated products
  • Containers greater than 5 litres
  • Refillable containers that are collected and reused through a local distributor program

  See the Beverage Distributor Guide for details on what products are exempt.

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• Is the deposit a tax?

  No. The deposit applied to the sale of beverage containers is used to fund the collection, transportation and processing costs associated with recycling.

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• How much is the deposit?

  An 8 or 20 cent deposit applies to each ready-to-serve beverage container, depending on the size and type of container and whether it is used for an alcoholic or a non-alcoholic beverage. See the Beverage Distributor Guide for a complete list of beverage containers included in the program and the deposit amounts. Some exceptions apply.

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• How can I ensure my products comply with the Regulations?

  All non-refillable, ready-to-serve beverage containers that are five litres or less are included in the program—with some exceptions. See the Beverage Distributor Guide for a complete list of beverage containers included in the program and the applicable deposits.

  If clarification is required about whether a beverage container is deposit-bearing or not, email MMSB at inquiries@mmsb.nl.ca and provide a digital copy of the product label for review. MMSB will provide written confirmation on whether or not a deposit applies and the amount of deposit.

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• What happens if I don’t register or report and remit deposits to MMSB?

  A5. Distributors of beverage containers in Newfoundland and Labrador are required to register with MMSB and participate in the Used Beverage Container Recycling Program. Distributors that do not meet their legal obligations under the program are not permitted to sell ready-to-serve beverages in the province. In addition, failure to comply with the provisions of the Newfoundland and Labrador Waste Management Regulations may result in any or all of the following actions:

  • Audit of the Distributor;
  • Legal proceedings to collect amounts owed;
  • Application of a fine, in accordance with the Environmental Protection Act and the Waste Management Regulations; and/or
  • Cancellation of the Distributors registration and notification to provincial enforcement.

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• Am I required to register each type of beverage I sell in the province?

  No. Each type of beverage container that qualifies as deposit-bearing is automatically deemed registered under the program and must include a return for refund message. Variations of the wording are acceptable as long as the concept of a refund (e.g. Return for Refund; Refundable; Return for refund where applicable; etc.) is evident and that the Mobius Loop symbol or the word “Recyclable” appears on the label. What’s important is the content of the message, that it is readily visible, and that it is on the container when empty.

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• What is the process for registering with the Used Beverage Container Recycling program? 

  All Distributors who do not have a registration number must complete and submit a Used Beverage Container Recycling program registration form to MMSB. The first part of this web page includes an electronic copy of the program Registration Form. To receive a hard copy of the form, call toll-free 1-800-901-MMSB (6672) or email auditor@mmsb.nl.ca.

  Once MMSB has received and approved the completed registration form, a Registration Number will be provided and you will be given a Stewardship Agreement for signature.

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• What if I sell my business or cease operations?

  If a Distributor sells or ceases operations, it is required to notify MMSB in writing as soon as possible to ensure its account is properly closed. Until MMSB receives written notice, Distributors remain registered and are obligated to meet requirements under the Newfoundland and Labrador’s Waste Management Regulations, including submitting monthly remittance forms. Written notices of closure or sale can be submitted by email to auditor@mmsb.nl.ca or in hardcopy to the attention of Compliance Auditor to:

  P.O. Box 8131, Station A
  St. John’s, NL  A1B 3M9

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• Do I have to register on an annual basis?

  No. Distributors who have a program registration number do not have to re-apply. However, Distributors must notify MMSB of any changes to their registration information by completing and resubmitting the program registration form.

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