As there have been a number of questions related to the container recycling fee (CRF) in the upcoming extended producer responsibility (EPR) program for used beverage containers in New Brunswick, please note the following pertinent information:
- As with all EPR programs in New Brunswick, the eco fee (CRF) must be incorporated into the retail price of the product that is shown on the point of sale (POS) receipt, shelf talker, flyers, etc. Retailers can inform the customer that the product purchased is subject to a CRF and the retailer can list the amount of the CRF (on the POS, shelf talker, etc.) but the CRF cannot be listed as a line item that is part of the final price calculation.
- Business-to-business transactions can show the CRF as a line item in the final price calculation.
- CRF is considered a fee for service and as such all fees for services are taxable.
- When the CRF is paid to Encorp Atlantic, it is taxable regardless of the product type.
- However, when the CRF is charged to the consumer by being added into the total price of the product, the status of the CRF (eg: taxable or nontaxable) depends on whether or not the product itself is taxable.
- The present distinction in the beverage container program between taxable and nontaxable applies only to beverage container deposits. To be more specific, it applies only to the nonrefundable portion of the deposit which may or may not have a tax component depending on the beverage type.
Please remember that the launch date for the EPR-used beverage container program is April 1, 2024. RCC has raised concern over the decision to launch the program on Easter Monday, which is a busy time for retailers. RCC has noted that based on the day of the week when a retailer launches its weekly flyer, there will be difficult transitions involved in beverage product pricing.
However, the program launch date is set in regulation. Therefore, this is not a date that could be changed by Encorp Atlantic or Recycle New Brunswick. The government of New Brunswick will not be changing the regulation in order to amend the program start date.
For questions or more information contact
Director, Government Relations (Atlantic)