Invoices and Payments
Invoices for the subsequent year, along with instructions on how to access the invoices, are emailed to both the primary and billing contacts on January 1.
Payments for the 2022 obligation year are payable in equal installments as follows:
- 1st payment: January 31, 2023
- 2nd payment: April 30, 2023
- 3rd payment: July 31, 2023
- 4th payment: October 31, 2023
Stewards who fail to pay their invoices by the dates specified above may be subject to penalty and interest payable in accordance with the MMSM Steward Rules.
Stewards that are required to file a report but are exempt from payment because the kilograms generated fees less than $250 will not receive an invoice.
MMSM has been advised to collect and remit GST on steward fees, until such time as a ruling on GST is obtained from the Canada Revenue Agency.
Penalties and Interest
Penalties and Interest Charges for 2023 Rules
|Steward Action||Penalties and Interest Charges Assessed||Effective date of penalty charge|
|Steward fails to file a Report to MMSM by May 31, 2023||Penalty of 10% may be assessed on the amount due and payable as of the date the Steward files its Steward’s Report.||June 1, 2023|
|Steward fails to pay fees in full by deadlines outlined in Appendix C of the Rules|
|Steward Deadline||Due date||Start date of interest charges|
|First payment due (25% of 2023 Obligation)||January 31, 2023||February 1, 2023|
|Second payment due (25% of 2023 Obligation)||April 30, 2023||May 1, 2023|
|Third payment due (25% of 2023 Obligation)||July 31, 2023||August 1, 2023|
|Fourth payment due (25% of 2023 Obligation)||October 31, 2023||November 1, 2023|
Materials for the 2022 Annual Steward Meeting
2023 Material Fee Rates this Excel file maps 2023 material fee rates with program material categories in a user-friendly format. Fee Rate Cause of Change – graphs have been developed to illustrate the factors driving changes from 2022 to 2023.
Table of Fees
To determine their contributions, most Stewards are required to file Steward’s Reports with MMSM and pay fees based on an applicable fee schedule. The fees are calculated on a per-material basis in each program year and automatically programmed within the online reporting system.
Four-Step Fee Methodology
The Four-Step Fee Methodology was approved in 2016 following extensive steward consultation.
Fee methodologies are an allocation tool used to determine each material’s share of the total amount stewards must pay to finance recycling programs for packaging and printed paper. Each year, material fee rates (expressed in cents per kilogram) are determined by dividing the allocated dollar amount for a material by the number of supplied tonnes of that material.