Frequently Asked Questions
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RPRA received a ruling from the CRA that HST must be charged on its fees under the Resource Recovery and Circular Economy Act, 2016 (RRCEA). RPRA has determined that this ruling applies to all RRCEA producer responsibility programs and the Excess Soil and Hazardous Waste programs.
Before January 1, 2023, you paid Hazardous Waste fees to the Ministry of the Environment, Conservation and Parks. Now, you are paying fees to RPRA to cover the costs of building, operating and providing support for the new HWP Registry. These RPRA fees are subject to HST.
Starting January 1, 2023, RPRA will collect 13% HST on all fees at the time of fee payment.
This decision is based on a ruling RPRA received from the CRA in which HST must be charged on its fees under the Resource Recovery and Circular Economy Act, 2016 (RRCEA). RPRA has determined that this ruling applies to all RRCEA producer responsibility programs and the Excess Soil and Hazardous Waste programs.
On December 22, 2022, RPRA will reissue invoices that were issued prior to January 1, 2023, amended to indicate that 13% HST was paid. From December 22 onwards, registrants will be able to access the amended invoices in their Registry accounts under a new tab labelled “Invoices”. The amended invoice will show an HST amount as well as the date the amended invoice was reissued.
- On the amended invoices there have been no changes to the Invoice Total and registrants will not be required to pay any additional monies to RPRA for past invoices.
- Registrants may be able to claim input tax credits for the HST collected on RPRA fees, for both the amended invoices and new invoices issued January 1, 2023, onwards. However, RPRA is not in a position to provide tax advice and suggests you consult your internal or external accountants to seek their counsel.
- All new invoices issued effective January 1, 2023, will contain appropriate information identifying the amount of the HST and other relevant details. These invoices will also be displayed under the “Invoices” tab in a registrants’ Registry account.
Registrants can access past invoices in their Registry account under a new tab labelled “Invoices”. A banner will be displayed that highlights whether an invoice has been amended to include HST as well as the date the amended invoice was reissued. This will show on all invoices with an invoice date before December 21, 2022. See sample screenshot below.