FAQ

1) What exactly is a steward report?

Every company obligated under the program must file quarterly steward reports that detail the type and quantity of designated material(s) supplied for use or sale in Ontario during specific data periods.

2) Am I obligated to file a steward’s report?

Any company that is the brand owner or first importer of designated MHSW and meets the criteria for “resident in Ontario” is obligated to file a report.

3) How do I know if one of my products is obligated under the Rules?

Provided you meet the criteria outlined in the rules (i.e., resident in Ontario and a brand owner or first importer), you are obligated if your product(s) falls under one or more of the nine materials categories defined in the MHSW Program Rules available here.

Still need help? Call Steward Services at 1-888-288-3360 or send us an e-mail (werecycle@stewardshipontario.ca).

4) What exactly are the Rules?

O. Reg. 542/06 sets out Stewardship Ontario’s authority to develop and operate the MHSW program. Every year, we prepare a set of Rules for stewards to follow. A comprehensive reference tool, the Rules include the definition of each designated material, a list of fee rates, a payment and reporting timetable, a glossary of the various terms used in the Rules, and aids to help you with the reporting process.

5) How much will it cost stewards?

Stewardship Ontario gathers steward fees which are required to collect, transport and process designated wastes. These fees are specifically calculated for each individual material using the Fee Setting Methodology, which is approved by the minister of the environment and is applied to each material.


Following receipt of the Steward’s Annual 2009 MHSM Report (due in March 2010), we had more accurate data on the quantities of each material sold into the Ontario marketplace. The fees for managing each material, based on the data we collected, are included in the Rules for January 1, 2011 to December 31, 2011.

6) How will I know how much I owe?

The amount you owe will depend on how much (units or measures) of each designated material you supply for sale or use in Ontario.

7) Is HST payable on MHSW fees?

Yes, Stewardship Ontario needs to charge HST on the invoice for MHSW. Under the Blue Box program HST is not charged to the steward. For more information please contact Revenue Canada.

8) Am I able to pass fees on to my customers?

Stewardship Ontario, under the terms and conditions of the Waste Diversion Act, is empowered to establish and levy fees on stewards to fund the program. Our relationship is exclusively with you – our stewards. We have no authority to interfere with commercial relationships or to influence how you deal with these fees with your customers.

9) If I choose to pass the fees on to my customers, do I charge HST?

Please contact Revenue Canada.

10) If I import product when am I required to pay the fee, when I sell the product or when I take possession of it?

You are obligated to include products supplied into the Ontario market during the data period covered in the report. A definition of "supplied" can be found on page 24 of the Rules -- Supplied means sold, leased, donated, disposed of, used, transferred the possession or title of or otherwise made available or distributed for use in the Province of  Ontario. Supply and Supplies have similar meanings.

11) What is a Remitter?

A remitter is a company that has signed a Stewardship Ontario approved agreement with an obligated steward and Stewardship Ontario, where the remitters pays fees on material that the steward is obligated to report and pay on.

12) Is an out-of-province brand owner who ships directly to a retail customer in Ontario obligated to register and pay fees.

The first importer into Ontario is the obligated steward – this may or may not be the retailer. This is a situation where a Remitter's Agreement could be used with the out-of-province brand owner signing an agreement to remit the fee on behalf of the retailer.

13) What if an obligated company doesn’t register, file reports and pay fees?

It’s important for obligated companies to understand that failure to register, report and pay associated fees could lead to prosecution by the Ministry of the Environment. We encourage all stewards or potential stewards with questions to contact Steward Services – who are the knowledge experts about program requirements and are able to help ensure that stewards are in compliance.