The New Brunswick Beverage Containers Act requires distributors to life-cycle manage their regulated beverage containers. Most distributors find it uneconomical and inefficient to manage their own containers. Encorp was thus formed to offer a more feasible solution and service for Distributors – managing the transportation, processing and recycling of deposit-bearing non-alcoholic beverage containers post-consumer on their behalf.
Important Links & Forms for Distributors – Beverage Containers Program
- New Brunswick’s Beverage Containers Program
- Beverage Containers Act
- 99-66 General Regulation – Beverage Containers Act
- Distributor Registration and Contact Information Form
- Beverage Container Labelling Requirements
- Beverage Container Registration Form
- Encorp Atlantic – Deposit Remittance Form for Non-Alcoholic Beverage Containers
Beverage Containers Program
New Brunswick Department of Environment and Local Government
Program Coordinator: Mark Miller
Registration Process for Distributors of Non-Alcoholic Beverage Products
Distributors who wish to sell non-alcoholic beverage products in New Brunswick must first register with the Department of Environment and Local Government.
- Department of Environment and Local Government – Beverage Containers Program Distributor Registration and Contact Information Form
(Note: If you wish for Encorp to manage your non-alcoholic beverage containers post-consumer on your behalf, you must indicate “Yes” for this question. Otherwise, you must submit a management plan to the Department of Environment and Local Government indicating how you will be managing your own containers or find an alternative agent.)
The Department will review your registration, send an approval letter, then notify Encorp.
Encorp will contact you to enter into an agreement to become your agent.
You will then also need to register your deposit-bearing beverage products and their containers via the Department of Environment and Local Government. Links to the labelling requirements for deposit-bearing beverage containers and a Beverage Container Registration Form are provided below.
- Department of Environment and Local Government – Beverage Containers Program– Beverage Container Labelling Requirements
- Department of Environment and Local Government – Beverage Containers Program – Beverage Container Registration Form
You can begin selling non-alcoholic beverage products in New Brunswick once you have registered as a distributor in the province of New Brunswick with the Department of Environment and Local Government, signed an agreement with Encorp for the management of your deposit-bearing non-alcoholic beverage containers post-consumer, and received approval for your registered non-alcoholic beverage products from the Department of Environment and Local Government.
Payments to Encorp Atlantic
Once you begin selling beverage products in New Brunswick, you will be required to report the sale of all deposit-bearing non-alcoholic beverage products and submit the deposit fees paid by your customers for the purchase of these products to Encorp.
Which Beverage Containers Are Deposit-Bearing?
Information on which containers are deposit-bearing is available on our page for consumers – Accepted Containers. Distributors can review this webpage to learn more about the types of beverage products included in the New Brunswick Beverage Containers Program.
Distributors should take note however that as of April 1, 2020, changes to the Beverage Containers Program Exclusion Policy have come into effect. Many beverage containers that used to be excluded from the Beverage Containers Program are now deposit-bearing.
All new deposit-bearing beverage containers must be registered via the Department of Environment and Local Government.
Official information communicated by the New Brunswick Department of Environment and Local Government to distributors regarding these changes can be viewed below.
- Department of Environment and Local Government – New Brunswick Beverage Containers Program – Beverage Containers Exclusion Policy -Update
- Department of Environment and Local Government – New Brunswick Beverage Containers Program – Beverage Container Exclusion Policy
Tools & information developed by Encorp to help beverage product distributors understand these changes:
Under the provincially legislated “half-back” system in New Brunswick, a tax-inclusive deposit of 10¢ is imposed on containers for non-alcoholic beverages but only half this amount, or 5¢, is given back to a consumer on the return of the container.
Only the refundable 5¢ portion of the deposit is excluded from the tax base while the other 5¢ that is not refunded to the consumer is subject to tax on the same basis as the beverage.
To avoid the complexity of all retailers having to determine the amount of tax for the non-refundable portion of the deposit to calculate their input tax credits and remittances, special rules apply having the effect of requiring only the first supplier in the distribution chain who imposes the deposit to account for and remit tax on the taxable non-refundable portion of the deposit.
- Beverages GST/HST Infosheet
Infosheet by the Canada Revenue Agency which describes how the GST/HST applies to beverages.