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Intro: Canadian Stewardship Services Alliance has created best practice reporting tips for specific sectors. These tips are designed to assist you in preparing your steward reports and to help you identify the proper material reporting categories for the common packaging and printed paper materials used by businesses in this sector. These tips are provided for your guidance only. Any questions you may have about these reporting tips or any questions you may have in preparing your report can be directed to stewards@cssalliance.ca. General Tips: Please include all secondary packaging that goes to the household such as the cardboard tray and plastic wrap around multiple cans of cat or dog food. Please ensure that all HR-related documents and business cards are included in your steward report. Stewards may be able to use the Component Threshold Rule for packaging that is made up of two or more different material types when certain components of the package constitute a small proportion of the entire package. Please see Part Two, Section 2.4.1 of the Guidebook for more details on how to use the Component Threshold Rule. Wet (canned) pet food Can Label Lid Aluminum Food Containers Non- Other Steel Containers and Packaging Non- Paper Laminates Other Printed Materials Other Aluminum Packaging Other Steel Containers and Packaging Non- To distinguish between steel and metal, apply a magnet to both materials. The magnet will stick to steel and not to aluminum. Page 1

Cont d Wet (canned) pet food Lid Plastic Container PLA, PHA, PHB Non- Plastic Laminates Non- Non-Expanded Polystyrene Other Box Corrugated Cardboard Dry pet food or treats Examples include: fish food, dog food, bird seed, etc. Inner liner Bag / stand up pouch Canister / jar Plastic Laminates Non- LDPE/HDPE Film PLA, PHA, PHB Film Plastic Laminates Non- LDPE/HDPE Film PLA, PHA, PHB Film PET Bottles and Jars < 5 Litres Non- HDPE Bottles, Jars and Jugs <5 Litres Non- Other Plastic Packaging PLA, PHA, PHB Non- Clear Glass Non- Coloured Glass Non- Page 2

Cont d Dry pet food or treats Examples include: fish food, dog food, bird seed, etc. Accessories Examples include: toys, clothing, leashes, cage, tank, filters, poop bags, etc. Lid Freshness seal Inner protective seal Label Blister packaging Outer box Label Instructions Non-Expanded Polystyrene - Other Plastic Laminates Non- PLA, PHA, PHB Plastic Film Other Aluminum Packaging Plastic Laminates- Non- PLA, PHA, PHB Plastic Film Plastic Laminates Non- Paper Laminates PET Thermoform Containers <5 Litres Non- Corrugated Cardboard Paper Laminates Plastic Laminates Non- Other Printed Materials Newsprint (Inserts and Circulars) Other Newsprint Non CNA/OCNA For blister packaging, ensure that the cardboard backing and plastic are reported separately. Page 3

Accessories Cont d Examples include: toys, clothing, leashes, cage, tank, filters, poop bags, etc. Twist ties Inner liner Hang tag Other Steel Containers and Packaging Non- Paper Laminates Plastic Laminates Non- Plastic Laminates Non- LDPE/ HDPE Film PLA, PHA, PHB Plastic Film Natural and Synthetic Textiles Report Natural and Synthetic Textiles in Ontario only. For Hang Tags, ensure the hang tag and the attachment are reported separately Hang tag attachment Pamphlets and promotional materials Other Printed Materials Other Newsprint Non CNA/OCNA Catalogues and Magazines Magazine Catalogue Magazines Other Newsprint Non CNA/OCNA Newsprint (Inserts and Circulars) Catalogues Other Newsprint Non CNA/OCNA Newsprint (Inserts and Circulars) Magazines and Catalogues printed on newsprint should be reported under Newsprint (inserts and Circulars) or as Other Newsprint Non- CNA/OCNA Protective film Plastic Laminates Non- LDPE/HDPE Film PLA, PHA, PHB Film Page 4

Pet Furniture Examples include: crate, dog house, cages, fish tank, beds, etc. Litter Examples include: kitty litter, small animal bedding, pee pads, etc. Box Corrugated Cardboard Expanded Polystyrene Other Protective packaging / Plastic Laminates Non- air pillows PLA, PHA, PHB Non- Other Printed Materials Newsprint (Inserts and Circulars) Instructions Other Newsprint Non CNA/OCNA Other Printed Materials Newsprint (Inserts and Circulars) Warranty Other Newsprint Non CNA/OCNA Hang tag Natural and Synthetic Textiles Hang tag attachment Paper Laminates Price sticker Plastic Laminates Non- Plastic Laminates Non- Bag LDPE/HDPE Film PLA, PHA, PHB Film Kraft Paper Non-Laminated Box For Hang Tags, ensure the hang tag and the attachment are reported separately. Report Natural and Synthetic Textiles in Ontario only Page 5

Litter Cont d Examples include: kitty litter, small animal bedding, pee pads, etc. Grooming products Examples include: shampoos, sprays, wipes, brushes, nail clippers, toothbrush, etc. Jug / tub Label Lid Blister packaging Bottle / jar Corrugated Cardboard HDPE Bottles, Jars and Jugs > 5 Litres Non- PET Bottles and Jars > 5 Litres Non- Other Plastic Packaging > 5 Litres Non- PLA, PHA, PHB Non- Paper Laminates Plastic Laminates Non- Other Plastic Packaging <5 Litres Nonbeverage PET Thermoform Containers <5 Litres Non- HDPE Bottles, Jars and Jugs <5 Litres Non- PET Bottles and Jars <5 Litres Non- Other Plastic Packaging > 5 Litres- Non- Clear Glass Non- Coloured Glass Non- Steel Aerosol Containers Aluminum Aerosol Containers For blister packaging, ensure that both the cardboard backing and plastic are reported separately. Page 6

Grooming products Examples include: shampoos, sprays, wipes, brushes, nail clippers, toothbrush, etc. Nozzle spray / lid Protective safety seal Inner protective film (under lid) Twist ties Squeeze tube Other Plastic Packaging > 5 Litres- Non- Plastic Laminates Non- PLA, PHA, PHB Film Other Aluminum Packaging Plastic Laminates- Non- PLA, PHA, PHB Plastic Film Paper Laminates Other Aluminum Packaging Paper Laminates Plastic Laminates Non- Plastic Laminates Non- Other Plastic Packaging <5L Non- Box Corrugated Cardboard Plastic Laminates- Non- Outer film LDPE/HDPE Film PLA, PHA, PHB Plastic Film Hang tag Hang tag attachment For Hang Tags, ensure the hang tag and the attachment are reported separately. Page 7

If you are a retailer, please include any of the following materials that are provided to consumers as service packaging: Carry-out bags PLA, PHA, PHB Carry Out Bags Plastic Laminates Non- Kraft Paper Bags Point of Sale Natural and Synthetic Textiles LDPE/ HDPE Film Carry Out Bags Report Natural and Synthetic Textiles in Ontario only. If reporting in Manitoba, report both number of units of bags supplied as well as KG of bags supplied. Receipts Hang tags Flyers Promotional material coupons Retail receipt Other Printed Materials Credit / debit receipt Other Printed Materials Hang tag Natural and Synthetic Textiles Hang tag attachment Paper Laminates Price sticker Plastic Laminates Non- Other Newsprint Non-CNA/OCNA Flyers Newsprint (Inserts and Circulars) Other Printed Materials Other Newsprint Non-CNA/OCNA Newsprint (Inserts and Circulars) Other Printed Materials Report Natural and Synthetic Textiles to be reported in Ontario only. For Hang Tags, ensure the hang tag and the attachment are reported separately Page 8

Gift card holder Other Printed Materials Other Plastic Packaging <5L Non- Do not report gift cards. Mail Order Packaging: Tissue paper Expanded Polystyrene Other Peanut packaging PLA, PHA, PHB Non- Shredded paper Protective packaging Plastic Laminates - Non- Bubble wrap PLA, PHA, PHB Plastic Film LDPE/ HDPE Film Paper Laminates Label Plastic Laminates Non- Plastic Laminates Non- LDPE/HDPE Film Shipping envelope PLA, PHA, PHB Plastic Film Paper Laminates Box Corrugated Cardboard Receipt / Invoice Receipt Other Printed Materials Invoice Other Printed Materials Page 9

FAQ: Do I report transportation packaging? Do not report transportation packaging such as corrugate shippers or pallet wrap. Please ensure that you only report packaging materials that are supplied to the residential consumers. I am a retailer registered in all 4 programs and we offer a return-to-retail program for my plastic carry-out bags. Sometimes other retailers carry out bags are returned to us. A private contractor manages the end of life of these bags. Am I able to exclude this tonnage from my report as it will not end up in the residential waste stream? There are currently some differences between how each program manages reporting exclusions. Currently, only MMSM and Stewardship Ontario allow deductions for plastic bags returned through an in-store recycling program. Recycle BC and MMSW manage deductions differently in accordance with Section 2.1 of their respective membership agreements which do not allow Recycle BC or MMSW stewards from operating or being part of another program: You agree that, while a Member, You are prohibited from entering into an agreement with another person to operate a like program, or by fulfilling those obligations yourself. The intention of this provision is not to prevent stewards from having these programs; however it does mean that you cannot deduct this material from your reports. Please note that in British Columbia, Recycle BC is required by the regulator to conduct third party audits of stewards reports and how recovered material is managed by collectors and processors to its end of life, and is required to include a description of the journey that material takes through the end of life supply chain in its annual report (see Section 8(2) of the Recycling Regulation). Recycle BC would not be able to track or audit any material that came back through a retailer s store. Why are stewards required to update the Methodology section on an annual basis? It is recommended that stewards review and update their methodologies on an annual basis in order to validate their approach to reporting each year and to ensure their data collection processes remain current for their organization. Stewards are also required to update the brands/affiliates section of their reports each year with the most accurate information, which includes brands for which they are the brand owner or the obligated first importer. Changes in either of these areas will affect quantities reported year over year. During the report validation process, variances may be identified in one or more material category. If the methodology section clarifies the reason for those variances, it makes the report validation process more efficient for staff and stewards. Page 10

FAQ: What do I do if I supply the same product to both commercial and residential consumers? If you supply the same product to both residential consumers and to commercial customers (such as hospitals or schools) you may omit from your steward report the product supplied to your commercial customers. We recommend that you consult your sales reports which might help you determine the quantity of material supplied to consumers. Please remember that if the product is supplied to distributors or retail customers, and subsequently sold to consumers, it should be included. If it is sold to commercial or institutional customers only it should be excluded from your report. I ship to a distribution centre and I don t know the final destination of my product. What do I do? If you ship products to a third party s distribution centre and are uncertain of the final destination of your products, the best approach to work with your customers to secure data about the sold to parties. If however this information is not available, you may estimate the quantities of PPP supplied to each province (and sold to consumers) by referencing Statistics Canada Population Percentage data as provided in 2.0 of the Guidebook. Page 11