50.961(1)On or after April 1, 2024, a retailer shall collect from a consumer, at the time of the sale of a beverage container, a deposit in the amount specified in the beverage containers stewardship plan, and that amount includes any applicable federal and provincial sales tax.

50.961(2)The amount of the refund for an empty beverage container is equal to the amount of the deposit collected from a consumer for the beverage container.