Department of Finance
Department Overview
Beverage Container Recycling Program
The Yukon Beverage Container Recycling Program is based on consumers paying a deposit when they purchase beverages from retailers and receiving a refund when they return the empty containers to a registered recycling depot in the territory.
The following provides summary information and procedures to help you understand how the program operates. Additional information is available under 'Environment Act and Regulations' on the Department of Environment web site. (http://www.environmentyukon.gov.yk.ca/epa/enactreg.html)
If you require additional information on permits and returns please contact Revenue Services by phone at (867) 667-5345 or fax at (867) 456-6709.
A Dealer permit is required by a wholesaler or importer or any person who sells or offers for sale, in the Yukon, a beverage in a beverage container for the purpose of resale. No dealers shall supply a beverage in a beverage container unless the person holds a dealer’s licence issued under the Beverage Container Regulations.
A retailer is a person who sells or offers for sale, in the Yukon, a beverage in a beverage container to a consumer for consumption off the premises, and a person who sells by vending machine. Every retailer who sells a beverage in a beverage container to a consumer shall collect from the consumer the applicable surcharge. There are no licences issued to retailers under the Environment Act.
No person shall operate a depot unless the depot is registered under the Beverage Container Regulations 
and has a depot permit.
All dealers are to file monthly returns, which are due the 30th of the month, in respect of the preceding month and remit surcharges as computed in the return.
Beverage Container Dealer Monthly Return
Applications for Dealer or Depot permits may be obtained by contacting Revenue Services by phone at (867) 667-5345 or fax at (867) 456-6709.
Beverage Container Dealer Application
Beverage Container Depot Application
Disclaimer
Disclaimer: This web site, including the bulletins, brochures, and notices, contains general information and is provided for convenience and guidance. If interpretation problems occur, please refer to the legislation or contact the Revenue Services at.
Finance - Revenue Services
Mailing Address
Government of Yukon
Box 2703
Whitehorse, Yukon
Canada Y1A 2C6
Street Address
Yukon Government Administration Building
3rd Floor - Finance
2071 Second Avenue
Whitehorse, YT
Phone: (867) 667-5343
Fax: (867) 456-6709
E-mail:
fininfo@gov.yk.ca