Does the steward fee apply to pressurized cylinders when they are refilled or refurbished/recertified?
No, the steward fee applies only when new refillable pressurized containers are first sold by the steward into Ontario, whether full or empty. The fees do not apply if the container is refilled, or when it is refurbished and recertified. If the containers are supplied as part of a deposit/exchange program, fees should be remitted by the steward based on the number of new containers introduced by the steward into the exchange pool in each quarter.
