The Quebec recycling charge adds to the fair market value of the related products

Vendors of electronic products in Quebec are now required to include in, or add to, the selling price the amount of an environmental recycling charge (the "écofrais"), which they then pay over to a Quebec agency to cover the costs of subsequent recycling of the products.

CRA considers that the écofrais must be included in the fair market value of such products for purposes of computing an employee benefit when such products are gifted or awarded to an employee.  CRA states that this is so in part because the écofrais "are not required to be presented as an addition to the initial price like for example a sales tax" (don’t ask me to explain).

Neal Armstrong.  Summary of  7 November 2012 T.I. 2012-0466681E5 F under General Concepts - Fair Market Value - Other.