Ministry of Environment

Reporting Regulation – Greenhouse Gas Reduction (Cap and Trade) Act

Applicability

Under the Reporting Regulation facilities emitting 25,000 tonnes or more of carbon dioxide equivalent (CO2e) per year (exclusive of CO2 from biomass listed in Schedule C) are subject to specific verification requirements.

Beginning with calendar year 2010 emissions, facilities with a verification obligation are required to include a verification statement prepared by an accredited third party verification body with their emissions report submitted to the ministry. For 2010 emissions, an emissions report is required by March 31, 2011 and a supplementary emissions report that includes a verification statement is required by September 1, 2011. The same requirements and timeframe will hold for reporting of 2011 emissions (report before March 31, 2012 and verification statement by September 1, 2012). For emissions in the calendar year 2012 and beyond, the verification statement must be included as part of the emissions report (by March 31 of the year following the emissions). See Section 20 of the regulation.

Operators or owners of facilities are required to submit verification statements to the ministry so long as emissions are 25,000 tonnes or greater per calendar year. If emissions (calculated in accordance with provisions in the Reporting Regulation) fall below 25,000 tonnes in a year, emissions reports must still be verified and a verification statement submitted to the ministry for at least the three subsequent years. If reported and verified emissions are below 25,000 tonnes CO2e/year for each of these years (i.e., three consecutive reporting periods) then a verification statement is no longer required (until such time as emissions again rise above the verification threshold). See Section 19 of the Reporting Regulation.

A verification statement is also required for a supplementary report (other than those submitted to meet the September 1, 2011 and 2012 deadlines) under certain circumstances. For specific requirements see Section 21 of the Reporting Regulation.