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  1. Canadian Greenhouse Gas Offset Credit System Regulations - SOR/2022-111 (Section 20)
    Canadian Greenhouse Gas Offset Credit System Regulations
    Marginal note:Content — sequestration project

    • 20 (1) Subject to subsection (3) and (5), a project report submitted by a proponent for a sequestration project must include, the information listed in Schedule 3 as well as the GHG reductions generated by the project — the quantity of tonnes of GHGs that the project prevented from being emitted or that it removed from the atmosphere — expressed in CO2e tonnes, for each calendar year covered by the report, determined by the following formula:

      (Ai − Bi) Ci

      where

      Ai 
      is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the project scenario, quantified in accordance with the protocol, for the calendar year “i”, as set out in the report under paragraph 2(i) of Schedule 3,
      Bi 
      is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the baseline scenario, quantified in accordance with the protocol, for the calendar year “i”, as set out in the report under paragraph 2(h) of Schedule 3,
      Ci 
      is the value that corresponds to the leakage discount factor, as set out in the report under paragraph 2(g) of Schedule 3, if the protocol requires that the value be applied to the difference between the amount determined for A and the amount determined for B for calendar year “i”, and

    • (2) Subject to subsection (3), the project report submitted, for a project other than a sequestration project, by the proponent for the period covered by the report must include the information listed in Schedule 3 and the GHG reductions generated by the project, expressed in CO2e tonnes, for each calendar year covered by the report, determined by the following formula

      (Bi − Ai) Ci

      where

      Bi 
      is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the protocol for the baseline scenario, quantified in accordance with the protocol, for calendar year “i”, as set out in the report pursuant paragraph 2(h) of Schedule 3,
      Ai 
      is the aggregate of all of the GHG emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the protocol for the project scenario, quantified in accordance with the protocol, for calendar year “i”, as set out in the report pursuant paragraph 2(i) of Schedule 3,
      Ci 
      is the value that corresponds to the leakage discount factor, as set out in the report pursuant to paragraph 2(g) of Schedule 3, if the protocol requires that the value be applied to the difference between variable A and variable B for calendar year “i”, and

    • (3) With respect to an aggregation of projects, a project report submitted by a proponent must include, the information listed in Schedule 4 and the following information:

      • (a) subject to subsection (5), for an aggregation of sequestration projects, the GHG reductions generated by each project within the aggregation expressed in CO2e tonnes, for each calendar year covered by the report, determined by the following formula:

        (Ai − Bi) Ci

        where

        Ai 
        is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the protocol for the project scenario, quantified in accordance with the protocol, for calendar year “i”, as set out in the report under paragraph 3(g) of Schedule 4,
        Bi 
        is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the protocol for the baseline scenario, quantified in accordance with the protocol, for calendar year “i”, as set out in the report under paragraph 3(f) of Schedule 4,
        Ci 
        is the value that corresponds to the leakage discount factor, as set out in the report under to paragraph 3(e) of Schedule 4, if the protocol requires that the value be applied to the difference between A and B for calendar year “i”, and

      • (b) for an aggregation of projects, other than an aggregation of sequestration projects, the GHG reductions generated by each project within the aggregation — the quantity of tonnes of GHG prevented from being emitted or removed from the atmosphere — expressed in CO2e tonnes, for each calendar year covered by the report, determined by the following formula

        (Bi − Ai) Ci

        where

        Bi 
        is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the protocol for the baseline scenario, quantified in accordance with the protocol, for calendar year “i”, as set out in the report under paragraph 3(f) of Schedule 4,
        Ai 
        is the aggregate of all of the GHGs emitted and the GHGs removed from the atmosphere from the sources, sinks and reservoirs included in the protocol for the project scenario, quantified in accordance with the protocol, for calendar year “i”, as set out in the report under paragraph 3(g) of Schedule 4,
        Ci 
        is the value that corresponds to the leakage discount factor, as set out in the report under paragraph 3(e) of Schedule 4, if the protocol requires that the value be applied to the difference between variable A and B for calendar year “i”, and

      • (c) with respect to the aggregation of projects, the sum of the reductions specified in paragraph (a) or (b) for all of the projects in the aggregation by calendar year, as the case may be.


  2. Canadian Greenhouse Gas Offset Credit System Regulations - SOR/2022-111 (Section 24)
    Canadian Greenhouse Gas Offset Credit System Regulations
    Marginal note:Verification standard

    • 24 (1) A verification body must conduct verifications in accordance with ISO Standard 14064-3 by applying methods that allow it to make a determination to a reasonable level of assurance, as defined in that Standard as to whether, in its opinion,

      • (a) with respect to a project report or corrected project report

        • [...]

        • (vi) no material discrepancy, referred to in subsection (2) or (3), as the case may be, exists with respect to the quantity of GHG reductions reported in the report;

    • (2) For the purpose of the verification of the project report or corrected project report, a material discrepancy exists if

      • (a) with respect to the quantity of GHG reductions referred to in subsection 20(1) or (2) that are reported in the project report or corrected project report for any calendar year covered by the report and that are less than 100,000 tonnes of CO2e,

        • (i) in the case of each error or omission in the project report or corrected project report, that is identified during the verification and that may be quantified, the amount, expressed as a percent, determined by the following formula, is equal to or greater than 5%:

          A ÷ B × 100

          where

          B 
          is the quantity of GHG reductions, determined in accordance with subsection 20(1) or (2), as the case may be, that are reported in the project report or corrected project report for the calendar year, expressed in CO2e tonnes, and

        • (ii) in the case of the aggregate of all errors and omissions in the project report or corrected project report, that are identified during the verification and that may be quantified, the amount, expressed as a percent, determined by the following formula, is equal to or greater than 5%:

          A ÷ B × 100

          where

          B 
          is the GHG reductions determined in accordance with subsection 20(1) or (2), as the case may be, with respect to a calendar year stated in the project report or corrected project report, expressed in CO2e tonnes; and

      • (b) with respect to quantity of GHG reductions referred to in subsection 20(1) or (2) that are reported in the project report or corrected project report for any calendar year covered by the report and that are equal to or greater than 100,000 tonnes of CO2e,

        • (i) in the case of each error or omission in the project report or corrected project report, that is identified during the verification and that may be quantified, the result, expressed as a percent, determined by the following formula, is equal to or greater than 2%:

          A ÷ B × 100

          where

          B 
          is the quantity of GHG reductions, determined in accordance with subsection 20(1) or (2), as the case may be, that are reported in the project report or corrected project report for the calendar year, expressed in CO2e tonnes, and

        • (ii) in the case of the aggregate of all errors and omissions in the project report or corrected project report, that are identified during the verification and that may be quantified, the result, expressed as a percent, determined by the following formula, is equal to or greater than 2%:

          A ÷ B × 100

          where

          B 
          is the GHG reductions determined in accordance with subsection 20(1) or (2), as the case may be, for the calendar year stated in the project report or corrected project report, expressed in CO2e tonnes.

  3. Canadian Greenhouse Gas Offset Credit System Regulations - SOR/2022-111 (SCHEDULE 5 : Content of the Verification Report)
    Canadian Greenhouse Gas Offset Credit System Regulations

    [...]

    1 The following information for the verification of all reports:

    • [...]

    • (c) with respect to the verification:

      • (i) the name and civic address of the verification body, as well as the name, telephone number and email address of the lead verifier for the team that conducted the verification,

    2 In the case of a verification of a project report or corrected project report, the following information:

    • [...]

    • (c) a record of errors or omissions, if they may be quantified, capable of influencing the quantity of GHG reductions generated by the project, identified during the verification, of the data, information or methods used in the preparation of the report that

      • (i) with respect to each error or omission, the number of CO2e tonnes to which the error or omission corresponds, the related percentage calculated in accordance with subparagraph 24(2) or (3), as the case may be, of these Regulations and a statement indicating whether the error or omission results in an understatement or overstatement,

      • [...]

      • (iii) includes any corrections made by the proponent as a result of the errors or omissions;

    • (d) an opinion from the verification body in accordance with Standard ISO 14064-3 as to whether

      [...]

    3 In the case of a verification of a reversal report, the following information:

    • [...]

    • (b) a record of errors or omissions capable of influencing the assessment of the quantity of the GHGs released into the atmosphere during the reversal, identified during the verification, of data, information or methods used in the preparation of the reversal report that

      • (i) includes any corrections made by the proponent as a result of the errors or omissions, and

    • (c) an opinion from the verification body as to whether

      [...]

    4 In the case of a verification of a monitoring report, the following information:

    • (a) an opinion as to whether

      [...]


  4. Canadian Greenhouse Gas Offset Credit System Regulations - SOR/2022-111 (Section 43)
    Canadian Greenhouse Gas Offset Credit System Regulations
    Marginal note:Application for transfer

    • 43 (1) A request for the transfer of a project registration to another person must be submitted to the Minister by the proponent of the project and must include

      • (a) the project registration number, and, if applicable, as the case may be:

        • (i) the registration number for the aggregation being transferred and the registration number for each project registered as part of that aggregation, in the case of a transfer of an aggregation of projects, or

        • (ii) the registration number of the aggregation the group of projects was part of, the registration number of the aggregation the projects are being transferred to, if any, and the registration number of each project being transferred, in the case of a transfer of a group of projects registered as part of an aggregation;

      • (b) a declaration signed by the proponent or their authorized official as well as a declaration signed by the person to whom the transfer will be made or their authorized official, stating that they consent to the transfer along with, if the request for a transfer is with respect to an aggregation of projects or a group of project registered as part of an aggregation, a written record of the consent to transfer from the person carrying out the project activities for each project that is being transferred;

      • (c) the information referred to in paragraphs 1(a) to (c) of Schedule 1 or 1(a) to (c) of Schedule 2, as the case may be, with respect to the person to whom the transfer is being made; and

    • (2) The person to whom the transfer is being made, or their authorized official, must submit to the Minister

      • [...]

      • (b) the information referred to in Schedule 1 or 2, as the case may be, with respect to the person to whom the transfer is being made.


  5. Canadian Greenhouse Gas Offset Credit System Regulations - SOR/2022-111 (SCHEDULE 2 : Information to Include in an Application for Registration of an Aggregation)
    Canadian Greenhouse Gas Offset Credit System Regulations

    [...]

    1 Information with respect to the proponent:

    • [...]

    • (d) a statement that the proponent is authorized, by each person carrying out the activities of each project in the aggregation, to register the project as part of the aggregation and to receive offset credits for the GHG reductions generated by that project and that they have documents that demonstrate that authorization;

    • [...]

    • (g) a statement that none of the projects in the aggregation, previously registered by the proponent under these Regulations, has had its registration cancelled as a result of a voluntary reversal; and

    2 Information with respect to the person carrying out the project activities for each project in the aggregation:

    • [...]

    • (c) a statement that they have the necessary authorizations to carry out the project activities and that they have documents that demonstrate those authorizations, including, in the case of a project that is located, in part or in whole, on private property that is not owned by person carrying out the project activities or that uses equipment that is not owned by the person carrying out the project activities, a declaration signed by the owner stating that they authorize the use of their land or their equipment, as the case may be, to implement the project; and

    3 Information with respect to each project in the aggregation:

    • [...]

    • (f) a description of the project, including its name, the activities set out in the protocol that are undertaken to prevent GHGs from being emitted or to remove GHGs from the atmosphere, as applicable, and the equipment set out in the protocol used for those activities;

    • [...]

    • (h) a list of the GHGs that must be quantified in accordance with the protocol, as applicable based on the sources, sinks and reservoirs relevant to the project;

    4 Information with respect to the aggregation:

    • [...]

    • (b) in the case of a group of projects that have previously been registered as part of another aggregation under these Regulations, the project registration numbers of each of the projects in the group;

    • [...]

    • (e) a description of the aggregation, including its name, the activities set out in the protocol that are undertaken to prevent GHGs from being emitted or to remove GHGs from the atmosphere, as applicable, and the equipment set out in the protocol used for those activities.


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