Renewable Fuels Regulations

Marginal note:Auditing of records and reports

• 28 (1) A participant, or a producer or importer of renewable fuel, must have their records and reports that are required under these Regulations in respect of each compliance period audited by an auditor. The audit must assess whether the participant’s, the producer’s or the importer’s practices and procedures are, in the auditor’s opinion, appropriate to ensure, and to demonstrate, compliance with these Regulations.

• Marginal note:Auditor’s reports

  (2) The participant, the producer or the importer must obtain a report, signed by the auditor, in respect of the audit that contains the information set out in Schedule 3. They must, on or before June 30 following the end of the compliance period, send the auditor’s report to the Minister.

• Marginal note:Non-application — no compliance units created

  (3) Subsections (1) and (2) do not apply, in respect of a compliance period, to a producer or importer of a renewable fuel who demonstrates, in supporting documents sent together with a report referred to in subsection 34(4), that no compliance units were created from renewable fuel that they produced or imported during the compliance period.

• Marginal note:Non-application before first distillate compliance period

  (4) During the period before the first distillate compliance period, subsections (1) and (2) do not apply to a primary supplier who, during that period, does not produce or import gasoline or create, or receive in trade, a compliance unit.