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Output-Based Pricing System Regulations (SOR/2019-266)

Regulations are current to 2020-11-02 and last amended on 2020-05-31. Previous Versions

Records (continued)

Marginal note:Obligation to notify

 The person responsible for the covered facility must notify the Minister, in writing, within 30 days after a change to any of the following:

  • (a) the administrative information set out in sections 1 and 2 of Schedules 2 and 5 and provided to the Minister under these Regulations;

  • (b) the facility’s perimeter;

  • (c) the information provided in an application for registration under subsection 171(1) of the Act or in a request for designation under subsection 172(1) of the Act; or

  • (d) the information provided in an application for a permit under section 27, if the permit is still valid.

Verification Report

Marginal note:Verification body

  •  (1) To be authorized to verify an annual report or a corrected report, a third party must

    • (a) meet the following accreditation requirements:

      • (i) it is accredited as a verification body to the ISO Standard 14065 by the Standards Council of Canada, the American National Standards Institute or any other accreditation organization that is a member of the International Accreditation Forum,

      • (ii) it has a scope of accreditation that is sufficient to verify the annual report or the corrected report, and

      • (iii) it is not suspended by an accreditation organization that issued an accreditation; and

    • (b) conduct the verification in accordance with ISO Standard 14064-3 published by the International Organization for Standardization in 2006 entitled Greenhouse gases — Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions or published in 2019 entitled Greenhouse gases -- Part 3: Specification with guidance for the verification and validation of greenhouse gas statements, based on their accreditation, by applying methods that allow it to make a determination to a reasonable level of assurance, as defined in that standard, on whether

      • (i) a material discrepancy exists with respect to the total quantity of GHGs and production reported in the annual report from each specified industrial activity that is used in the calculation of the emissions limit, and

      • (ii) in the verification body’s opinion, the annual report or corrected report was prepared in accordance with these Regulations.

  • Marginal note:Material discrepancy

    (2) For the purpose of the verification of a covered facility’s annual report or corrected report, a material discrepancy exists when

    • (a) with respect to GHGs from covered facilities that have emitted a quantity of GHGs of less than 50 kt of CO2e during the compliance period,

      • (i) in the case of each error or omission respecting GHGs that is identified during the verification and that may be quantified, the result, expressed as a percent, determined by the formula, is equal to or greater than 8%:

        A/B × 100

        where

        A
        is the absolute value of the overstatement or understatement resulting from the error or omission expressed in CO2e tonnes, and
        B
        is the total quantity of GHGs reported in the annual report or corrected report, expressed in CO2e tonnes, and
      • (ii) in the case of the aggregate of all errors and omissions respecting GHGs, that are identified during the verification and that may be quantified, the result, expressed as a percent, determined by the formula, is equal to or greater than 8%:

        A/B × 100

        where

        A
        is the absolute value of the net result of all overstatements and understatements resulting from all errors and omissions, expressed in CO2e tonnes, and
        B
        is the total quantity of GHGs reported in the annual report or corrected report, expressed in CO2e tonnes;
    • (b) with respect to GHGs from covered facilities that emitted a quantity of GHGs of equal to or greater than 50 kt of CO2e but less than 500 kt during the compliance period,

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

        A/B × 100

        where

        A
        is the absolute value of the overstatement or understatement resulting from the error or omission expressed in CO2e tonnes, and
        B
        is the total quantity of GHGs reported in the annual report or corrected report, expressed in CO2e tonnes, and
      • (ii) in the case of the aggregate of all errors and omissions respecting GHGs that are identified during the verification and that may be quantified, the result, expressed as a percent, determined by the formula, is equal to or greater than 5%:

        A/B × 100

        where

        A
        is the absolute value of the net result of all overstatements and understatements resulting from all errors and omissions, expressed in CO2e tonnes, and
        B
        is the total quantity of GHGs reported in the annual report or corrected report, expressed in CO2e tonnes;
    • (c) with respect to GHGs from covered facilities that emitted a quantity of GHGs that is equal to or greater than 500 kt of CO2e during the compliance period,

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

        A/B × 100

        where

        A
        is the absolute value of the overstatement or understatement resulting from an error or omission expressed in CO2e tonnes, and
        B
        is the total quantity of GHGs reported in the annual report or corrected report, expressed in CO2e tonnes, and
      • (ii) in the case of the aggregate of all errors and omissions respecting GHGs that are identified during the verification and that may be quantified, the result, expressed as a percent, determined by the formula, is equal to or greater than 2%:

        A/B × 100

        where

        A
        is the absolute value of the net result of all overstatements and understatements resulting from all errors and omissions, expressed in CO2e tonnes, and
        B
        is the total quantity of GHGs reported in the annual report or corrected report, expressed in CO2e tonnes; and
    • (d) with respect to the production from each specified industrial activity that is used in the calculation of the emissions limit, in the case an error or omission respecting the quantification of the production that is identified during the verification and may be quantified, the result, expressed as a percent, determined by the formula is equal to or greater than 5%:

      A/B × 100

      where

      A
      is the absolute value of the overstatement or understatement resulting from an error or omission expressed in the applicable unit of measure, and
      B
      is the production from specified industrial activity in question that is reported in the annual report or corrected report, expressed in the applicable unit of measure.

Marginal note:Conflict of interest

  •  (1) The person responsible for a covered facility must ensure that no real or potential conflict of interest exists between the person and the accredited verification body, including members of the verification team and any individual or corporate entity associated with the verification body, that is a threat to or compromises the verification body’s impartiality that cannot be effectively managed.

  • Marginal note:Consecutive verifications

    (2) The person responsible must not have their annual report verified by a verification body that has verified six consecutive annual reports prepared under these Regulations with respect to the same covered facility, unless three years have elapsed since the last of those reports was verified. However, a corrected report may be verified by the verification body within those three years if it is in relation to an annual report verified by that verification body.

Marginal note:Facility visit

  •  (1) Subject to subsection (2), the person responsible for a covered facility must ensure that their covered facility is visited by an accredited verification body in the following situations:

    • (a) it is the initial verification of the covered facility under these Regulations or by the verification body;

    • (b) at least three calendar years have passed since the verification body has verified an annual report for the covered facility;

    • (c) in the last annual report for the covered facility prepared under these Regulations, the verification body made a determination

      • (i) that a material discrepancy exists with respect to the total quantity of GHGs or production reported in the annual report from a specified industrial activity that is used in the calculation of the emissions limit, or

      • (ii) that the annual report was not prepared in accordance with these Regulations; or

    • (d) the verification body is of the opinion a site visit is required.

  • Marginal note:Other visits

    (2) If buildings that are used for legal, administrative or management purposes are not located where an industrial activity is carried out, the person responsible for a covered facility must ensure that the verification body visits those buildings if data or information necessary for verifying an annual report or a corrected report is kept in those buildings.

 
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