Technical Guidance on Reporting Greenhouse Gas Emissions Facility Greenhouse Gas

Technical Guidance on Reporting Greenhouse Gas Emissions Facility Greenhouse Gas
Facility Greenhouse Gas
Emissions Reporting
Technical Guidance on
Reporting Greenhouse
Gas Emissions
November 2015
Cat. No.: En81-6E-PDF
ISSN: 1719-0487
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Table of Contents
REPORTING REQUIREMENTS OF 2015 GREENHOUSE GAS EMISSIONS....................................................................................1
GLOSSARY OF TERMS.........................................................................................................................................................................2
PREFACE...............................................................................................................................................................................................3
1
REPORTING PROCESS OVERVIEW........................................................................................................................................4
2
REPORTING CRITERIA.............................................................................................................................................................6
3
4
2.1
Reporting Threshold.........................................................................................................................................................................6
2.2
Greenhouse Gases Subject to Reporting .................................................................................................................................6
BASIC CONCEPTS FOR REPORTING EMISSIONS.................................................................................................................8
3.1
Relationship with UNFCCC and IPCC..........................................................................................................................................8
3.2
Key Elements in Calculating Emissions......................................................................................................................................8
3.3
Emissions from Biomass..................................................................................................................................................................9
3.4
Review and Verification....................................................................................................................................................................9
EMISSIONS REPORTING FORMAT...................................................................................................................................... 10
4.1
Reporting Emissions Data............................................................................................................................................................ 10
4.2
Carbon Dioxide, Methane and Nitrous Oxide Emissions.................................................................................................. 10
4.3
Hydrofluorocarbon, Perfluorocarbon and Sulphur Hexafluoride Emissions............................................................. 13
4.4
Estimation Methods....................................................................................................................................................................... 14
APPENDIX A: Frequently Asked Questions................................................................................................................................. 16
General............................................................................................................................................................................................................. 18
Technical Information................................................................................................................................................................................. 21
Publication and Confidentiality of Data............................................................................................................................................... 25
APPENDIX B: References................................................................................................................................................................ 27
Technical Guidance on Reporting Greenhouse Gas Emissions
REPORTING REQUIREMENTS OF
2015 GREENHOUSE GAS EMISSIONS
In the Canada Gazette notice entitled Notice with respect
to reporting of greenhouse gases (GHGs) for 2015, published
in October 2015, Environment Canada released the GHG
reporting requirements for the calendar year 2015. This
notice supports the annual mandatory reporting of GHG
emissions by facilities under Environment Canada’s GHG
Emissions Reporting Program (GHGRP). The reporting
requirements for 2015 are the same as last year’s.
As initiated for the reporting of 2013 emissions, facilities
are required to use updated Global Warming Potential
(GWP) values to assess whether they meet the 50-kilotonne
carbon dioxide equivalent (CO2 eq) reporting threshold
and in reporting their emissions in CO2 eq values. These
updated GWP values can be found in the Intergovernmental Panel on Climate Change1 (IPCC) Fourth Assessment Report. The 2015 Canada Gazette notice is available
online at http://gazette.gc.ca/rp-pr/p1/2015/2015-10-17/
html/notice-avis-eng.html#ne6. Please visit Environment
Canada’s Greenhouse Gas website (www.ec.gc.ca/ges-ghg)
for further details on the GHGRP.
This latest version of the technical guidance document
contains minor changes (e.g., update references for estimation guidance, program contact information) and additional information to help reporters identify the proper
categories under which certain emissions (i.e., from biomass) should be reported and to clarify that CO2 emissions
from the fermentation of biomass materials do not need to
be reported.
1 Please refer to Section 3 of this document for further details on the
IPCC. Links to the related documents can be found in the References
section of this document.
1
GLOSSARY OF TERMS
The following words and terms used in this guidance document shall have the indicated meaning:
Biomass means plants or plant materials, animal waste,
or any product made of either of these. Biomass includes
wood and wood products, charcoal, and agricultural residues and wastes (including organic matter such as trees,
crops, grasses, tree litter or roots); the portion of biologically derived organic matter in municipal and industrial
wastes; landfill gas; bioalcohols; black liquor; sludge gas;
and animal- or plant-derived oils.
Carbon dioxide equivalent (CO2 eq) is a unit of measure
used to allow the addition of or the comparison between
gases that have different global warming potentials
(GWPs). Since many greenhouse gases (GHGs) exist and
their GWPs vary, the emissions are added in a common
unit, CO2 eq. To express GHG emissions in units of CO2 eq,
the quantity of a given GHG (expressed in units of mass) is
multiplied by its GWP.
CAS Registry Number, or CAS Number, is a unique numerical identifier in the Chemical Abstracts Service Registry
that is given to every chemical that has been described in
the literature. The Chemical Abstracts Service, a division of
the American Chemical Society, assigns these identifiers.
CO2 emissions from biomass decomposition are releases
of CO2 resulting from aerobic decomposition of biomass,
and also include CO2 emissions from the fermentation of
biomass.
Contiguous facility means all buildings, equipment, structures and stationary items that are located on a single site
or on contiguous or adjacent sites; are owned or operated
by the same person; function as a single integrated site;
and include wastewater collection systems that discharge
treated or untreated wastewater into surface waters.
Direct emissions are releases from sources that are located
at the facility.
Facility means a contiguous facility, a pipeline transportation system or an offshore installation.
GHGs means greenhouse gases.
GWP means global warming potential. It is calculated as
the ratio of the time-integrated radiative forcing (i.e., the
amount of heat-trapping potential, measured in units of
2
power per unit of area, e.g., watts per square metre) that
would result from the emission of 1 kg of a given GHG to
that from the emission of 1 kg of CO2. For example, the
GWP for nitrous oxide (N2O) is 298, which means that 1 kg
of N2O emissions is equivalent to 298 kg of CO2 emissions.
By convention, the GWP values being used are those that
apply to a 100-year time horizon.
HFCs means hydrofluorocarbons.
Offshore installation means an offshore drilling unit, production platform or ship, or sub-sea installation and that is
attached or anchored to the continental shelf of Canada in
connection with the exploitation of oil or gas.
PFCs means perfluorocarbons.
Pipeline transportation system means all pipelines that
are owned or operated by the same person within a province or territory and that transport processed natural gas,
and their associated installations including storage installations but excluding straddle plants or other processing
installations.
Reporting company means a person who operates one
or more facilities that meet the reporting threshold as set
out in Schedule 3 of the Canada Gazette notice. The latest
Canada Gazette notice for the GHG Emissions Reporting Program can be found on Environment Canada’s
Greenhouse Gas website (www.ec.gc.ca/ges-ghg/default.
asp?lang=En&n=F3E7B38E-1).
Technical Guidance on Reporting Greenhouse Gas Emissions
PREFACE
Background
Purpose
Canada is working towards fulfilling its obligations and
domestic climate change policy objectives by ensuring
that it has the capacity to quantify, track and report progress on the reduction of greenhouse gas (GHG) emissions
in a way that meets a required level of accuracy, thoroughness, transparency and public credibility.
The purpose of this document is to provide guidance to
potential reporters to help determine if they are required
to submit a report and to present technical information
related to GHG emissions reporting. This technical information includes the GHGs and emission sources subject to
reporting, along with information on methods for calculating emissions and the required reporting format. An
overview of the reporting process is also described herein.
Should any inconsistencies be found between this guide
and the official Canada Gazette, Part I Notice with respect
to reporting of greenhouse gases (GHGs) for 2015, the notice
will prevail.
In March 2004, the Government of Canada initiated a
phased approach to the collection of GHG emissions data
and related information. The GHG Emissions Reporting
Program (GHGRP) was launched through the publication
of the first Canada Gazette notice in March 2004, which set
out basic reporting requirements. A Canada Gazette notice
is published every year requiring the reporting of GHG
emissions for the calendar year specified in the notice.
This program continues to be a part of Canada’s effort to
develop, through a collaborative process with the provinces and territories, a harmonized and efficient singlewindow reporting system to meet the GHG reporting
needs of all jurisdictions and minimize the reporting
burden for both Canadian industry and governments. The
information generated under the GHGRP supports a number of important objectives, including providing Canadians
with consistent information on GHG emissions, validating
industrial emission estimates presented in the National
Greenhouse Gas Inventory, supporting GHG information
needs of provinces and territories, and supporting regulatory initiatives.
Separate guidance is available regarding the online Single
Window System that should be used to submit a report
(see the GHGRP website at www.ec.gc.ca/ges-ghg/default.
asp?lang=En&n=040E378D-1). This guidance includes
instructions on how to use the reporting system, how to
complete and submit the report, and other relevant information.
With the Government of Canada’s commitment to reduce
GHG emissions, accurate tracking of Canada’s GHG emissions through the National Greenhouse Gas Inventory is an
important part of assessing Canada’s overall environmental
performance. By providing a more precise picture of the
sources and amounts of GHG emissions from Canadian
facilities, the GHGRP will contribute to the development,
implementation and evaluation of climate change policies and strategies. The facility data collected through this
program is published annually and is used to compare and
validate data presented in the National Greenhouse Gas
Inventory Report.
3
1
REPORTING
PROCESS OVERVIEW
calendar year, the last operator of that facility is required
to report for the portion of the calendar year during which
the facility was in operation.
The legal basis for the GHGRP is the Notice with respect to
reporting of greenhouse gases (GHGs) for [a specified year],
which is published annually in the Canada Gazette, Part I
under the authority of subsection 46(1) of the Canadian
Environmental Protection Act, 1999 (CEPA 1999).
All information (i.e., the GHG report, statement of certification and confidentiality request, if applicable) must
be submitted by the June 1st reporting deadline.
The current GHG reporting requirements stipulate that all
persons who operate a facility that emits 50 000 tonnes (or
50 kt) of carbon dioxide equivalent (CO2 eq) (the reporting
threshold) or more of GHGs in the calendar year are subject
to the reporting requirements and must report their emissions information to Environment Canada. Facilities need
to calculate their total direct emissions (in CO2 eq units) of
the GHGs covered by this reporting requirement to determine if they are required to report.
If the facility’s emissions meet or exceed the reporting
threshold, the facility is required to submit a report (see
Figure 1 for an overview of the reporting process). If the
facility’s emissions fall below the reporting threshold, the
facility is not required to submit a report but is encouraged
to submit a voluntary report nonetheless.
A reporting company with a facility or facilities subject to
the reporting requirements must include with the GHG
emissions report a statement of certification, signed by an
authorized signing officer, indicating that the information
submitted is true, accurate and complete. This statement
should be submitted electronically with the GHG report
through the online reporting system.
The reporting company may also submit, with the GHG
report, a written request that the reported information be
treated as confidential. If applicable, the reporting company must complete the confidentiality request process,
which includes preparing the written request and submitting it online with the report to Environment Canada.
The information that must be submitted includes general
information about the reporting company and facility
(e.g., name, address/location, contacts, parent companies,
various identifiers) and the GHG emissions information for
the facility in question. Each facility is required to report
total direct GHG emissions as per the reporting format
described in Section 4 of this document.
If the person who operates a facility changes during the
calendar year, the person who operates the facility as of
December 31st of that year shall report for the entire calendar year. If operations at a facility are terminated during the
4
If a facility reported emissions in a previous year but
does not meet the current year’s reporting threshold, it is
required to notify Environment Canada’s Pollutant Inventories and Reporting Division. Facilities can submit a Does
Not Meet Criteria notification online through the Single
Window System.
For any questions about Environment Canada’s GHGRP,
please contact:
Pollutant Inventories and Reporting Division
Environment Canada
Telephone: 819-938-3258 or toll-free at 1-877-877-8375
Email: [email protected]
Technical Guidance on Reporting Greenhouse Gas Emissions
Figure 1: Reporting Process Overview
Step 1:
Calculate the facilities
emissions for the
calendar year.
Step 2:
Do the emissions meet
or exceed the reporting
threshold?
NO
The facility is not
required to report its
emissions.
(The facility may choose
to submit a report on a
voluntary basis.)
YES
Has the facility
submitted a report
the previous year?
The facility is required
to report its emissions.
User gains access to the
reporting system.
}
NO
No further action
is required.
YES
Step 3:
Complete the secure
registration step.
Submit a
‘Does not meet Criteria’
notification for the
current year.
Step 4:
Complete the general
information about the
company and facility.
Step 5:
Complete the
emissions data.
Step 6:
Declare your
intention to request
confidentiality
online.
YES
Do you wish to submit a
confidentiality request?
NO
Step 6:
Submit the emission
report and the
Statement of
Certification online.
Step 7:
Prepare and attach
your written request
for confidentiality.
Step 8:
Submit the
Emission Report,
Confidentiality Request
and Statement of
Certification online.
Note: The deadline for submission of all
required information including written
requests for confidentiality is June 1st.
5
2
REPORTING
CRITERIA
2.1 Reporting Threshold
The reporting threshold under the current GHG reporting
requirements is 50 kt CO2 eq. A facility is subject to the
reporting requirements if its total direct emissions of GHGs
meet or exceed the reporting threshold. To complete this
assessment, it is necessary for a facility to calculate its total
emissions for the relevant calendar year for the GHGs and
emission sources covered. Total emissions are calculated
as the sum total mass of each of the gases or gas species
multiplied by their respective global warming potential
(GWP) (see Equation 1).
2.2 Greenhouse Gases
Subject to Reporting
The GHGs that are subject to mandatory reporting are
listed in Table 1. The GWP and Chemical Abstracts Service
Registry Number (CAS Number) for each of these GHGs
are also listed in the table. The GWPs listed in Table 1 are
updated values taken from the Intergovernmental Panel
on Climate Change (IPCC) Fourth Assessment Report,
stemming from improvements in climate change science.
These updated GWP values were applied starting with the
reporting of 2013 data under the GHGRP and will continue
into future years. For years prior to 2013, facilities should
refer to the Canada Gazette notices previously published
for the list of GWP values to use (available at www.ec.gc.ca/
ges-ghg/default.asp?lang=En&n=F3E7B38E-1) in determining if they meet the reporting requirements.
Emissions of individual species of hydrofluorcarbons (HFCs)
and perfluorocarbons (PFCs) must be quantified separately
and then multiplied by their GWPs. Only the emissions of
HFCs, PFCs and sulphur hexafluoride (SF6) that fall within
the definitions of industrial processes and industrial
product use must be included in the calculations (see
Section 4.3).
CO2 emissions from biomass materials, as further discussed
in Section 3.3, must not be included in the threshold calculation. However, if a report is required, CO2 emissions from
biomass combustion must be quantified and reported
separately as part of the reportable GHG information (see
Section 4). Methane (CH4) and nitrous oxide (N2O) emissions from biomass-related sources must be included in
the reporting threshold calculation and reported as part of
the GHG emission totals, if a report is required.
Equation 1: where:
E = total emissions of a particular gas or gas species from the facility (tonnes);
GWP = global warming potential of the same gas or gas species (see Section 2.2);
i = each emission source.
6
Technical Guidance on Reporting Greenhouse Gas Emissions
Table 1: Greenhouse Gases and Gas Species Subject to Mandatory Reporting
Greenhouse Gas
Formula
CAS Number
100-year GWP*
Carbon dioxide
CO2
124-38-9
1
Methane
CH4
74-82-8
25
Nitrous oxide
N2O
10024-97-2
298
Sulphur hexafluoride
SF6
2551-62-4
22 800
Hydrofluorocarbons (HFCs):
HFC-23 (trifluoromethane)
CHF3
75-46-7
14 800
HFC-32 (difluoromethane)
CH2F2
75-10-5
675
HFC-41 (fluoromethane)
CH3F
593-53-3
92
HFC-43-10mee (1,1,1,2,2,3,4,5,5,5-decafluoropentane)
C5H2F10
138495-42-8
1 640
HFC-125 (pentafluoroethane)
C2HF5
354-33-6
3 500
HFC-134 (1,1,2,2-tetrafluoroethane)
C2H2F4 (Structure: CHF2CHF2)
359-35-3
1 100
HFC-134a (1,1,1,2-tetrafluoroethane)
C2H2F4 (Structure: CH2FCF3)
811-97-2
1 430
HFC-143 (1,1,2-trifluoroethane)
C2H3F3 (Structure: CHF2CH2F)
430-66-0
353
HFC-143a (1,1,1-trifluoroethane)
C2H3F3 (Structure: CF3CH3)
420-46-2
4 470
HFC-152a (1,1-difluoroethane)
C2H4F2 (Structure: CH3CHF2)
75-37-6
124
HFC-227ea (1,1,1,2,3,3,3-heptafluoro-propane)
C3HF7
431-89-0
3 220
HFC-236fa (1,1,1,3,3,3-hexafluoro-propane)
C3H2F6
690-39-1
9 810
HFC-245ca (1,1,2,2,3-pentafluoro-propane)
C3H3F5
679-86-7
693
Perfluorocarbons (PFCs):
Perfluoromethane (tetrafluoromethane)
CF4
75-73-0
7 390
Perfluoroethane (hexafluoroethane)
C2F6
76-16-4
12 200
Perfluoropropane (octafluoropropane)
C3F8
76-19-7
8 830
Perfluorobutane (decafluorobutane)
C4F10
355-25-9
8 860
Perfluorocyclobutane (octafluoro-cyclo-butane)
c-C4F8
115-25-3
10 300
Perfluoropentane (dodecafluoro-pentane)
C5F12
678-26-2
9 160
Perfluorohexane (tetradecafluoro-hexane)
C6F14
355-42-0
9 300
* GWPs in Table 1 are from IPCC (2012).
Note: These updated GWPs apply to 2013 data and future years.
7
3
BASIC CONCEPTS
FOR REPORTING
EMISSIONS
3.1 Relationship with
UNFCCC and IPCC
The federal government, specifically Environment Canada,
is responsible for developing and reporting a reliable,
accurate and timely National Greenhouse Gas Inventory as
part of its obligations under the United Nations Framework
Convention on Climate Change (UNFCCC). The UNFCCC is
the first international legal instrument that deals directly
with climate change.2 To fulfill its obligations, Canada
must estimate its national GHG emissions according to the
comprehensive guidance provided by the UNFCCC, which
includes reference to the following key technical document that was developed by the Intergovernmental Panel
on Climate Change (IPCC).3
•
2006 IPCC Guidelines for National Greenhouse Gas
Inventories (IPCC, 2006);4
National GHG emissions and removals are reported to the
UNFCCC according to the manner, format and frequency
dictated by the UNFCCC Reporting Guidelines.5
Under the GHGRP, currently no specific estimation methods are prescribed. Reporters can choose the quantification methodologies most appropriate for their own
particular industry or application. However, reporting
facilities must use methods for estimating emissions that
are consistent with the applicable methods set out in the
UNFCCC Reporting Guidelines.
2 The UNFCCC was adopted at the June 1992 “Earth Summit” in Rio de
Janeiro and has been in force since March 1994. Its ultimate objective is
the “stabilization of greenhouse gas concentrations in the atmosphere at
a level that would prevent dangerous anthropogenic interference with
the climate system” (United Nations, 1992).
3 The IPCC, established in 1988 by the World Meteorological Organization and the United Nations Environment Programme, makes periodic
assessments of the climate change issue and reports to governments as
appropriate. It also provides scientific and technical advice to the Subsidiary Body for Scientific and Technological Advice to the UNFCCC.
4 The 2006 IPCC Guidelines for National Greenhouse Gas Inventories
consists of five volumes and includes new sources and gases as well as
updates to previously published methods.
5 The UNFCCC Reporting Guidelines are contained within the UNFCCC
Secretariat’s Report of the Conference of the Parties on its nineteenth session,
held in Warsaw from 11 to 23 November 2013. A link to this report can be
found in the References section of this document.
8
The IPCC Guidelines mentioned above describe various
approaches to estimating GHG emissions at the national
level, which can be applied at the facility level. These documents are available at the following link: www.ipcc-nggip.
iges.or.jp/public/2006gl/index.html.
3.2 Key Elements in
Calculating Emissions
The following four methods are used to determine GHG
emissions: monitoring and direct measurement, mass balance, emission factors, and engineering estimates.
The following key characteristics of the IPCC Guidelines are
useful for reporters when calculating their facility’s GHG
emissions:
1. The availability of a number of differing “tiers” of calculation methods
For various categories of emission sources, there are
several ways of calculating the emissions, described
as tiers (e.g., Tier 1, Tier 2, Tier 3), and each tier has an
associated increasing level of detail and accuracy (e.g.,
a Tier 2 method is considered more accurate than a
Tier 1 method).
2. The use of specific emission factors or data
An emission factor is a value that quantifies emissions
associated with an activity (e.g., fuel combustion). To
evaluate GHG emissions, “default emission factors”
are provided for many different fuels and activities.
These default emission factors are considered to be
less accurate than country-specific factors and even
less accurate than process-specific factors. Reporters
should use Canada-specific emission factors6 or, better yet, industry-specific or technology-specific ones,
where available. For example, the combustion of natural gas in a boiler results in emissions of GHGs such
as CO2, CH4 and N2O. Each has published emission
factors that relate its emission rates to quantities of
natural gas burned. To determine emissions, a facility
would need to determine the total quantity of natural
gas consumed during the calendar year (using billing
records or meter reading) and multiply this quantity
by the emission factor for each GHG. Canada’s latest
inventory report provides up-to-date Canada-specific
emission factors and information to assist in quantifying emissions.
6 Environment Canada uses various emission factors that are specific to
Canada for estimating emissions from several emission sources. For more
details, see the latest National Greenhouse Gas Inventory Report (a link to
this report is accessible at www.ec.gc.ca/ges-ghg). Reference details are
provided in Appendix B.
Technical Guidance on Reporting Greenhouse Gas Emissions
3. A focus on the prioritization of effort
The IPCC suggests that the most effort on quantifying emissions should be spent on those sources that
are the most critical: those that make up the largest
quantity, are responsible for the greatest increase
or decrease, or have the highest level of uncertainty
associated with them.
Although comprehensive and rigorous, the IPCC Guidelines provide a flexible approach to GHG calculation procedures. The prioritization of emission sources of greatest
importance is also emphasized. In prioritizing the work,
these guidelines recognize that the more specific the emission factor or methodology (in terms of geography, facility
or process), the better the emission estimate should be.
In the spirit of the IPCC Guidelines, reporters should prioritize their efforts when calculating their GHG emissions.
This concept can be applied by identifying the emission
sources of greatest significance at the facility and using
a higher level of effort when calculating emissions from
these sources. Since these emission sources have a greater
impact on the totals, the use of more detailed methods
would be appropriate. For example, for significant sources,
efforts could be focused on using available facility- or
process-specific emission factors or estimation methods, as
opposed to general or default emission factors or estimation methods. Applying a lower level of effort (i.e., less
detailed methods) to calculate emissions for less significant sources would minimize the impact on the level of
accuracy.
Since no absolute quantification standards are prescribed
at this point, reporters can be flexible in their choice of
emission calculation procedures. It is recognized that the
approaches chosen will depend to a certain extent on the
information available for the facility.
3.3 Emissions from Biomass
3.3.1 Combustion of Biomass
In accordance with UNFCCC Reporting Guidelines, special
consideration is necessary when reporting CO2 emissions from biomass in national inventories to ensure that
there is no double counting. These guidelines require the
reporting (although not the counting) of CO2 emissions
resulting from the combustion of biomass materials. These
emissions are not included in the national total, nor is the
reverse process (“sinks”). That is, neither the CO2 emitted
by combusted biomass nor that absorbed by growing
biomass is included in the national total.
In order to be consistent with national inventory reporting, reporters to the GHGRP are required to report CO2
emissions from biomass combustion. However, these
emissions are listed separately and not included in the
emission totals. This explicit reporting of CO2 emissions
from biomass-based combustion has the benefits of:
•
•
•
reminding reporters that these emissions need to be
reported internationally;
ensuring that CO2 emissions from biomass are
currently not counted in the totals; and
demonstrating the quantity of atmospheric CO2
loading that could be offset by biomass growth.
On the other hand, as is required under the IPCC
Guidelines, facilities must report and count CH4 and N2O
emissions from biomass combustion. There is no reverse,
biogenic mechanism by which replacement biomass
removes these emissions from the atmosphere. Therefore,
they must be included in the GHG totals in the same way
as CH4 and N2O emissions from any other material combusted.
It follows that CO2 emissions from the biomass portion of
waste that may be incinerated on site are to be reported
separately but are not counted in the emission totals. See
Section 4.2.9 for more details.
3.3.2 Non-combustion of Biomass
Under the GHGRP, emissions from the decomposition
of biomass in waste and wastewater must be reported.
Reported and counted emissions should include CH4 and
N2O. Aerobic decomposition of biomass in waste can emit
substantial quantities of CO2, but these emissions need
not be reported. Similarly, CO2 emissions generated from
the fermentation of biomass materials (e.g., corn or wheat)
are not to be reported. The production of ethanol is an
example of this type of fermentation process.
Reporting facilities will find additional details in
Section 4.2.9 on how to handle emissions from biomass.
3.4 Review and Verification
Environment Canada reviews the information submitted
by facilities and conducts a number of data quality checks
of the submitted data for compliance purposes and for
completeness. Environment Canada also follows up with
individual facilities if there are any clarifications needed
regarding their data. Reporters are required to keep
copies of the requested information, together with any
calculations, measurements and other data on which the
9
information is based, at the facility to which it relates or
at that facility’s parent company, located in Canada. All
information must be kept for a period of three years from
the date the report must be submitted.
Reporters are also required to submit a Statement of
Certification, signed by an authorized signing officer, stating that the information submitted is true, accurate and
complete.
Companies that meet reporting requirements but fail to
report, fail to report on time, or knowingly submit false or
misleading information, face penalties as listed under sections 272 and 273 of CEPA 1999. Facilities that did not meet
the reporting criteria in previous years should review their
status to determine whether they are required to report for
the current reporting year.
Currently, there are no specific requirements for a facility
to have its emissions verified by a third party. The information reported by a facility should nevertheless be verifiable, which means that any information that would allow
a facility’s emissions to be verified by the government or a
third party certified by the government to carry out such
verifications should be retained. Facilities can choose to
have their emissions verified by a third party if they wish.
4
EMISSIONS
REPORTING FORMAT
If a reporter has calculated the emissions for a given category or gas type and the emissions are zero, the reporter
should enter the digit “0” in the relevant numeric field.
The reporting facility needs to calculate and report its
direct emissions of the three gases CO2, CH4 and N2O
individually. When reporting these emissions, the reporter
is required to disaggregate the emissions by the following
source categories:
•
•
•
•
•
•
•
•
Stationary Fuel Combustion
Industrial Process
Venting
Flaring
Fugitive
On-site Transportation
Waste
Wastewater
The reporting facility also needs to calculate and report its
direct emissions of HFCs, PFCs and SF6 from industrial processes and industrial product use, by individual gas species. A graphical representation of the GHGs to be reported
under the GHGRP is presented in Table 2.
4.2 Carbon Dioxide, Methane
and Nitrous Oxide
Emissions
CO2, CH4 and N2O are reported individually, by source category. Additional information on each of these categories
is provided in the following subsections.
4.1 Reporting Emissions
Data
4.2.1 Stationary Fuel Combustion
Emissions
Environment Canada’s online single-window reporting
tool is available for reporting facilities to submit their GHG
emissions information to Environment Canada. To enter
GHG emissions data, the reporter will input numerical values (in units of tonnes) for the emission sources occurring
at the facility. The quantity of emissions in CO2 eq units will
be automatically calculated by the online reporting system.
Most facilities will have some form of stationary combustion. This category includes emissions from non-vehicular
combustion sources occurring at the facility, where the
fuel is burned for the purpose of producing energy (e.g.,
to generate electricity, heat or steam). It includes external
(e.g., boilers, air handling units) and internal (e.g., emergency generators, cogeneration turbines) combustion
sources. On-site waste incineration is also included if the
waste is combusted for energy. Emissions from waste
incineration used as a disposal method are included under
the Waste Emissions category (see Section 4.2.7).
A “not applicable” (N/A) box will be available for each emission source category and gas listed, and the reporter may
select this box only in those cases where:
•
•
10
the emission source or emission type does not occur at
the facility; or
the emissions from a given source are not estimated
due to the unavailability of data.
Note: If biomass is being combusted for the purposes
of creating energy, CH4 and N2O emissions should be
reported under Stationary Fuel Combustion Emissions.
Technical Guidance on Reporting Greenhouse Gas Emissions
Table 2: Greenhouse Gases to Be Reported by Facilities and Source Categories
Source Categories
Gas
Stationary Fuel
Combustion
Industrial
Process
Venting
Flaring
Fugitive
On-site
Transportation
Waste
Wastewater
Gas
Total
CO2a
l
l
l
l
l
l
l
l
q
CH4
l
l
l
l
l
l
l
l
q
N2O
l
l
l
l
l
l
l
l
q
HFCsb
l
q
PFCsb
l
q
SF6c
l
q
Facility Total
Emissions
q
Notes:
a. CO2 from biomass combustion is collected but not included in the facility total or threshold calculations.
b. Total for each species identifed from industrial processes and industrial product use.
c. Total from industrial process and industrial product use.
l
q
Emissions to be reported.
Emissions to be published.
The CO2 emissions should be reported under Biomass
Combustion Emissions (see Section 4.2.9).
needs; however, in this case, since the primary purpose of
coke oxidation is to produce pig iron, the emissions are
categorized as Industrial Process Emissions.7
4.2.2 Industrial Process
Emissions
4.2.3 Venting Emissions
This category refers to emissions from an industrial
process involving chemical or physical reactions other
than combustion and where the primary purpose of the
industrial process is not energy production. Examples of
industrial process emissions include mineral production
(e.g., cement, lime), metal production (e.g., iron and steel,
aluminium) and chemical production (e.g., adipic acid,
nitric acid).
Venting emissions are defined as the controlled release of
a waste gas to the atmosphere. These include, but are not
limited to, releases of casing gas, a gas associated with a
liquid (or solution gas), treater, stabilizer or dehydrator offgas, blanket gas and releases from pneumatic devices that
use natural gas as a driver and from compressor start-ups,
pipelines and other blowdowns, and metering and regulation station control loops.
This category of emissions is expected to be unique to
specific sectors and to specific facilities in a given sector,
depending on the operations performed at the facility.
In general, venting emissions are a result of the handling or
processing of fuel in the fossil fuel industries.
Note: In instances where industrial process emissions
are produced in combination with emissions from fuel
combusted for energy purposes, the emissions are to be
separated and categorized accordingly. Emissions produced for energy purposes (i.e., fuel combusted to use the
heat released) are included under Stationary Fuel Combustion Emissions, whereas industrial process emissions are
included under Industrial Process Emissions. The reduction
of iron in a blast furnace through the oxidation of coke
is an example where it may be confusing to categorize a
particular emission as energy or industrial. Invariably, the
heat released is used within the process or for other energy
4.2.4 Flaring Emissions
Flaring emissions are defined as controlled releases of
gases from industrial activities from the combustion of a
gas and/or liquid stream produced at a facility not for the
purpose of producing energy. They may arise from waste
petroleum incineration, hazardous emission prevention
systems (whether in pilot or active mode), well testing,
7 This categorization of emissions is in accordance with that provided
by the IPCC. Source: 2006 IPCC Guidelines for National Greenhouse Gas
Inventories, Volume 3, p. 1.12.
11
natural gas gathering systems, natural gas processing
plant operations, crude oil production, pipeline operations,
petroleum refining as well as chemical fertilizer and steel
production.
In general, flaring emissions are a result of the handling or
processing of fuel in the fossil fuel industries.
Note: Flaring of landfill gas should be accounted for under
the Waste Emissions category (see Section 4.2.7).
4.2.5 Fugitive Emissions
Fugitive emissions are defined as uncontrolled releases of
gases from industrial activities, other than releases that are
Venting Emissions or Flaring Emissions as described above.
In the case of fossil fuel industries, fugitive emissions
include releases resulting from the production, processing,
transmission, storage and use of solid, liquid or gaseous
fuels. Examples include leakage from natural gas transmission lines and processing plants, accidental releases
from oil and gas wells, and releases from the mining and
handling of coal.
In general, fugitive emissions are a result of the handling or
processing of fuel in the fossil fuel industries.
Note: The release of landfill gases are to be reported under
Waste Emissions.
4.2.6 On-site Transportation
Emissions
This category refers to any direct releases of CO2, CH4 and
N2O resulting from fuel combustion in machinery used for
the on-site (i.e., at the facility) transportation of substances,
materials or products used in the production process.
Examples of such activities may include:
•
•
•
equipment used at a steel mill to move molten metal
to different stages in the steel production process;
equipment used at oil sands operations to mine and/
or move oil sand or other materials to subsequent onsite processes (e.g., crushing, extraction); and
equipment used at above- or below-ground mining
operations to mine and/or move mined materials or
other intermediate products or materials to different
on-site production processes.
4.2.7 Waste Emissions
This category of emissions refers to releases that result
from waste disposal sources at a facility. This includes
12
landfilling of solid waste, flaring of landfill gas and waste
incineration. GHG emissions from waste-to-energy conversion, where waste material is used directly as fuel or
converted into fuel, must be calculated and reported under
Stationary Fuel Combustion Emissions. There are emissions
of CO2, CH4 and N2O from waste disposal, and special consideration is necessary for CO2 emissions originating from
biomass materials in waste (see Section 4.2.9).
4.2.8 Wastewater Emissions
This category of emissions refers to releases that result
from wastewater and wastewater treatment at a facility.
Wastewater treatment processes (aerobic and anaerobic)
typically result in emissions of CH4 and N2O, and these
emissions are reported under this category. CO2 is also a
product of aerobic and anaerobic wastewater treatment.
However, as described in Section 4.2.9, these emissions
should not be reported.
In general, closed underground sewers are not considered
a significant source of CH4 or N2O.
GHG emissions from wastewater treatment plants or
processes will vary based on the type of influent (municipal vs. industrial wastewater), volume of influent and the
specific treatment processes used. If CH4 from an anaerobic
digestion process is collected and combusted for energy,
it should be reported under Stationary Fuel Combustion Emissions. Advanced treatment plants with nutrient
removal (i.e., nitrification and denitrification) represent a
small but distinct source of N2O.
Much of the N2O that leaves a wastewater treatment plant
in the liquid effluent stream is eventually released to the
atmosphere and does represent a significant source of
GHGs, but wastewater treatment facilities are not required
to report this type of delayed-flux emission from effluent.
4.2.9 CO2 Emissions from
Biomass
(i) CO2 Emissions from Combustion of Biomass
The facility may use biomass materials as a fuel source in
its on-site combustion processes. The reporting facility
must report the CO2 emissions from the combustion of
biomass fuels under Biomass Combustion Emissions, and
these should not be included in the emission totals for the
facility. Any CH4 and N2O emissions should be reported
under either Stationary Fuel Combustion Emissions if the
biomass is being burned to create energy, or under Waste
Technical Guidance on Reporting Greenhouse Gas Emissions
Emissions in the case of waste incineration and landfill gas
flaring processes, and these emissions must be included in
the facility totals.
Similarly, for waste incineration processes that may occur
at the facility, the waste stream may be composed of
organic (or biomass) materials and fossil fuel–based carbon
materials (e.g., plastics, rubber, liquid solvents, waste oil).
The CO2 emissions from the biomass portion being incinerated should be reported separately in the GHG report (and
not included in the CO2 emission totals), whereas the CO2
emissions resulting from incineration of the fossil fuel–
based fraction must be included in the facility totals.
As a further example of combustion of biomass materials,
in the case of flaring of landfill gas, the CO2 emissions produced from this combustion process should be reported
separately in the reporting tool and not included in the
emission totals, since landfill gas is considered a product
stemming from the biodegradation of biomass material.
(ii) CO2 Emissions from Non-combustion of Biomass
Waste disposal and wastewater treatment processes can
produce CO2 emissions, a result of aerobic decomposition
of biomass material in the waste or wastewater stream.
The reporter is not required to report these CO2 emissions;
however, emissions of CH4 and N2O resulting from decomposition must be reported in the Waste or Wastewater
categories.
Fermentation of sugar or converted starch contained
in grains (e.g., corn or wheat) in the ethanol production
process generates CO2 emissions. These emissions are not
to be reported.
4.3 Hydrofluorocarbon,
Perfluorocarbon and
Sulphur Hexafluoride
Emissions
The reporting facility also needs to calculate and report
its direct emissions of the HFC and PFC gas species listed
in Table 1, and the gas SF6, if the facility emits these GHGs
from industrial processes and industrial product use.
HFC, PFC and SF6 emissions from industrial processes are
described as emissions resulting from a chemical or physical transforming of material, such as HFCs and PFCs used
as foam-blowing agents and PFC emissions from anode
effects in primary aluminium smelting.
Industrial product use means the use of a product for an
industrial process that does not react in the process, such
as SF6 and HFCs used in the magnesium industry as a cover
gas. Use of SF6 in electrical equipment (e.g., gas-insulated
switchgears, circuit breakers) is also considered an industrial product use.
The following subsections provide additional detail on
these GHGs and possible sources of such emissions.
4.3.1 Hydrofluorocarbons
(i) Overview
HFCs are a series of synthetic gases containing carbon,
hydrogen and fluorine (see Table 1 for a listing of individual
HFC species). While HFCs are emitted in small quantities, they have disproportionate effects as a result of long
atmospheric lifetimes, which in turn lead to large GWPs.
The HFC species have 100-year GWPs ranging from 92 to as
high as 14 800 (IPCC, 2012). The use of HFCs is expected to
grow substantially as a result of the phasing out of various
ozone-depleting substances (IPCC, 2006). HFCs are not
included under the Montreal Protocol because they are not
considered to be ozone-depleting substances.
(ii) Sources
The main sources of HFC emissions from industrial processes and industrial product use include emissions arising
from foam blowing and the use of HFCs as a cover gas in
metal production.
Emissions of HFCs from other applications, such as refrigeration, air conditioning, propellants in aerosols, fire
extinguishers and solvents, are not considered industrial
process or industrial product use emissions under the
GHGRP and therefore should not be reported.
4.3.2 Perfluorocarbons
(i) Overview
PFCs are a family of industrial gases, and they should be
reported by individual PFC gas species (see Table 1). Emissions of PFCs are relatively low by mass; however, they are
potent GHGs, with 100-year GWPs ranging between 7 390
and 12 200 (IPCC, 2012). PFCs are not ozone-depleting
substances, so they are not included under the Montreal
Protocol.
13
(ii) Sources
The main sources of PFC emissions from industrial processes and industrial product use are attributed to two areas:
aluminium production and foam blowing. PFC emissions
are an undesirable by-product of aluminium production,
while PFCs are purchased and used as foam-blowing
agents.
Emissions of PFCs from other applications, such as refrigeration, air conditioning, semiconductor manufacturing,
solvents, aerosols and fire extinguishing, are not considered industrial process or industrial product use emissions
under the GHGRP and therefore should not be reported.
4.3.3 Sulphur Hexafluoride
(i) Overview
SF6 is a synthetic gas with chemical properties that render
it relatively inert, which makes it a preferred choice in various industrial applications. It is a particularly potent GHG,
with a 100-year GWP of 22 800 and an estimated lifetime of
about 3 200 years (IPCC, 2012).
(ii) Sources
The main sources of SF6 emissions from industrial processes and industrial product use include SF6 used as a
cover gas in magnesium smelting and casting as well as for
special foundry products in the aluminium industry. Use of
SF6 as an insulating gas in electrical equipment (e.g., gasinsulated switchgear, circuit breakers) is also considered as
an industrial product use.
extended and uninterrupted period), predictive emission
monitoring (correlations developed between measured
emission rates and process parameters) or source testing
(e.g., stack sampling).
Mass Balance:
This type of method involves the application of the law of
conservation of mass to a facility, process or piece of equipment. Emissions are determined from the difference in the
input and output of a unit operation where the accumulation and depletion of a substance are included in the
calculations.
Emission Factors:
This method uses emission factors (EF) to estimate the
rate at which a pollutant is released into the atmosphere
(or captured) as a result of some process activity or unit
throughput. The EFs used may be average or general EFs,
or technology-specific EFs.
Engineering Estimates:
This type of method may involve estimating emissions
based on engineering principles and judgment, using
knowledge of the chemical and physical processes
involved, the design features of the source, and an understanding of the applicable physical and chemical laws.
Reporters are reminded of the legal requirement to keep
copies of the information submitted, together with any
calculations, measurements and other data on which the
information is based, for a minimum period of three years
from the date the information must be submitted.
4.4 Estimation Methods
Currently, there are no specific protocols to define how
reporters must calculate their GHG emissions. However,
reporters must use methods that are consistent with the
methodologies approved by the UNFCCC and developed
by the IPCC. Refer to sections 3.1–3.3 for background
information and a more complete description of the flexibility allotted to reporters in their estimation procedures.
Facilities can also refer to Annexes 3 and 6 of Part 2 of the
National Inventory Report to obtain detailed explanations
of estimation methodologies and emission factors used by
Environment Canada in the development of the estimates.
The reporting facility must identify and report the type
of estimation method or methods used to determine the
quantities of emissions reported. Such methods include
monitoring or direct measurement, mass balance, emission factors and engineering estimates. These are defined
below.
For further details on the IPCC methodologies, reporters
should refer to Table 3, which presents specific references
to the relevant sections of the 2006 IPCC Guidelines for the
emission sources subject to reporting (these documents
are available at the following link: www.ipcc-nggip.iges.
or.jp/public/2006gl/index.html).
Emissions of SF6 from other applications, such as fire suppression and explosion protection, leak detection and
various electronic applications, are not considered industrial process or industrial product use emissions under the
GHGRP and therefore should not be reported.
Monitoring or Direct Measurement:
This type of method may involve continuous emission
monitoring systems (i.e., emissions recorded over an
14
Technical Guidance on Reporting Greenhouse Gas Emissions
Table 3: Reference to Methodological Guidance in the 2006 IPCC Guidelines, by Emission Source
Emission Source Category
2006 IPCC Guidelines
CO2, CH4, N2O
Stationary Fuel Combustion
Volume 2 (Energy), Chapter 2 (Stationary Combustion), pages 2.1–2.47
Industrial Process
Volume 3 (Industrial Process and Product Use), Chapters 1–8
Venting
Volume 2 (Energy), Chapter 4 (Fugitive Emissions), pages 2.1–2.47
Flaring
Volume 2 (Energy), Chapter 4 (Fugitive Emissions), pages 2.1–2.47
Fugitive
Volume 2 (Energy), Chapter 4 (Fugitive Emissions), pages 2.1–2.47
Waste
Volume 5 (Waste), Chapters 1–5
Wastewater
Volume 5 (Waste), Chapter 6 (Wastewater Treatment and Discharge), pages 6.1–6.28
On-site Transportation
Volume 2 (Energy), Chapter 3 (Mobile Combustion), pages 3.1–3.78
HFCs, PFCs, SF6
HFCs
Various chapters, including:
• Volume 3 (Industrial Process and Product Use), Chapter 3 (Chemical Industry Emissions),
pages 3.70–3.94
• Volume 3 (Industrial Process and Product Use), Chapter 7 (Emissions of Fluorinated Substitutes for
Ozone Depleting Substances), pages 7.1–7.71
PFCs
Various chapters, including:
• Volume 3 (Industrial Process and Product Use), Chapter 4 (Metal Industry Emissions), pages 4.1–4.85
• Volume 3 (Industrial Process and Product Use), Chapter 7 (Emissions of Fluorinated Substitutes for
Ozone Depleting Substances), pages 7.1–7.71
• Volume 3 (Industrial Process and Product Use), Chapter 8 (Other Product Manufacture and Use),
pages 8.1–8.43
SF6
Various chapters, including:
• Volume 3 (Industrial Process and Product Use), Chapter 4 (Metal Industry Emissions), pages 4.1–4.85
• Volume 3 (Industrial Process and Product Use), Chapter 8 (Other Product Manufacture and Use),
pages 8.1–8.43
15
APPENDIX A: Frequently Asked Questions
Quick Reference
General
Page 18
Q1
How many facilities are affected by mandatory greenhouse gas (GHG) reporting? What sort of facilities
are these?
Page 18
Q2
What constitutes 50 kt of CO2 eq?
Page 18
Q3
Why did the Global Warming Potential (GWP) values change in 2013, and what does it mean for
reporters?
Page 18
Q4
The reporting threshold under Environment Canada’s GHG Emissions Reporting Program (GHGRP) is
50 kt or more of GHG emissions, in CO2 eq units. What are the reporting thresholds in other Canadian
jurisdictions?
Page 19
Q5
Are landfills and incinerators included in the mandatory GHG reporting requirements for emissions?
Page 19
Q6
When can I submit the required information for this year’s emissions? Can I send the information before
June 1st?
Page 19
Q7
Will the reported data be verified for accuracy?
Page 19
Q8
Are there penalties for not reporting, late submission or faulty reporting?
Page 19
Q9
Who must report emissions if the facility underwent a change of operator during the calendar year?
Page 19
Q10
Do emissions need to be reported if a facility closed during the calendar year?
Page 19
Q11
If the parent company of a facility is not Canadian, does the facility need to report?
Page 20
Q12
Will you be offering any type of training sessions and/or workshops for GHG reporters?
Page 20
Q13
What is the D-U-N-S number?
Page 20
Q14
What is a Statement of Certification?
Page 20
Q15
Who must sign the Statement of Certification on behalf of a reporting facility?
Page 20
Q16
Since the Canada Gazette notice on GHG reporting requirements does not prescribe a specific
mandatory protocol or methodology for estimation or quantification of GHG emissions, what is the
need for a Statement of Certification by an officer of the reporting facility?
Page 21
Q17
What are the requirements for the retention of records?
Page 21
Q18
Will I receive any feedback on my report?
Technical Information
Page 21
Q19
How are GHG emissions calculated by reporting facilities?
Page 21
Q20
Will any guidelines be issued on the estimation of GHG emissions for the reporting year?
Page 22
Q21
If a reporting emitter adopts estimation or quantification protocols for future years that are different
from those used in Phase 1, and if the resulting estimates of emissions differ significantly, how will the
differing results be handled?
Page 22
Q22
When reporting GHG emissions, is the requirement to report as a CO2 eq or the actual tonnage of each
gas? For example, would I report 100 tonnes of N2O or 29 800 tonnes of CO2 equivalent units for N2O?
Page 22
Q23
Why does the pipeline definition refer to “pipeline transportation system” while the definition used for
other emissions-reporting purposes in the National Pollutant Release Inventory (NPRI) refers to “pipeline
installation”?
Page 22
Q24
I have a facility that is a pipeline transportation system. What should I enter as the location of this facility?
Page 23
Q25
Can you tell me more about the requirement for facilities to provide the latitude and longitude
coordinates of the facility and how such information should be entered online for the report?
Page 23
Q26
What should be entered as the location of an offshore installation?
16
Page 23
Q27
How does the presence on site of a cogeneration unit influence emissions reporting? What if I am not the
operator of the cogeneration unit?
Page 23
Q28
Do emissions related to space heaters need to be reported?
Page 23
Q29
Am I required to report emissions from the combustion of biomass?
Page 24
Q30
Am I required to report CO2 emissions from the fermentation of biomass materials?
Page 24
Q31
If most of the CO2 emissions from my facility are from the burning/combustion of natural gas in the
boilers and furnaces, do they count as “CO2 emissions from the combustion of biomass”?
Page 24
Q32
How are emissions from electricity consumption reported by a facility?
Page 24
Q33
Where should CO2 emissions from natural gas sweetening be reported in terms of categorization?
Page 24
Q34
Do I need to report transportation emissions?
Page 24
Q35
How do I submit my GHG information to Environment Canada?
Publication and Confidentiality of Data
Page 25
Q36
What is this facility-level data used for? Is it part of the data for Canada’s National Greenhouse Gas
Inventory that is submitted annually to the United Nations?
Page 25
Q37
Will the information I provide to Environment Canada be kept confidential?
Page 25
Q38
Some industries might be concerned that releasing their GHG emissions data to the public could affect
their competitive position. How have you addressed those concerns in the reporting system?
Page 25
Q39
Who will have access to information reported?
Page 26
Q40
How do I request that my submission be treated as confidential?
Page 26
Q41
If a reporter is granted confidentiality in the first reporting year, must that reporter submit a
confidentiality request every year thereafter?
Page 26
Q42
Is there an appeal process if a reporter has not been granted confidentiality? If so, what is the timeline to
submit the appeal?
17
GENERAL
Q1
How many facilities are affected by mandatory greenhouse gas (GHG) reporting? What sort of
facilities are these?
Only those facilities that emit the equivalent of 50 000 tonnes (50 kt) or more of carbon dioxide (in CO2
equivalent units, or CO2 eq) per year are required to report. This threshold is expected to apply to over
500 facilities across Canada, in all sectors. Facilities that do not meet the reporting threshold are encouraged
to report voluntarily.
Major industrial facilities that produce electricity, heat or steam on site using fossil fuels are those that would
typically emit more than 50 kt of GHGs per year. These could include power generation facilities, integrated
steel mills, facilities involved in smelting and refining metals, petroleum refineries, and chemical production
facilities. Other operations, such as large landfills and incinerators, could also be subject to this mandatory
reporting.
Q2
What constitutes 50 kt of CO2 eq?
The following examples are given to provide context for the magnitude of this threshold. See Section 4 for
further information regarding how to quantify your emissions.
•
•
•
•
Q3
A commercial or institutional facility combusting natural gas for heat or process use in furnaces or
boilers with a combined maximum heat input of 115 million kilojoules/hr (109 million BTU/hr), operating at full capacity, 24 hours per day, 7 days per week, for one year would meet the threshold.
The production of 17 159 tonnes of nitric acid in a “Type 1” dual-pressure plant with extended absorption would meet the threshold.
The production of 32 051 tonnes of ammonia using the natural gas reforming process to produce
hydrogen would meet the threshold.
The combustion of 17.9 million litres of diesel fuel in one year in stationary sources such as diesel generators would meet the threshold.
Why did the Global Warming Potential (GWP) values change in 2013, and what does it mean for
reporters?
Since 2013, the GWP values from the Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment
Report must be used by facilities to assess whether they meet the 50-kt CO2 eq reporting threshold. The use
of the latest GWP values is important to ensure that the facility-level GHG reporting occurring through the
GHGRP aligns with the revised United Nations Framework Convention on Climate Change (UNFCCC) GHG
reporting requirements and Canada’s National Greenhouse Gas Inventory. Canada’s National Greenhouse
Gas Inventory Report (NIR), which is annually submitted to the UNFCCC, started using the updated GWP values in the 2015 submission for reporting 2013 emissions and removals. The use of the updated GWP values
will also promote consistency with other GHG reporting initiatives (e.g., annual facility-level GHG reporting
required by the United States Environmental Protection Agency).
Q4
The reporting threshold under Environment Canada’s GHG Emissions Reporting Program
(GHGRP) is 50 kt or more of GHG emissions, in CO2 eq units. What are the reporting thresholds in
other Canadian jurisdictions?
A number of provinces have GHG reporting programs, each specifying their own reporting requirements,
including reporting thresholds. For example, the reporting threshold for Alberta is set at 50 kt (for its
Specified Gas Reporting Regulation), Ontario at 25 kt, and British Columbia, Quebec and Nova Scotia are at
10 kt. It is the facility’s responsibility to understand the various GHG reporting obligations and to determine
whether a GHG report is required to be submitted to the federal and/or provincial jurisdictions. Particular
attention should be given to the use of GWP values that may be required under provincial GHG reporting
obligations, given that the GHGRP has incorporated the updated values, starting with the 2013 data year,
and provinces may or may not use the updated GWPs.
18
Q5
Are landfills and incinerators included in the mandatory GHG reporting requirements for
emissions?
Any facility that emits more than 50 kt of CO2 eq in the calendar year must report. Landfills and incinerators
fall within the definition of “facility.” (See the Waste category in Section 4.2.7 for details.)
Q6
When can I submit the required information for this year’s emissions? Can I send the information
before June 1st?
The information will be collected electronically through Environment Canada’s Single Window System. The
system is normally ready to collect data submissions by the spring of each year; therefore reporters are
able to submit their information well in advance of the June 1st reporting deadline. Details regarding the
online reporting tool are available on Environment Canada’s GHG website (www.ec.gc.ca/ges-ghg/default.
asp?lang=En&n=F3E7B38E-1).
Q7
Will the reported data be verified for accuracy?
Facilities must ensure that the data they submit is accurate. Reporters are required to submit a Statement of
Certification, signed by an authorized official, stating that the information contained in the attached emission report is true, accurate and complete.
Reporters also have a legal obligation to keep copies of the information submitted, along with any calculations, measurements and other data on which the information is based. All information must be kept for a
period of three years from the date the information was reported to Environment Canada.
Environment Canada reviews the submitted information and conducts a number of checks for compliance
purposes and for completeness. Clarifications may be sought from individual facilities where necessary.
Q8
Are there penalties for not reporting, late submission or faulty reporting?
Q9
Who must report emissions if a facility underwent a change of operator during the calendar year?
Q10
Do emissions need to be reported if a facility closed during the calendar year?
Q11
If the parent company of a facility is not Canadian, does the facility need to report?
All persons who operate a facility that is subject to the GHG reporting requirements outlined in the
Canada Gazette notice under the authority of the Canadian Environmental Protection Act, 1999 (CEPA 1999)
are legally obligated to provide whatever information is required by the notice. Any person in contravention
of CEPA 1999 by failing to report, late submission or faulty reporting will be referred to enforcement staff
and may be subject to enforcement action. Further information on enforcement and compliance under
CEPA 1999 can be found online at www.ec.gc.ca/lcpe-cepa (see Enforcement and Compliance).
If a person operates a facility that is subject to reporting changes during the calendar year, then the person
operating the facility, as of December 31st of that calendar year, must report for the entire calendar year.
If operations at a facility are terminated in any calendar year, the last operator of that facility is required to
report for the portion of the calendar year during which the facility was in operation (if the facility emissions
meet the reporting threshold requirement). The last operator should inform the Pollutant Inventories and
Reporting Division about the status of the facility to avoid further follow-up.
If the facility is located in Canada and exceeds the reporting threshold, then the operator is required to submit
a report for the facility. The operator would not, however, be required to provide parent company information
if there is no Canadian parent company.
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Q12
Will you be offering any type of training sessions and/or workshops for GHG reporters?
Environment Canada’s GHG website (www.ec.gc.ca/ges-ghg/default.asp?lang=En&n=F3E7B38E-1) offers
guidance on the reporting requirements and the online reporting tool. Environment Canada has held GHG
reporting information sessions in previous reporting cycles (e.g., webex), and communications will be sent
out to facility contacts currently on the GHGRP’s distribution list if similar sessions are held from one reporting year to the next.
If you wish to be added to the GHGRP’s distribution list, you can send a request by email to
[email protected]
Q13
What is the D-U-N-S number?
D-U-N-S numbers are unique nine-digit identification sequences that provide unique identifiers of single
business entities while linking corporate family structures together. The internationally recognized numbering system is developed and maintained by the private firm of D&B (formerly Dun and Bradstreet).
D&B links the D-U-N-S numbers of parents, subsidiaries, headquarters and branches of more than 62 million corporate family members around the world. Used by the world’s most influential standards-setting
organizations, the D-U-N-S number is recognized, recommended and/or required by more than 50 global,
industry and trade associations, including the United Nations, the U.S. federal government, the Australian
government and the European Commission.
If a facility or company does not have a D-U-N-S number, it is not required to get one in order to submit an
emissions report.
Q14
What is a Statement of Certification?
Q15
Who must sign the Statement of Certification on behalf of a reporting facility?
Q16
Since the Canada Gazette notice on GHG reporting requirements does not prescribe a specific
mandatory protocol or methodology for estimation or quantification of GHG emissions, what is
the need for a Statement of Certification by an officer of the reporting facility?
A Statement of Certification is a statement or confirmation signed by an authorized signing officer of the
reporting company, indicating that the information submitted in response to the GHG reporting requirements is true, accurate and complete.
The reporting facility may designate anyone within its organization to sign, provided that the individual has
delegated powers to accept legal responsibility for the information provided and is in a position to knowledgeably attest to the completeness and accuracy of the submitted report. Facilities may, for example, designate the chief executive officer, the environmental coordinator or the plant manager to certify the report.
The authorized signing officer must certify the GHG emissions report electronically at the time of report
submission through the online reporting tool.
There are two important reasons for the required certification:
1.
To provide assurance, from a suitable representative of the reporting facility, that the facility has
complied with the reporting requirements. In signing, the officer is attesting that:
• he or she has reviewed the submitted report and any supporting documents;
• he or she has exercised due diligence to ensure that the information provided is true and complete; and
• to the best of the signing officer’s knowledge, the amounts and values provided in the report are
accurate, based on reasonable estimates using available data and quantification methodology
chosen by the reporting facility.
2. To provide a reasonable degree of openness, transparency and visible accountability in the reporting process and, in so doing, to ensure a high degree of public and stakeholder confidence in the
integrity of the reporting system and the results obtained.
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Q17
What are the requirements for the retention of records?
Q18
Will I receive any feedback on my report?
The Canada Gazette notices published under the federal GHG reporting program indicate that records must
be maintained for a period of three years from the date the information must be submitted.
Individual feedback to reporters will not normally be provided (unless clarification is needed on specific
information that was reported). However, appropriate government authorities will respond to specific
requests for information.
For questions about the GHGRP, please contact:
Pollutant Inventories and Reporting Division
Environment Canada
Place Vincent Massey, 7th Floor
351 St. Joseph Boulevard
Gatineau QC K1A 0H3
Telephone: 819-938-3258 or toll-free at 1-877-877-8375
Fax: 819-938-5280
Email: [email protected]
Provincial partners using the Single Window System for GHG reporting include Alberta, British Columbia
and Ontario.
For assistance with Government of Alberta GHG reporting requirements, please contact the Alberta
Environment and Parks’ GHG Reporting Program at [email protected] or the Alberta Environment and
Parks’ Climate Change policy unit at 780-427-5200.
For assistance with the Government of British Columbia GHG reporting requirements, please contact the
British Columbia Ministry of Environment at [email protected]
For assistance with the Government of Ontario GHG reporting requirements, please contact the Ontario
Ministry of Environment and Climate Change at [email protected] or at 416-649-4480 or
1-855-815-6400.
TECHNICAL INFORMATION
Q19
How are GHG emissions calculated by reporting facilities?
Q20
Will any guidelines be issued on the estimation of GHG emissions for the reporting year?
There are a number of methods that a facility may choose to use to calculate its GHG emissions. These
include monitoring and direct measurement, mass balance, emission factors, and engineering estimates.
Reporting facilities must use methods for estimating emissions that are consistent with the reporting guidelines adopted by the UNFCCC and developed by the IPCC (see Section 4.4).
There are no specific protocols developed for estimating GHG emissions that facilities must use; however,
reporting facilities must use methods that are consistent with the methodologies approved by the UNFCCC
and developed by the IPCC. This technical guidance document is designed to help potential reporters determine if they are required to submit a report. It also includes technical information related to GHG emissions
to be reported and the required reporting format. Should any inconsistencies be found between this guide
and the official Canada Gazette, Part I Notice with respect to reporting of greenhouse gases (GHGs) for 2015, the
notice will prevail.
Help desk support is also available to facilities that may have questions on how to calculate their GHG
emissions (see Q18).
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Q21
If a reporting emitter adopts estimation or quantification protocols for future years that are different from those used in Phase 1, and if the resulting estimates of emissions differ significantly,
how will the differing results be handled?
The purpose behind the phased approach to the development of the full domestic reporting system is to
develop, test, assess and refine all aspects of reporting, including estimation and quantification protocols
and methodologies. Until suitable methodologies and protocols are finalized, variations in results can be
expected if there are changes in selected methodologies from one year to the next. It is important to recall
that, as per the Canada Gazette notices published under the federal GHG reporting program, reporters must
keep copies of the required information, together with any calculations, measurements and other data on
which the information is based. For transparency, facilities should also identify in their GHG reports reasons
behind emission changes from one year to the next, including methodological changes.
Q22
When reporting GHG emissions, is the requirement to report as a CO2 eq or the actual tonnage of
each gas? For example, would I report 100 tonnes of N2O or 29 800 tonnes of CO2 eq units for N2O?
The reporter will be required to report the emissions of each individual GHG type, expressed in units of
tonnes for each. For the example listed above, the reporter would report 100 tonnes of N2O.
Please note, however, that when a potential reporter is assessing whether he or she needs to submit a
report, he or she will need to convert the emissions to CO2 eq units to compare them with the reporting
threshold. The CO2 eq value is how much CO2 would be required to produce a similar warming effect, and it
is calculated by multiplying the amount of the gas by an associated GWP. See Section 2.2 for a complete list
of the GWPs for each GHG.
If the facility meets or exceeds the reporting threshold of 50 kt of CO2 eq for this year, emissions for that
facility must be reported.
Q23
Why does the pipeline definition refer to “pipeline transportation system,” while the definition
used for other emissions-reporting purposes in the National Pollutant Release Inventory (NPRI)
refers to “pipeline installation”?
A pipeline is considered a mode of transport. For GHG reporting purposes, the concern is with both pointsource emissions associated with stationary combustion sources such as compressors at pipeline installations as well as fugitive emissions along the length of the entire pipeline system. A natural gas transmission
company that has several pipeline operations or networks within and across several provinces should use
the provincial boundaries to identify its “pipeline transportation systems” and then report GHG emissions
for each discrete system.
Q24
I have a facility that is a pipeline transportation system. What should I enter as the location of this
facility?
The location of a pipeline transportation system can be defined as the location of the largest unit in the
system. Alternatively, you could define the location of the facility as the point where the boundary coincides
with the point of entry or start of the pipeline system. A description of the extent of the pipeline system
and an indication of nearby cities or towns would also be helpful in locating such a facility. Once a location
has been selected for the first year of reporting, it is important that it be kept constant in subsequent years
(unless it no longer applies for some reason). Similarly, the explanations above apply to facilities other than
pipeline transportation systems that are spread out over large areas.
Note: The requirement for latitude and longitude information is not mandatory for pipeline transportation
systems, although this information can be provided along with other location details (in particular, if the
reporter uses the location of the largest unit in the system to describe the location of the pipeline system).
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Q25
Can you tell me more about the requirement for facilities to provide the latitude and longitude
coordinates of the facility and how such information should be entered online for the report?
Since 2013, the Canada Gazette notice (requiring the reporting of GHG emissions from facilities for the
specified year) has included the requirement that all facilities except pipeline transportation systems provide their latitude and longitude information. The majority of facilities already provide this information to
Environment Canada as part of their NPRI reports during their first year of reporting. The latitude and longitude information will be used by Environment Canada to more precisely determine the location of the
facilities and will enhance existing departmental public reporting on this facility-level GHG information (i.e.,
mapping of facilities). The reporter is to provide the latitude and longitude under the Geographical Address
tab for the facility in the Single Window Information Manager of the Single Window System.
Q26
What should be entered as the location of an offshore installation?
Q27
How does the presence on site of a cogeneration unit influence emissions reporting? What if I am
not the operator of the cogeneration unit?
Offshore installations must be specified using latitudinal and longitudinal coordinates.
If there is a cogeneration unit located on site at your facility and it generates direct GHG emissions, these
emissions are to be reported. The emissions are to be categorized under Stationary Fuel Combustion, since
cogeneration units produce energy (typically of at least two forms). Total direct GHG emissions must be
reported, even if some of the resultant energy is exported off site. If the operator of the cogeneration unit is
different from the operator of the overall facility, a separate report must be submitted by the operator of the
cogeneration unit (if the reporting threshold is reached).
Q28
Q29
Do emissions related to space heaters need to be reported?
Yes, reporters are required to include emissions from space heaters utilizing combustion (i.e., burning fuel),
and these emissions are to be included as part of the total under the Stationary Fuel Combustion category
(unless the fuel burned is a biomass material, in which case special consideration is necessary for the CO2
emissions; see Section 4.2.9).
Am I required to report emissions from the combustion of biomass?
Yes, it is necessary to calculate and report the quantity of emissions of CH4 and N2O from the combustion
of biomass materials. This includes emissions resulting from biomass burned for any purpose except land
clearing (see note below). The CO2 emissions from biomass combustion must be calculated and reported
separately in the reporting tool. These CO2 emissions should not be included as part of the total emissions
from the facility. However, the CH4 and N2O emissions are to be included in the emission totals. The following
materials are considered to be biomass materials:
• plants or plant materials, animal waste, or any product made of either of these;
• wood and wood products, charcoal and agricultural residues and wastes (including organic matter such
as trees, crops, grasses, tree litter or roots);
• that portion of biologically derived organic matter in municipal and industrial wastes (this would include
wastewater treatment sludge from pulp and paper plants). It is important to note that only the biomass
portion of industrial or municipal waste should be included in this category. If the portion derived from
fossil fuels is combusted, the emissions from this portion must follow the rules for non-biomass-based
sources;
• bio-alcohols;
• black liquor;
• landfill gas;
• sludge gas; and
• animal- or plant-derived oils.
Note: Occasionally, tree stumps, branches, twigs and leaves are burned on site as land is cleared. The GHGs
emitted (CO2, CH4 and N2O) from this activity should not be reported.
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Q30
Q31
Am I required to report CO2 emissions from the fermentation of biomass materials?
No, reporters are not required to calculate and report CO2 emissions from the fermentation of biomass materials. For example, in ethanol production, CO2 emissions are generated from the fermentation of biomass
materials (e.g., corn or wheat). These emissions are not to be reported to the GHGRP.
If most of the CO2 emissions from my facility are from the burning/combustion of natural gas in
the boilers and furnaces, do they count as “CO2 emissions from the combustion of biomass”?
Standard commercial natural gas is a fossil fuel and hence does not fall into the category of biomass fuels.
Thus, all GHG emissions from the combustion of commercial natural gas (e.g., CO2, CH4 and N2O) must be
reported and counted in emission totals or when assessing whether a facility meets the reporting threshold.
Only specialized, biomass-derived gas (e.g., CH4 produced from a digester or landfill and usually used on
site) would be considered a biomass fuel. CO2 emissions from the combustion of biomass materials are not
included in Stationary Fuel Combustion totals (i.e., are reported separately), as it is assumed that the biomass is produced in a sustainable manner.
Q32
How are emissions from electricity consumption reported by a facility?
Q33
Where should CO2 emissions from natural gas sweetening be reported in terms of categorization?
Q34
Do I need to report transportation emissions?
Q35
How do I submit my GHG information to Environment Canada?
Reporters are required to report on direct GHG emissions only from sources occurring at the facility. For
electricity that may be generated on site, total GHG emissions resulting from the generation of this electricity should be reported even if some of the resultant electricity is exported off site. The indirect emissions
associated with the import of electricity (not generated on site) should not be reported.
CO2 released as a result of processing, such as the sweetening of natural gas, should be reported in the
Venting Emissions category.
As stated in the Canada Gazette notice (requiring the reporting of GHG emissions from facilities for a specified year), on-site transportation emissions must be reported under their own category. Only emissions from
machinery used for the on-site transportation of substances, materials or products used in the production
process of the facility should be reported. As an example, the transport of feed materials (e.g., by truck or
rail) from their on-site storage location to a specific process unit would be reported under this category. An
example of a transportation activity that would not be reported would be a manager who uses a company
vehicle (e.g., pickup truck or car) to conduct inspections of activities on the grounds of the facility. Additionally, emissions from transportation to and from the facility should not be reported.
You can submit your facility’s GHG information to Environment Canada’s GHGRP through
Environment Canada’s Single Window System. This system is an online mechanism for reporting information
to Environment Canada under specific programs and to other agencies and jurisdictions, including:
• Environment Canada’s NPRI program
• Alberta’s Specified Gas Reporting Regulation (AB Reg. 251/2004)
• British Columbia’s GHG Reporting Regulation (B.C. Reg. 272/2009)
• Ontario’s Greenhouse Gas Emissions Reporting Regulation (O. Reg. 452/09)
Visit our website (www.ec.gc.ca/ges-ghg) to find a link to the reporting system and more information on
how to access the system.
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PUBLICATION AND CONFIDENTIALITY OF DATA
Q36
What is this facility-level data used for? Is it part of the data for Canada’s National Greenhouse
Gas Inventory that is submitted annually to the United Nations?
The facility data collected under the GHGRP supports a number of objectives, including providing
Canadians with information on GHG emissions, assisting with regulatory development, and supporting the
development of the National Greenhouse Gas Inventory that Canada must prepare and submit annually to
the United Nations under the UNFCCC.
Canada’s National Greenhouse Gas Inventory is broader than industrial sources, as it includes all sources and
sinks of GHGs caused by human activity. The inventory is largely based on emission estimates developed
from national and provincial statistics. The facility data is used to compare and validate the national inventory estimates from industrial sources.
Q37
Will the information I provide to Environment Canada be kept confidential?
The information is being collected by Environment Canada, under the authority of CEPA 1999. The Minister
of the Environment has indicated the intent to publish the GHG emission totals by gas and by facility (pursuant to the Canada Gazette notices published under the federal GHG reporting program).
Persons will be afforded an opportunity to request that their information be treated as confidential and that
it therefore not be published. If the Minister is of the view that the information for which a confidentiality
request has been submitted is enveloped by one of the enumerated categories of information found in section 52 of CEPA 1999, then the Minister would be authorized to publish the information only pursuant to the
public interest exemption found in subsection 53(3) of CEPA 1999. If the Minister questions the validity of a
confidentiality request, procedures are set out in section 53 of CEPA 1999, affording persons an opportunity
to further justify their claims with both the Minister and, failing that, the Federal Court. The information,
once in the hands of Environment Canada, is subject to the provisions of the federal Privacy Act and the
Access to Information Act.
Q38
Some industries might be concerned that releasing their GHG emissions data to the public could
affect their competitive position. How have you addressed those concerns in the reporting system?
All facilities that exceed the reporting threshold are required to report. Similar data are already being
collected and disclosed by other governments, including the governments of Alberta, British Columbia,
Ontario and Quebec. In addition, federal legislation provides companies with the opportunity to request
the non-public disclosure of data whose publication they feel would jeopardize their competitive position,
as defined under CEPA 1999. These provisions provide adequate protection of confidentiality where warranted, while at the same time ensuring public access to information that is in the public interest.
Q39
Who will have access to information reported?
The Minister of the Environment has indicated the intent to publish facility emissions data, i.e., emission totals
by gas and by facility (except for confidential data protected under CEPA 1999). This information is published
on Environment Canada’s GHG website (www.ec.gc.ca/ges-ghg/default.asp?lang=En&n=8044859A-1).
Provinces and territories can enter into a data-sharing agreement with Environment Canada to access the
complete dataset if they meet specific requirements under CEPA 1999. In accordance with their respective
provincial or territorial legislation, a copy of the reported data could be made publicly available, subject to
terms of provincial or territorial privacy and access to information laws.
25
Q40
How do I request that my submission be treated as confidential?
There are provisions under CEPA 1999 whereby reporters may submit, with the information that they are
required to provide, a written request that this information be treated as confidential based on reasons set
out in CEPA 1999 (section 52).
During the online process of reporting emissions, reporters will be asked if they are requesting confidentiality of their report under CEPA 1999. A similar question will be asked if there are applicable provincial/
territorial statutes. The reporter must choose yes or no; if yes is chosen, the reporter must submit a written
request along with justification and supporting documentation to Environment Canada (and the provincial
government, if applicable). The reporter should upload this written request to the report prior to submitting
it online.
Q41
If a reporter is granted confidentiality in the first reporting year, must that reporter submit a
confidentiality request every year thereafter?
Yes, a request for confidentiality must be submitted each year to Environment Canada, since a request for
confidentiality applies only to the reporting year in which the request was made.
Q42
Is there an appeal process if a reporter has not been granted confidentiality? If so, what is the
timeline to submit the appeal?
Under CEPA 1999, a reporter has the ability to submit an appeal. As per section 53 of CEPA 1999, when a
request for confidentiality is denied by Environment Canada, the Department will inform the reporter that
data submitted by the reporter will be published and that the reporter has the option of having this decision
reviewed by the Federal Court within a 30-day period. If no appeal to the Federal Court is made, then the
information is made publicly available. If an appeal is made, the Federal Court reviews the confidentiality
request and the reporter’s information is kept confidential until this process is complete.
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APPENDIX B: References
Environment Canada. 2015. National Inventory Report, 1990–2013, Greenhouse Gas Sources and Sinks in Canada.
Environment Canada, Gatineau, Quebec, Canada.
The link to the full report can be found at: www.ec.gc.ca/ges-ghg
[IPCC] Intergovernmental Panel on Climate Change. 2006. 2006 IPCC Guidelines for National Greenhouse Gas
Inventories. Intergovernmental Panel on Climate Change National Greenhouse Gas Inventories Programme.
Available online at: www.ipcc-nggip.iges.or.jp/public/2006gl/index.html
[IPCC] Intergovernmental Panel on Climate Change. 2012. Climate Change 2007: The Physical Science Basis.
Working Group I Contribution to the Fourth Assessment Report of the Intergovernmental Panel on
Climate Change - Errata.
Available online at: www.ipcc.ch/publications_and_data/ar4/wg1/en/contents.html
United Nations. 1992. United Nations Framework Convention on Climate Change. Article 2, New York, USA.
Available online at: http://unfccc.int/resource/docs/convkp/conveng.pdf
[UNFCCC] United Nations Framework Convention on Climate Change. 2014. FCCC/CP/2013/10/Add3. Report
of the Conference of the Parties on its nineteenth session, held in Warsaw from 11 to 23 November 2013. Decisions
adopted by the Conference of the Parties. Decision 24/CP.19
Available online at: http://unfccc.int/documentation/documents/advanced_search/items/6911.
php?priref=600007789
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www.ec.gc.ca
Additional information can be obtained at:
Environment Canada
Inquiry Centre
10 Wellington Street, 23rd Floor
Gatineau QC K1A 0H3
Telephone: 819-997-2800
Toll Free: 1-800-668-6767 (in Canada only)
Fax: 819-994-1412
TTY: 819-994-0736
Email: [email protected]
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