Interpretation and Application
In the Act and this regulation:
facility includes
all buildings, structures, fixtures and equipment that
are located or used primarily on a single site, contiguous sites or adjacent sites,
are controlled and directed by the same person, and
function as a single integrated site,
wastewater collection and wastewater treatment systems that treat wastewater from a facility, if the systems are
located on or adjacent to a site or sites referred to in paragraph (a) (i), and
controlled and directed by the person referred to in paragraph (a) (ii),
storage of petroleum or natural gas products at a terminal that receives petroleum or natural gas products from a facility, if the terminal is
located adjacent to a site or sites referred to in paragraph (a) (i), and
controlled and directed by the person referred to in paragraph (a) (ii), and
mobile equipment that
is used primarily at the site or sites referred to in paragraph (a) (i), and
functions as part of the single integrated site referred to in paragraph (a) (iii);
liquefied natural gas operation means an industrial operation that is designed for producing liquefied natural gas on a commercial scale;
mobile equipment includes but does not include on-road vehicles, aircraft or marine vessels.
mobile equipment used for the on-site transportation or movement of substances, materials or products, and
other mobile equipment such as tractors, mobile cranes, log transfer equipment, mining machinery, graders, backhoes and bulldozers,
In this regulation:
Act means the Greenhouse Gas Industrial Reporting and Control Act;
authorization date, in relation to an industrial operation or a part of an industrial operation, means
if, after construction of the operation or the part of the operation, the operation or the part of the operation is not authorized to begin operations without receiving an authorization, including a permit or an approval, under an enactment or a municipal or regional district bylaw, the first date on which the operation or the part of the operation receives all provincial, municipal and regional district authorizations to begin operations, and
if paragraph (a) does not apply, the first day of operations after construction of the operation or the part of the operation is completed;
balancing authority has the same meaning as in Appendix 2 of the North American Electric Reliability Corporation Rules of Procedure, dated March 19, 2015;
balancing authority area has the same meaning as in Appendix 2 of the North American Electric Reliability Corporation Rules of Procedure, dated March 19, 2015;
BC Energy Regulator means the regulator as defined in section 1 of the Energy Resource Activities Act;
BC Hydro means the British Columbia Hydro and Power Authority;
biomass means
non-fossilized plants or parts of plants, animal waste or any product made of either of these and includes, without limitation, biomass derived fuels, wood and wood products, agricultural residues and wastes, biologically derived organic matter found in municipal and industrial wastes, landfill gas, black liquor, kraft pulp fibres and sludge gas, or
any fuels in respect of which the entire heat generation capacity is derived entirely from biomass described in paragraph (a);
business mailing address, in relation to a person, means the mailing address to which written communication to the person relating to the administration of this regulation should be sent;
continuous emissions monitoring system means a system required to obtain a continuous measurement of a gas concentration rate and emission rate from combustion or industrial processes;
date of first commercial production, in relation to a part of an industrial operation, means, with respect to any product produced by the part of the operation, the date on which the part of the operation first produced the product for commercial purposes if the product was a regulated product on that date or has become a regulated product;
date of first shipment, in relation to an industrial operation, means the earlier of the following dates with respect to any product produced by the operation that was, on the applicable date, a regulated product, or has become a regulated product:
in the case of a product that is capable of being transported, the date on which the operation transported its first shipment of the product from the operation for delivery
to a commercial purchaser of the product for consumption or resale,
to another industrial operation that is to refine or otherwise add commercial value to the product, or
outside of British Columbia;
in the case of a product that is not capable of being transported, the date on which the operation first produced the product.
direct measurement methodology means an emission quantification methodology that involves the quantification of emissions by means of direct measurement of the flue gas flow, as well as the concentration of the relevant greenhouse gases in the flue gas, such as a continuous emissions monitoring system;
electricity import operation means an industrial operation that imports electricity generated at an electricity generating facility located outside British Columbia into British Columbia to the first point of delivery in British Columbia;
electricity transmission means the transmission of electricity from an electricity generating facility or, in the case of imported electricity, from the first point of delivery in British Columbia, to consumers or to a point of consumption, but does not include transmission of electricity generated primarily for use by the generator that is transmitted a distance of less than 100 km;
emissions means greenhouse gas emissions;
final point of delivery means the last point of delivery for a given electricity transaction as recorded on the NERC E-tag for that transaction;
fuel usage information, in relation to pneumatic venting or flaring, means information
as to whether or not the substance vented or flared is sweet or sour or processed or unprocessed natural gas, or another substance,
if the substance is another substance, identifying the substance, and
providing the amount of the substance used or flared, measured in standard cubic metres;
IAF MD4 means the International Accreditation Forum standard called "IAF Mandatory document for the use of information and communication technology (ICT) for auditing/assessment purposes", as amended from time to time;
imported electricity means electricity delivered from outside British Columbia to a point of delivery in British Columbia, and includes electricity imported under an exchange program or swap, but does not include electricity that
has a final point of delivery outside British Columbia, or
is owned by the Yukon Electrical Company Limited at the time of import, if the final point of delivery in British Columbia is not connected to the North American electrical transmission grid;
linear facilities operation means
an industrial operation that carries out one or more activities listed in column 2 of Table 2 of Schedule A in one or more facilities that are controlled and directed by the same operator, unless the linear facilities operation includes an LNG operation, or
if an operation described in paragraph (a) includes an LNG operation,
the portion of the operation that is not an LNG operation, or
the LNG operation;
LNG means liquefied natural gas;
NAICS code means the numerical code applicable to one or more producing units within a reporting operation under the North American Industry Classification System published by Statistics Canada, as amended from time to time;
NERC E-tag means the North American Electric Reliability Corporation (NERC) energy tag representing transactions on the North American bulk electricity market scheduled to flow between or across balancing authority areas;
oil and gas extraction and gas processing activities means
activities occurring at crude oil wells, crude oil batteries and associated pipelines, storage facilities and pumping stations that have the overall purpose of extracting crude oil and delivering it to a custody transfer point,
activities occurring at natural gas wells, natural gas batteries, natural gas gathering pipelines, natural gas processing plants and the sites of associated compressing stations, pipeline heating, dehydrators and storage facilities that have the overall purpose of producing natural gas and delivering marketable natural gas to natural gas transmission pipelines,
activities occurring at exploration and injection wells, and
water production, treatment, disposal and recycling, including for use in hydraulic fracturing or drilling operations;
on-road vehicle means a motor vehicle that but does not include a vehicle that exhibits features that render its use on a highway unsafe, impractical or highly unlikely, such as tracked road contact means or inordinate size;
can exceed a speed of 40 km per hour on a level paved surface, and
has features customarily associated with safe and practical highway use such as a reverse gear, unless the vehicle is a motorcycle, a differential and safety features required by federal or provincial laws,
operation representative means
in the case of a single operator of an industrial operation,
the operator, or
an individual authorized by the operator to act on behalf of the operator in relation to the administration of this regulation, and
in the case of multiple operators,
an individual authorized by all the operators to act on behalf of the operators in relation to the administration of this regulation, or
if no individual is authorized by all the operators, an individual authorized by the person or persons described in subsection (6) (b) to act on behalf of that operator in relation to the administration of this regulation;
operator, in relation to an industrial operation, means
in the case of an industrial operation that has a single operator, the operator referred to in subsection (6), and
in the case of an industrial operation that has multiple operators, the designated operator;
parent company has the same meaning as "holding corporation" in the Business Corporations Act;
point of delivery means a point on an electricity transmission or distribution system where a power supplier delivers electricity to the receiver of that energy, and includes an interconnection with another system or a substation where the transmission provider's transmission and distribution systems are connected to another system;
power contract means an arrangement for the purchase of electricity, and includes, without limitation, power purchase agreements and tariff provisions;
purification means the processing of natural gas to remove substances other than methane, but does not include processing to produce marketable natural gas, as defined in Schedule A;
regulated product means a product listed in column 2 of Table 2 of Schedule A.1;
reporting-only emissions means emissions in the Schedule B categories listed in items 1, 2, 3, 4, 6, 11 and 14 of that Schedule;
Schedule B category means a category of emissions set out in column 2 of Schedule B;
senior officer, in relation to a corporation, means an officer of the corporation, whether or not the officer is also a director of the corporation, who performs a policy-making function in respect of the corporation and who has the capacity to influence the direction of the corporation;
single facility operation means an industrial operation that involves one or more activities listed in column 2 of Table 1 of Schedule A that are carried out in a single facility, other than a facility that is part of a linear facilities operation;
sour natural gas means natural gas that contains 2% or more, by mole fraction, hydrogen sulfide;
sweet natural gas means natural gas that contains less than 2%, by mole fraction, hydrogen sulfide.
Subject to subsection (4), for the purposes of the definition of "carbon dioxide equivalent" in the Act, the mass of carbon dioxide that would produce the same global warming impact as a given mass of a greenhouse gas is determined by multiplying the mass of the greenhouse gas by the applicable 100-year time horizon global warming potential as set out in column 4 of the Schedule to the Carbon Neutral Government Regulation.
The carbon dioxide equivalent of one or more greenhouse gases is the sum of the carbon dioxide equivalent of each greenhouse gas.
For the purposes of the definition of "industrial operation" in the Act, the activity of importing into British Columbia electricity generated at an electricity generating facility located outside British Columbia is a prescribed activity.
For the purposes of the definition of "new entrant period" in the Act, a new entrant period, in relation to an industrial operation or a part of an industrial operation that has been designated under section 20.2 (2) of the Act as a new entrant, means the period set out in section 41.91 of this regulation in relation to the operation or the part of the operation.
For the purposes of the definition of "operator" in the Act, the operator, in relation to an industrial operation, means and, if there is a change in the operator of an operation between the last date of a reporting period or compliance period and the date the emission report or compliance report for the applicable period is due, includes the former operator.
the person or persons who own the industrial operation, and
the person or persons who control and direct the industrial operation,
If there are multiple operators of an industrial operation, the operators must designate one of them as the operator for the purposes of the Act, but, despite the designation, the operators are jointly liable for meeting the obligations imposed on an operator under the Act.
In this regulation, a reference to "ISO" followed by a number refers to a standard named in part by that number and made by the International Organization for Standardization, as that standard is amended from time to time.
In this regulation, a reference to "WCI" followed by a number refers to a standard, named in part by that number and made by the Western Climate Initiative in the Western Climate Initiative's Final Essential Requirements of Mandatory Reporting Amended for Canadian Harmonization, as amended from time to time, and, if the number refers to a heading within the Final Essential Requirements of Mandatory Reporting Amended for Canadian Harmonization, includes all the standards under that heading.
Unless otherwise indicated in this regulation, amendments to ISO standards, WCI standards or Canadian Standards Association standards, or to IAF MD4, that are incorporated by reference in this regulation apply to the reporting period and compliance period immediately following the reporting period or compliance period in which the amendment is made.
Emissions are attributable for a reporting period, for the purpose of section 3 [emission reports] of the Act, to an industrial operation that is a single facility operation if, during the reporting period,
the operation or facility carries out an activity listed in column 2 of Table 1 of Schedule A,
the operation or facility emits a greenhouse gas from a source type listed in column 3 of Table 1 of Schedule A opposite the activity, and
the greenhouse gas emitted is a greenhouse gas type listed in column 4 of the applicable table opposite the source type listed in column 3.
Emissions are attributable for a reporting period, for the purpose of section 3 of the Act, to an industrial operation that is a linear facilities operation, or to a facility within a linear facilities operation, if, during the reporting period,
the operation or facility carries out an activity listed in column 2 of Table 1 or Table 2 of Schedule A, other than an activity listed in item 2 of Table 1,
the operation or facility emits a greenhouse gas from a source type listed in column 3 of Table 1 or Table 2 of Schedule A opposite the activity, and
the greenhouse gas emitted is a greenhouse gas type listed in column 4 of the applicable table opposite the source type listed in column 3.
In addition to emissions reportable under subsections (1) and (2), if a single facility operation, a linear facilities operation or a facility within a linear facilities operation combusts coal, the emissions associated with the storage of that coal, as determined using the methodologies specified in a code, standard or rule referred to in item 7, column 5 in Table 1 of Schedule A, are attributable for the purposes of section 3 of the Act.
Emissions are attributable, for the purpose of section 3 of the Act, to an industrial operation that is an electricity import operation if the emissions are associated with production of the electricity imported by the operator of the electricity import operation, as determined using the applicable methodologies set out in Schedule D.
Emissions attributable to an industrial operation under this section for the purposes of section 3 of the Act include emissions that are captured and are not emitted to the atmosphere.
Subject to this section, the following emissions are attributable for a compliance period, for the purpose of section 6 [compliance obligation] of the Act, to a regulated operation that is a single facility operation, a linear facilities operation or a facility within a linear facilities operation:
emissions attributable to the regulated operation for the purposes of reporting under section 3 of the Act but not including reporting-only emissions of the operation;
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 3 (c).]
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 3 (c).]
If an industrial operation becomes a regulated operation part way through a compliance period, emissions otherwise attributable to the operation under section 3 before the date the operation becomes a regulated operation are not attributable for the compliance period for the purposes of section 6 of the Act.
Emissions otherwise attributable under section 3 for a compliance period to a regulated operation or a part of a regulated operation that is a new entrant are not attributable to the new entrant for the purposes of section 6 of the Act during its new entrant period.
For the 2024 compliance period, the emissions attributable to a regulated operation under this section must be determined in accordance with Schedule G.
If an opted-in operation is designated as a reporting operation and a regulated operation and the revocation of that designation is made under section 20.1 (4) of the Act during the 2025 compliance period, emissions otherwise attributable under section 3 of this regulation to the operation on or after April 1, 2025 are not attributable for the 2025 compliance period for the purposes of section 6 of the Act.
For the 2025 compliance period, the emissions attributable under this section to the regulated operation referred to in subsection (6) must be determined in accordance with Schedule H.
Subsection (9) applies if the following conditions are met:
an opted-in operation is designated as a reporting operation and a regulated operation;
the revocation of that designation is made under section 20.1 (4) of the Act during a compliance period after the 2025 compliance period;
the applicable date specified in the application under section 20.1 (3) of the Act is January 1 of the compliance period.
If the conditions set out in subsection (8) are met, emissions otherwise attributable under section 3 to the operation for the compliance period are not attributable for the purposes of section 6 of the Act.
Emissions are not attributable to public sector organizations, as defined in the Climate Change Accountability Act.
Despite subsection (1), emissions from electricity generating facilities, electricity transmission facilities or electricity import operations that would be attributable to BC Hydro or a subsidiary of BC Hydro under section 3 [attribution of emissions for reporting purposes] are attributable to BC Hydro or the subsidiary, as applicable, as a reporting operation.
Emissions of landfill gas, as defined in the Landfill Gas Management Regulation, are not attributable to a reporting operation.
All emissions reported under this regulation must be reported in tonnes of carbon dioxide equivalent.
Reporting Greenhouse Gas Emissions
Subject to subsection (1.1), an industrial operation that is a single facility operation or a linear facilities operation is a reporting operation for a reporting period if, during the reporting period, the industrial operation has a total amount of attributable emissions that is greater than or equal to 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C.
An industrial operation that is an LNG operation is a reporting operation for a reporting period if
the industrial operation is a reporting operation under subsection (1) of this section for the reporting period, or
the authorization date for the industrial operation occurs in the reporting period.
An electricity import operation is a reporting operation.
For the purposes of sections 14 [content of emission reports] and 15 [methodologies for quantifying emissions], a reporting operation that combusts coal is deemed to carry out the activity of coal storage.
Despite section 8, if an operation that was a reporting operation for a reporting period has, for a later reporting period, a total amount of attributable emissions that is less than 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, the reporting operation remains a reporting operation until the earliest of the following:
if the operation is a single facility operation, the operation does not carry out any of the activities listed in column 2 of Table 1 of Schedule A for the duration of a reporting period, other than industrial wastewater processing or the use of mobile equipment for the purpose of decommissioning the operation;
if the operation is a linear facilities operation, the operation does not carry out any of the activities listed in column 2 of Table 2 of Schedule A for the duration of a reporting period;
if the operation is a single facility operation or a linear facilities operation, the operation has emissions of less than the amount set out in section 8 (1) for 3 consecutive reporting periods.
Within 90 days after an operation ceases to be a reporting operation in accordance with subsection (1) (a) or (b), the operator of the operation must notify the director that the operation has ceased to be a reporting operation.
For certainty, this section does not apply to an opted-in operation.
For the purpose of section 3 [emission reports] of the Act, the reporting period for a reporting operation is the calendar year.
For certainty, if a reporting operation permanently ceases to operate before the end of a reporting period, the operator of the reporting operation must report under section 3 of the Act for the reporting period.
The operator of a single facility operation or a linear facilities operation in respect of which no emission report was submitted for the reporting period immediately prior to the current reporting period must,
no earlier than January 1 and no later than February 28 of the current reporting period, forecast, based on data of the industrial operation, if available, or data of similar industrial operations, otherwise, whether it is likely that, during the current reporting period, its total attributable emissions, not including carbon dioxide from biomass listed in item 1 of Schedule C, are likely to be greater than or equal to 10 000 tonnes of carbon dioxide equivalent, and
register in accordance with section 11.3
if the emissions forecast under paragraph (a) are greater than or equal to 10 000 tonnes of carbon dioxide equivalent, or
if the emissions forecast under paragraph (a) are less than 10 000 tonnes of carbon dioxide equivalent, but during the current reporting period actual emissions, measured in accordance with Part 3, not including carbon dioxide from biomass listed in item 1 of Schedule C, exceed 10 000 tonnes of carbon dioxide equivalent.
An operator who is required to register under subsection (1) must
if subsection (1) (b) (i) applies, register by May 31 of the current reporting period, and
if subsection (1) (b) (ii) applies, register within 90 days after the date in the current reporting period on which emissions, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, exceed 10 000 tonnes of carbon dioxide equivalent.
A person who becomes an operator of a single facility operation or a linear facilities operation referred to in subsection (1) after the registration required under subsection (1) (b) (i) or (ii) is made in a reporting period must, within 30 days after becoming the operator of the operation, register in accordance with section 11.3.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 6 (f).]
The director may require the operator of an industrial operation that the director reasonably suspects meets the description of a reporting operation in section 8 of this regulation to submit information and records to the director for the purpose of determining whether an industrial operation meets that description.
The operator of an industrial operation must comply with the director's requirement for information and records under subsection (1).
The director may specify the form and manner of the information required under subsection (1).
The operator of an industrial operation that is either of the following must register in accordance with section 11.3:
a reporting operation that is a reporting operation for the 2024 reporting period;
an operation for which an application has been made under section 20.1 [opting in and out] of the Act for designation as an opted-in operation.
An operator must register as follows:
in the case of an operation referred to in subsection (1) (b),
if the application for designation as an opted-in operation was intended to be effective for the 2024 reporting period, on or before July 31, 2024, and
if paragraph (a) does not apply, on or before August 1 of the of the calendar year immediately preceding the reporting period for which the application is made.
In this section, process flow diagram, in relation to a reporting period, means a diagram that
provides an overview of facility operations, processes, product flow and key equipment, and
sets out in reasonable schematic detail the processes that produce emissions at a single facility operation or the facilities of a linear facilities operation, as applicable, that are attributable to the operation under section 3 [attribution of emissions for reporting purposes], indicating
each source of emissions that produces or is likely to produce over 100 tonnes of carbon dioxide equivalent in the reporting period, and
the sources of emissions of each source type if the emissions cumulatively exceed or are likely to exceed 250 tonnes of carbon dioxide equivalent in the reporting period.
The registration of an operator under section 11 [registration of potential reporting operations] or 11.2 must be submitted in the form and manner specified by the director and include the following information:
if the operator is an individual, the individual's legal name;
if the operator is a corporation,
the legal name of the corporation, and
except in the case of a corporation established or continued by an enactment, the incorporation number or registration number assigned to the corporation by the Registrar of Companies;
if the operator is a partnership,
the legal name of the partner submitting the registration,
the legal name of the partnership,
if the partner is an individual, the individual's full legal name,
if the partner is a corporation, the information required under paragraph (b) in relation to the corporation, and
the registration number, if any, assigned to the partnership by the Registrar of Companies;
the legal name of each parent company, if any, of the operator, and the parent company's head office business mailing address;
the operator's trade name, if any;
the operator's business mailing address;
if section 1 (7) [definitions and interpretation] applies,
if any operator is an extraprovincial company, as defined in the Business Corporations Act, that has its head office outside British Columbia, the business mailing address of the attorney for the extraprovincial company;
if the facility is a single facility operation or a linear facilities operation, the NAICS codes of the operation;
the operator's business number as defined in the Income Tax Act (Canada);
any other identifier specified by the director in relation to the operator;
the legal name, job title and position and business contact information, including business mailing address, email address and telephone number, of each operation representative for the operation;
a statement specifying whether the reporting operation is a single facility operation, a linear facilities operation or an electricity import operation;
in the case of a single facility operation or a linear facilities operation, a process flow diagram for the current reporting period;
whether the operation is one or more of the following:
an operation registering under section 11;
a reporting operation registering under section 11.2;
a regulated operation registering under section 11.2;
an electricity import operation registering under section 11.2;
an operation that has applied under section 20.1 [opting in and out] of the Act for designation as an opted-in operation;
an operation that has applied under section 20.2 [new entrant] of the Act for designation as a new entrant;
in the case of a single facility operation,
the name of the facility,
the street address, if any, of the facility,
a facility boundary map,
the geographic coordinates of
for an operator registering under section 11, the anticipated or actual largest single point source of emissions attributable under section 3 from the facility during the reporting period in which the operation becomes or is expected to become a reporting operation, and
for an operator registering under section 11.2, the largest single point source of emissions attributable under section 3 from the facility during the immediately preceding reporting period;
in the case of a linear facilities operation, the information referred to in paragraph (o) reported separately for each individual facility within the operation that has
for an operator referred to in section 11 (2) who registers within the current reporting period, emissions attributable under section 3 in the current reporting period that are or are likely to be greater than or equal to 1 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, and
for an operator referred to in section 11 (2) (b) who registers after the current reporting period or an operator registering under section 11.2, emissions attributable under section 3 in the reporting period immediately preceding the registration that are greater than or equal to 1 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C;
in the case of a single facility operation or a linear facilities operation, a list that, for each piece of equipment in the single facility operation, or in each facility within the linear facility operation, as applicable, that includes the following information:
in the case of an operator referred to in section 11 (2) who registers within the current reporting period, produced or is likely to produce emissions attributable under section 3 exceeding 100 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, in the reporting period, and
in the case of an operator referred to in section 11 (2) (b) who registers after the current reporting period or an operator registering under section 11.2, produced emissions attributable under section 3 exceeding 100 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, in the immediately preceding reporting period,
the equipment name assigned to the equipment by the operator;
the equipment type;
in the case of a single facility operation or a linear facilities operation, the following information:
the activities listed in column 2 of Table 1 or Table 2 of Schedule A carried out by the operation;
if the operation is a regulated operation, the regulated products produced by the operation;
if the operation is a linear facilities operation, the regulated products produced by each facility;
in the case of a linear facilities operation, other than a reporting operation referred to in section 14 (6) [content of emission reports], that includes one or more natural gas or oil wells, the BC Energy Regulator well authorization number for each well;
in the case of a single facility operation or a linear facilities operation, whether any of the following events occurred in relation to the operation or a facility within the linear facilities operation, as applicable, in the immediately preceding reporting period or in the current reporting period before the registration:
a closing or temporary shutdown;
an acquisition or a divestment;
a change in the operator having control and direction or a transfer of control and direction to the operator;
a start up of a new facility;
if any of the events referred to in paragraph (t) occurred, the date of the event and the following information in relation to the event:
in the case of the closure or temporary shutdown of a facility or operation controlled and directed by the operator, the name, geographic coordinates and street address, if any, of the facility or operation;
in the case of the acquisition by the operator of a facility,
the name, geographic coordinates and street address, if any, of the facility, and
the legal name and head office business mailing address of the person from whom the facility was acquired;
in the case of the divestment of a facility or operation controlled and directed by the operator,
the name, geographic coordinates and street address, if any, of the facility or operation,
if the person to whom the facility or operation was divested is a partner in a partnership having control or direction of the facility or operation, the legal name of the partnership;
in the case of a transfer of control and direction of a facility to the operator,
the name, geographic coordinates and street address, if any, of the facility, and
the legal name and business mailing address of the person from whom the control and direction was transferred;
in the case of the acquisition by the operator of an operation, the legal name and business mailing address of the person from whom the operation was acquired;
in the case of a transfer of control and direction of an operation to the operator, the legal name and business mailing address of the person from whom the control and direction was transferred;
in the case of a facility that began operations, the name, geographic coordinates and street address, if any, of the facility;
any other information required by the director.
An operator who registers in accordance with section 11.3 must notify the director, in the form and manner specified by the director, within 30 days after a change to any information
required under section 11.3 (2) (a), (b) (i), (c) (i), (e), (f) and (k), or
specified by the director on receiving the operator's registration.
An operator who registers in accordance with section 11.3 must, within 30 days after the occurrence of an event described in section 11.3 (2) (t) (i) to (iv), provide to the director, in the form and manner specified by the director, the information specified in section 11.3 (2) (u) in relation to the event.
An operator must, on or before May 31 in each reporting period after the reporting period in which the operator registers under section 11.3, submit to the director, in the form and manner specified by the director, any changes to the information required under section 11.3 other than a change referred to in subsection (1) or (2) of this section.
This section does not apply in relation to the operator of an industrial operation referred to in section 11.2 (1) (b) if the director
rejects the operator's application for designation of the operation as an opted-in operation,
revokes the designation of the operation as an opted-in operation, or
approves an application by the operator for designation of the operation as an opted-out operation.
Emission Reporting Requirements
For the purposes of making a report under section 3 [emission reports] of the Act, the operator of a reporting operation must collect the data necessary to quantify the emissions attributable to the reporting operation for the reporting period.
If there is a change in operator of a reporting operation in a reporting period, the person who is the operator of the reporting operation on the last day of the reporting period is responsible for complying with section 3 of the Act for that reporting period.
If one or more facilities within a linear facility operation become a part of another reporting operation in a reporting period, the person who is the operator of the other reporting operation on the last day of the reporting period is responsible for complying with section 3 of the Act for that reporting period.
If a person ceases to be the operator of a reporting operation or a facility in a reporting period, the person is not responsible for complying with section 3 of the Act in relation to that operation or facility for the reporting period if the information, up to the date the person ceased to be the operator, that is necessary for the emission report is provided to the subsequent operator.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 8 (c).]
If a reporting operation ceases operations in a reporting period or in the next reporting period but before the emission report for the first mentioned reporting period is due, the last operator of the reporting operation is required to comply with section 3 of the Act for that reporting period.
For the purposes of section 3 (1) [emission reports] of the Act, the operator of a reporting operation must ensure that a report including the information set out in section 14 is submitted to the director.
A report under subsection (1) must be submitted
in the form and manner specified by the director, and
on or before May 31 of the calendar year immediately following the reporting period.
Despite subsection (1.1) (b) and sections 14, 28 (1) [requirement for verification of emission reports], 29 (1) and (3) [requirement for verification of supplementary emission reports], 35 (1) [requirement for verification of reports] and 36 (1) [requirement for verification of supplementary reports], in the circumstances set out in subsection (3),
the director may
extend the date for submission of the information or the verification statement that was not included in the emission report accepted under subparagraph (i) by up to 6 months, or
the director may extend the date an emission report must be submitted to the director by up to 6 months.
The director may act under subsection (2) if the director is satisfied that the extension of the date for submission is not contrary to the public interest.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 10 (a).]
An emission report must include the following information:
the reporting period to which the report relates;
the date the report is submitted;
the legal name of the operator;
the legal name, job title and position and business contact information, including business mailing address, email address and telephone number, of the person primarily responsible for preparing and submitting the emission report;
the name of the reporting operation;
the unique identification number of the reporting operation, and of each facility of the reporting operation, provided by the director, if any;
a statement signed and dated by the operation representative certifying that
the operation representative has examined the emission report, and
the emission report has been prepared in accordance with this regulation;
if the reporting operation is a single facility operation or a linear facilities operation, the emissions attributable to the operation under section 3, for the reporting period captured at the operation during the reporting period
for on-site use,
for on-site sequestration, or
for transfer off-site;
a verification statement, if required under Part 5 [verification].
the total emissions attributable to the reporting operation;
the emissions referred to in paragraph (a) within the Schedule B categories listed in items 1 and 5 to 13 of that Schedule, determined as the sum of the emissions set out opposite the Schedule B category in column 3 of Schedule B;
for each source type listed in column 3 of Table 1 or 2 of Schedule A, opposite an activity carried out by the reporting operation listed in column 2 of those tables, emissions referred to in paragraph (a) from that source type, disaggregated by each greenhouse gas type listed in column 4 opposite the source type;
for each activity listed in column 2 of Table 1 or 2 of Schedule A carried out by the operation, any additional information referred to in the standards, codes or rules listed in column 5 opposite the activity;
identification of the methodologies used to quantify emissions from each source type listed in column 3 of Table 1 or 2 of Schedule A opposite each activity carried out by the operation in column 2 and, if a methodology used is not a methodology referred to in the standards, codes or rules listed in column 5 for that source type, a description of the methodology used;
if more than one methodology was used to quantify emissions from a source type referred to in paragraph (e),
an identification of which emissions were quantified by which methodology, and
a disaggregation of any reporting of emissions from the emission source type by methodology used;
in relation to amounts of greenhouse gas emitted by a reporting operation that are not attributable to the reporting operation under section 3 [attribution of emissions for reporting purposes], but that exceed 100 tonnes of carbon dioxide equivalent during a reporting period, the following information:
a description of any activities associated with emissions that are not attributable, a description of the sources of those emissions, and the types of greenhouse gases emitted by each source type described;
the categorization of each source referred to in subparagraph (i) by Schedule B category.
In addition to the information required under subsection (3) (d), in the case of a linear facilities operation with emissions from pneumatic venting or flaring, the emission report must include fuel usage information.
the information referred to in subsections (3) and (3.1) reported separately for each individual facility within the operation that has emissions attributable under section 3 in the reporting period that are greater than or equal to 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C,
the information referred to in subsections (3) (a) to (d) and (3.1) reported separately for each individual facility within the operation that has emissions attributable under section 3 in the reporting period that are greater than or equal to 1 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, and
the information referred to in subsections (3) (a) to (d) and (3.1) reported for the aggregate of the individual facilities within the operation that have emissions attributable under section 3 in the reporting period that are less than 1 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C.
In the case of a reporting operation that is a single facility operation and a regulated operation, in addition to the information required under subsection (2), the emission report must include the information referred to in subsection (3) reported separately for each regulated product produced by the operation.
In the case of a reporting operation that is a linear facilities operation and a regulated operation, in addition to the information required under subsection (2), the emission report must include
in relation to the individual facilities within the operation, the information referred to in subsection (4) reported separately for each regulated product produced by the operation, and
a statement as to whether the linear facilities operation is an LNG operation or a linear facilities operation that does not contain an LNG operation.
In addition to the information required under subsection (2), the operator of an electricity import operation must include the following information in the operator's emission report for a reporting period:
the total emissions attributable to the operation during the reporting period;
the information referred to in section 5 of Schedule D.
In the case of a reporting operation described in section 9 [emissions below threshold], other than an electricity import operation, that has attributable emissions during a reporting period of less than 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, and that was not subject to the verification requirements set out in Part 5 in the immediately preceding reporting period, the emission report must include, in addition to the information required under subsection (2),
the total emissions attributable to the reporting operation during the reporting period,
a statement, in the form and manner specified by the director, by the operation representative certifying that the amount referred to in paragraph (a) is complete and accurate, and
an explanation of why emissions are now less than 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C.
In this section, parameter means a physical property that is measured for the purposes of quantifying emissions.
Subject to this section and section 16, if the operator of the reporting operation must use one of those methodologies to quantify the amount of emissions from that source type or activity, as applicable.
in Table 1 or 2 of Schedule A, one or more methodologies for quantifying emissions from a source type listed in column 3 are specified for the source type in a code, standard or rule set out opposite in column 5,
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 11 (a).]
The operator of an electricity import operation must quantify emissions
attributable to specified imports and specified exports, as defined in section 1 of Schedule D, in accordance with section 3 of that Schedule, and
attributable to unspecified imports and unspecified exports, as defined in section 1 of Schedule D, in accordance with section 4 of that Schedule.
If the code, standard or rule referred to in subsection (2) specifies different methodologies for different circumstances, the operator of the reporting operation must use the methodology appropriate to the circumstances.
the total amount of all emissions quantified using the replacement methodologies does not exceed the lower of the following:
20 000 tonnes of carbon dioxide equivalent;
3% of the total emissions attributable to the reporting operation during the reporting period, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, and
the replacement methodology will not lead to a bias in the amount of emissions quantified using the replacement methodology.
If, as a result of an amendment to column 5 of Table 1 or 2 of Schedule A or an amendment to a standard referred in column 5 of those tables, an operator would be required for a reporting period to use a methodology for measuring a parameter that the operator was not required to use in the previous reporting period, the operator may, for the first reporting period for which the new methodology is required, use an alternative measurement methodology inconsistent with that methodology if
it is not practicable to use the required parameter measurement methodology because the operator has not been able to establish systems necessary to use that methodology within the time necessary to use that methodology for the reporting period,
the alternative parameter measurement methodology is as accurate as practicable, and
for an alternative parameter measurement methodology used after March 31 of the reporting period, the methodology has been approved by the director.
An application for an approval under subsection (7) (c) must be submitted to the director in the form and manner specified by the director on or before February 1 of the reporting period, and must include the following information:
an explanation as to why it is not practicable to use the prescribed methodology;
justification for why the alternative parameter measurement methodology is as accurate as practicable;
an estimate of the level of uncertainty associated with the alternative parameter measurement methodology;
an estimate of the percentage of the operation's emissions that are to be calculated using the alternative parameter measurement methodology.
The director may
approve, approve with modifications or reject an application for approval under subsection (7) (c), or
require further information in relation to the application.
If the director has not taken an action under subsection (9) by March 3 of the reporting period, the application is deemed to be approved.
In this section, mass balance-based methodology means a methodology that involves quantifying emissions by applying the principle of mass conservation to the feedstock consumed and emissions or other substances produced by a process, and includes quantifying emissions by applying an emissions factor to a volume or mass of fuel or other feedstock.
If, in circumstances authorized under this regulation, the operator has the option to choose between a direct measurement methodology and a mass balance-based methodology to quantify emissions, the operator must continue to use the chosen methodology for all future emission reports unless
a change in methodology is approved in advance by the director, or
the applicable emissions are less than the lower of the following:
20 000 tonnes of carbon dioxide equivalent;
3% of the total emissions attributable to the reporting operation during the reporting period, not including carbon dioxide produced from biomass listed in item 1 of Schedule C.
If, in circumstances authorized under this regulation, the operator has the option to choose between 2 or more direct measurement methodologies to quantify emissions, the operator must continue to use the chosen methodology for all future emission reports unless
a change in methodology is approved in advance by the director,
the change in methodology is to a higher numerically rated calculation method,
the change in methodology is to a more accurate calculation method, or
the applicable emissions are less than the lower of the following:
20 000 tonnes of carbon dioxide equivalent;
3% of the total emissions attributable to the reporting operation during the reporting period, not including carbon dioxide produced from biomass listed in item 1 of Schedule C.
For certainty, subsection (2) does not apply to an operator who, in respect of a previous reporting period or portion of a reporting period, had the option to choose between a direct measurement methodology and a mass balance-based methodology to quantify emissions, but no longer has that option because
of the adoption of, or a change in, the methodologies specified for that source type in a code, standard or rule referred to in column 5 of Table 1 or 2 of Schedule A, or
the emissions exceed the threshold for use of replacement methodologies under section 15 (6) (a).
For certainty, subsection (3) does not apply to an operator who, in respect of a previous reporting period or portion of a reporting period, had the option to choose between 2 or more direct measurement methodologies to quantify emissions, but no longer has that option because
of the adoption of, or a change in, the methodologies specified for that source type in a code, standard or rule referred to in column 5 of Table 1 or 2 of Schedule A, or
the emissions exceed the threshold for use of replacement methodologies under section 15 (6) (a).
The operator of a reporting operation previously operated by another operator must use the methodology chosen by the previous operator
An instrument used to measure emissions attributable to a reporting operation during a reporting period or to gather data used to quantify attributable emissions must
be calibrated and maintained according to
the manufacturer's specifications, or
other written specifications, if those specifications would result in an instrumentation reading that is at least as accurate as the manufacturer's specifications, and
meet the requirements of a standard, code or rule referred to in column 5 of Table 1 or 2 of Schedule A applicable to the source type of the emissions.
A supplementary report submitted under section 3 (3) [emission reports] of the Act must include the following:
a revised emission report, in the form and manner specified by the director, in accordance with section 14 [content of emission reports] of this regulation, that includes
corrections to inaccuracies in or omissions from the most recent emission report submitted for the reporting period, and
updates to information that was required to be reported in the emission report for the reporting period and that has changed;
an annex, in the form and manner specified by the director, that includes
a description of the differences between the supplementary report and the most recent emission report submitted for the reporting period,
for a supplementary report that includes corrections of inaccuracies or omissions, a description of why the inaccuracies or omissions occurred, and
for a supplementary report that includes corrections of inaccuracies in or omissions from an emission report for which a verification statement was required under section 28 [requirement for verification of emission reports] or 29 (1) [requirement for verification of supplementary emission reports], a calculation of the difference between expressed as a percentage of the total emissions attributable to the reporting operation during the reporting period, as reported in the emission report referred to in clause (A).
the total emissions attributable to the reporting operation during the reporting period, as reported in the most recent emission report for the same reporting period for which a verification statement was required, and
the total emissions attributable to the reporting operation during the reporting period, as reported in the revised emission report,
A supplementary emission report must be submitted within 90 days, or a longer period specified by the director, after the operator becomes aware of an omission, inaccuracy or change in information.
Subject to subsection (4), inaccuracies, omissions or changes are considered to be immaterial for the purpose of section 3 (5) of the Act if the difference between does not exceed the lesser of the following:
the total emissions attributable to the reporting operation during a reporting period, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, as reported in the most recent emission report for the same reporting period, and
the total emissions attributable to the reporting operation during that reporting period, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, calculated in accordance with this regulation,
1 000 tonnes of carbon dioxide equivalent;
1% of the total emissions attributable to the reporting operation during the reporting period, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, as reported in the emission report referred to in paragraph (a).
An inaccuracy, omission or change in information included in an emission report must be reported in a supplementary report if
Repealed. [am. B.C. Reg. 24/2024, Sch. 3, s. 13 (g).]
the difference between the total emissions attributable to the reporting operation exceeds the lesser of the following:
from carbon dioxide produced from biomass listed in item 1 of Schedule C, as reported in the most recent emission report for the same reporting period, and
from carbon dioxide produced from biomass listed in item 1 of Schedule C, calculated in accordance with this regulation and reported in the supplementary report,
3 000 tonnes of carbon dioxide equivalent;
3% of the total emissions attributable to the reporting operation during the reporting period, as reported in the emission report referred to in subsection (3) (a).
Repealed. [am. B.C. Reg. 24/2024, Sch. 3, s. 13 (j).]
An inaccuracy, omission or change in information included in an emission report of a regulated operation must be reported in a supplementary report if correcting the inaccuracy or omission or the change has the effect of increasing the total emissions attributable to the regulated operation under section 3 during the reporting period from an amount that is less than to an amount that is greater than or equal to 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C.
An inaccuracy, omission or change in relation to a matter reported under section 14 (2) (c) to (e) and (g) in an emission report is considered to be immaterial for the purpose of section 3 (5) of the Act.
A corrected report under section 3 (5.1) [emission reports] of the Act must be submitted in the form and manner specified by the director and include the following: expressed as a percentage of the total emissions attributable under section 3 to the reporting operation during the reporting period, as reported in the emission report referred to in clause (A).
a revised emission report, in accordance with section 14 [content of emission reports] of this regulation, that includes the following, as specified by the director:
corrections to inaccuracies in or omissions from the most recent emission report submitted for the reporting period;
updates to information that was required to be reported in the emission report for the reporting period and that has changed;
if required by the director, an annex, in the form specified by the director, that includes the following, as specified by the director:
a description of the differences between the corrected report and the most recent emission report submitted for the reporting period;
for a corrected report that includes corrections of inaccuracies or omissions, a description of why the inaccuracies or omissions occurred;
for a corrected report that includes corrections of inaccuracies in or omissions from an emission report for which a verification statement was required under section 28 or 29 (1) [requirement for verification of emission reports and supplementary emission reports], a calculation of the difference between
the total emissions attributable under section 3 to the reporting operation during the reporting period, as reported in the most recent emission report for the same reporting period for which a verification statement was required, and
the total emissions attributable under section 3 to the reporting operation during the reporting period, as reported in the revised emission report,
Regulated Operations
In this section, "energy utility" means an industrial operation primarily engaged in the production, generation, storage, transmission, sale, delivery or provision of electricity, natural gas, steam or any other agent for the production of light, heat, cold or power to or for the public or a corporation for compensation, but does not include the following:
an industrial operation engaged in oil and gas extraction and gas processing activities;
a common carrier, within the meaning of section 65 of the Utilities Commission Act, or other operator, of a pipeline for natural gas transmission or oil transmission.
Subject to this section, for the purposes of paragraph (a) of the definition of "regulated operation" in the Act, the following classes of reporting operation are designated:
reporting operations with a date of first shipment on or before March 31, 2024;
reporting operations other than reporting operations referred to in paragraph (a) of this subsection that produce, or are designed and constructed to produce, a regulated product.
A reporting operation in a class referred to in subsection (2) (a) is a regulated operation effective April 1, 2024.
A reporting operation in a class described in subsection (2) (b) is a regulated operation effective on the earlier of the following:
the date on or after the operation's authorization date that the director receives an application under section 20.2 of the Act for designation of the operation as a new entrant, if
the application requests designation effective on receipt of the application, and
the director designates the operation as a new entrant;
the operation's date of first shipment.
A proposed industrial operation is a regulated operation effective on the date that the operation's new entrant period begins.
A reporting operation that is any of the following is not a regulated operation:
an energy utility;
an electricity import operation;
a reporting operation whose primary economic activity is classified by NAICS as follows:
NAICS Code 11 — agriculture, forestry, fishing and hunting sector;
NAICS Code 22 — utilities sector;
NAICS Code 562 — waste management and remediation services subsector.
The operator of a regulated operation that meets the following criteria may choose that the operation not be a regulated operation if the operation
has, for a reporting period, a total amount of emissions attributable to the operation under section 3 [attribution of emissions for reporting purposes] that is less than the amount set out in section 8 (1) [reporting operations], and
continues to be a reporting operation under any of section 9 (1) (a) to (c) [emissions below threshold].
A regulated operation ceases to be a regulated operation at either of the following times as specified by the operator in the notice under subsection (7):
the end of the compliance period in which notice was received by the director;
the end of the compliance period immediately before the compliance period in which the notice was received by the director.
For the purposes of the definition of "emission limit" in the Act, the emission limit for a regulated operation for a compliance period is determined in accordance with Schedule E.1.
Compliance Reporting Requirements
in the case of a compliance report required under section 22.1 [compliance report], on or before May 31 of the calendar year immediately following the compliance period, and
in the case of a compliance report required under section 23.1 [compliance report — excess emissions], on or before November 30 of the calendar year immediately following the compliance period.
the director may
extend the date for submission of the information or the verification statement that was not included in the compliance report accepted under subparagraph (i) by up to 6 months, or
the director may extend the date a compliance report must be submitted to the director by up to 6 months.
The director may act under subsection (2) if the director is satisfied that the extension of the date for submission is not contrary to the public interest.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 17.]
For the purposes of making a report under section 7 [compliance reports] of the Act, the operator of a regulated operation must collect the data necessary to quantify, for each compliance period,
emissions attributable to the operation as a regulated operation, and
each regulated product produced.
The operator of a regulated operation must maintain a log of the quantity of each regulated product, in units set out in column 4 of Table 2 of Schedule A.1 for the product, produced each day.
If there is a change in operator of a regulated operation, or one or more facilities within a linear facility operation become a part of another regulated operation, in a compliance period, the person who is the operator of the regulated operation on the last day of the compliance period is responsible for complying with sections 6 [compliance obligation] and 7 of the Act for the compliance period.
If a person ceases to be the operator of a regulated operation or a facility in a compliance period, the person is not responsible for complying with section 7 of the Act in relation to that operation or facility for the compliance period if the information, up to the date the person ceased to be the operator, that is necessary for the compliance report is provided to the subsequent operator.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 18 (e).]
If a regulated operation ceases operations during a compliance period, the last operator of the regulated operation is required to submit the compliance report for that compliance period.
A compliance report required under section 22.1 must include the following information:
the matters required under sections 14 (2) (d), (e) and (f) [content of emission reports] and 11.3 (2) (e) [registration requirements — reporting operations and potential reporting operations] of this regulation;
for each source of emissions referred to in section 14 (3) (c) that is attributable to each facility in the regulated operation for the compliance period under section 4 [attribution of emissions for compliance purposes],
whether the emissions are from a source that exists solely to produce a single regulated product,
if the source exists to produce more than one regulated product, the amount of the emissions that can reasonably be allocated to each product, and
for each source referred to in subparagraph (ii), the methodology used to determine the amount of the emissions that can reasonably be allocated to each product;
on the basis of the allocation of emissions to regulated products under paragraph (a.1), the percentage of the total emissions attributable to the regulated operation under section 4 that can reasonably be allocated to each regulated product, so that the allocations equal 100% of the attributable emissions;
the compliance period to which the compliance report relates;
the date the compliance report is submitted;
for each regulated product produced by each facility in the regulated operation, the quantity of product by facility, including any quantity produced before the product became a regulated product, in units set out in column 4 of Table 2 of Schedule A.1 for the product, calculated in accordance with any directions of the director,
produced during the compliance period,
in storage at the beginning of the first day of the compliance period, if applicable,
in storage at the end of the last day of the compliance period, if applicable,
sold during the compliance period, if applicable, and
throughput at point of sale during the compliance period, if applicable;
identification of the methodologies used to quantify production under paragraph (c.1);
the amount of electricity generated by the regulated operation;
the total emissions attributable under section 4 [attribution of emissions for compliance purposes] to the regulated operation for the compliance period;
the emissions referred to in paragraph (e) within the Schedule B categories listed in items 2 to 4 and 14 of that Schedule, determined as the sum of the emissions set out opposite the Schedule B category in column 3 of Schedule B;
the emission limit for the regulated operation for the compliance period;
the calculations used to determine the emission limit in accordance with the equation set out in Schedule E.1, including any supporting calculations;
the value for each variable in the equation set out in Schedule E.1, including the value of each variable used in any supporting calculations;
the difference between the attributable emissions of the regulated operation for the compliance period and the emission limit reported under paragraph (f);
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 20 (d).]
any other information required by the director.
a regulated operation or a part of a regulated operation that is a new entrant;
a regulated operation or a part of a regulated operation for which an application has been made under section 20.2 of the Act for designation as a new entrant requesting a new entrant period beginning during the compliance period.
the information required under subsection (1) (a.1) and (e) calculated in accordance with the following:
despite the exclusion under section 4 (4), during the new entrant period, of emissions otherwise attributable to the new entrant under that section, as if emissions during the new entrant period were attributable to the new entrant under that section;
taking into account the exclusion of attributable emissions under section 4 (4);
any directions of the director;
the information required under subsection (1) (c.1) (i) and (f) to (f.2) calculated in accordance with both of the following:
despite the exclusion under Schedule E.1 of as if production during those periods was included for the purposes of calculating the emission limit under Schedule E.1 for the compliance period;
the production of a regulated product produced by an industrial operation during a compliance period before it became a regulated operation, and
the production of a regulated product by a new entrant during its new entrant period,
taking into account the exclusion of production referred to in subparagraph (i) of this paragraph.
In the case of a regulated operation or a part of a regulated operation referred to in subsection (2) (b), the information required under subsection (3) must be calculated as if the designation of the operation or the part of the operation as a new entrant has been made with the new entrant period beginning on the date requested in the application.
if the operation's date of first shipment is on or before March 31, 2024,
a statement asserting that the operation was a reporting operation on the date the operator's application for designation as a new entrant was submitted to the director, and
the operation's date of first shipment;
if the date of first shipment of the operation, or the date of first commercial production of the part of the operation, is on or after April 1, 2024,
a statement asserting that the operation was a reporting operation on the date that the operation's new entrant period began,
the authorization date of the operation or the part of the operation,
if applicable, the date of first shipment of the operation or the date of first commercial production of the part of the operation, and
if the operation or the part of the operation is a new entrant, the date under section 41.91 (1), (2), (2.1) or (2.2) that the new entrant period of the operation or the part of the operation began.
an application is made under section 20.2 of the Act for designation of the operation or the part of the operation as a new entrant after the date the compliance report including the information required under subsection (1) for the compliance period is submitted, and
the operation or the part of the operation is designated as a new entrant with a new entrant period beginning during the compliance period.
A compliance report required under subsection (6) must be submitted within 30 days after the director gives the operator notice of the designation.
the information required under subsection (1) (a.1) and (e) calculated in accordance with both of the following:
despite the exclusion under section 4 (3) of emissions otherwise attributable to the operation during the compliance period under that section before the date the operation became a regulated operation, as if emissions otherwise attributable to the operation for the compliance period before that date were attributable to the operation under that section;
taking into account the exclusion of attributable emissions under section 4 (3);
the information required under subsection (1) (c.1) (i) and (f) to (f.2) calculated in accordance with both of the following:
despite the exclusion under Schedule E.1 of the production of a regulated product produced by an industrial operation during a compliance period before the operation became a regulated operation, as if production in the compliance period before the operation became a regulated operation was included for the purposes of calculating the emission limit under Schedule E.1 for the compliance period;
taking into account the exclusion of production referred to in subparagraph (i) of this paragraph;
the operation's date of first shipment.
In addition to the compliance report required under section 22.1, the operator of a regulated operation, other than a regulated operation that is a new entrant, that had excess emissions in the compliance period must ensure that a report including the following information, as applicable, respecting how the regulated operation met its compliance obligation for the compliance period is submitted to the director:
the amount of the monetary payment made to the government, with proof of payment that the director considers satisfactory;
the number of compliance units made available in a compliance account of the regulated operation for retirement, including the unique identifiers assigned to each compliance unit by the registry administrator;
any other information required by the director.
A supplementary compliance report submitted under section 7 (3) [compliance reports] of the Act must include the following:
a revised compliance report, in the form and manner specified by the director, in accordance with section 23 [content of compliance reports] of this regulation, that includes
corrections to inaccuracies in or omissions from the most recent compliance report submitted for the compliance period, and
updates to information that was required to be reported in the compliance report for the compliance period and that has changed;
an annex, in the form and manner specified by the director, that includes
a description of the differences between the revised report and the most recent compliance report submitted for the compliance period,
for a supplementary report that includes corrections of inaccuracies or omissions, a description of why the inaccuracy or omission occurred, and
a calculation of the difference between expressed as a percentage of the total emissions attributable to the regulated operation during the compliance period, as reported in the compliance report referred to in clause (A).
the total emissions attributable to the regulated operation during the compliance period, as reported in the most recent compliance report for the same compliance period, and
the total emissions attributable to the regulated operation during the compliance period, as reported in the revised compliance report,
In addition to the matters under subsection (1), a supplementary compliance report for an operator of a regulated operation referred to in section 23.1 of this regulation that has an additional compliance obligation under section 6.1 (2) (a) [greenhouse gas emission correction] of the Act must include the information required under section 23.1 of this regulation respecting how the regulated operation met its additional compliance obligation for the compliance period.
A supplementary compliance report must be submitted within 90 days, or a longer period specified by the director, after the operator becomes aware of an omission, inaccuracy or change in information.
the quantity of a regulated product produced during a compliance period as reported in the most recent compliance report for the same compliance period;
the quantity of a regulated product produced during that compliance period calculated in accordance with this regulation.
the total emissions attributable to the regulated operation during a compliance period as reported in the most recent compliance report for the same compliance period, and
the total emissions attributable to the regulated operation during that compliance period calculated in accordance with this regulation and reported in the supplementary report,
1 000 tonnes of carbon dioxide equivalent;
1% of the total emissions attributable to the regulated operation during the compliance period as reported in the compliance report referred to in paragraph (a).
An inaccuracy, omission or change must be reported in a supplementary report if correcting the inaccuracy or omission or the change has the effect of increasing the total emissions attributable to the reporting operation during the reporting period from an amount that is less than to an amount that is greater than or equal to 10 000 tonnes of carbon dioxide equivalent.
A corrected compliance report under section 7 (5.1) [compliance reports] of the Act must be submitted in the form and manner specified by the director and include expressed as a percentage of the total emissions attributable to the regulated operation during the compliance period, as reported in the compliance report referred to in clause (A).
a revised compliance report, in accordance with section 23 [content of compliance reports] of this regulation, that includes the following, as specified by the director:
corrections to inaccuracies in or omissions from the most recent compliance report submitted for the compliance period;
updates to information that was required to be reported in the compliance report for the compliance period and that has changed;
an annex that includes
a description of the differences between the revised compliance report and the most recent compliance report submitted for the compliance period,
for a corrected report that includes corrections of inaccuracies or omissions, a description of why the inaccuracy or omission occurred, and
a calculation of the difference between
the total emissions attributable to the regulated operation during the compliance period, as reported in the most recent compliance report for the same compliance period, and
the total emissions attributable to the regulated operation during the compliance period, as reported in the revised compliance report,
In addition to the matters under subsection (1), a corrected compliance report for an operator of a regulated operation referred to in section 23.1 of this regulation that has an additional compliance obligation under section 6.1 (2) (a) [greenhouse gas emission correction] of the Act must include the information required under section 23.1 of this regulation respecting how the regulated operation met its additional compliance obligation for the compliance period.
Verification
Interpretation
In this Part:
independent peer reviewer means an individual employed or contracted by a verification body to provide an independent peer review of a verification for the purposes of section 33 (2) (l) [contents of verification statement];
lead verifier means the individual employed or contracted by a verification body who is responsible for expressing the opinion of the verification body on the correctness and accuracy of the contents of a verification statement;
threat to independence means a factor that may reasonably be expected to potentially reduce the ability of a verifier, verification body, lead verifier or independent peer reviewer to act in an ethical, objective and independent manner, and, without limitation, includes the following:
payment for verification is linked to whether the verification statement includes the opinions referred to in section 31 (1) (a) and (2) [requirements of verification statement] both as those provisions apply under section 31 to reporting operations and under section 38 [requirements of verification statement] to regulated operations;
the verifier, verification body, lead verifier, independent peer reviewer or related persons have a direct or indirect financial interest in the reporting operation;
the verifier, verification body, lead verifier or independent peer reviewer has designed components of a reporting operation's
greenhouse gas monitoring system,
greenhouse gas inventory,
greenhouse gas reporting system, or
the verifier, lead verifier or independent peer reviewer has a familiarity or relationship with the reporting operation or its staff that decreases appropriate reliance on objective evidence;
the verifier, verification body, lead verifier or independent peer reviewer has a perception of being intimidated or coerced;
verifier means an individual employed or contracted by a verification body, or by a subcontractor of a verification body, for the purpose of conducting a verification.
A person is qualified as a verification body if the person is accredited as a verification body by, and is in good standing with, a member of the International Accreditation Forum, in accordance with ISO 14065 through a program developed under ISO 17011.
Despite section 2 [effect of amendments], a person is not required to be accredited in accordance with amendments to ISO 14065 until required to do so by,
if the person is not an accredited verification body, a member of the International Accreditation Forum, or
if the person is an accredited verification body, the member of the International Accreditation Forum that accredited the verification body.
A person is not qualified to act as a verification body in relation to an emission report or a compliance report of an industrial operation if the person has performed verifications of emission reports or compliance reports for the industrial operation in 6 of the 9 most recent calendar years.
The director may refuse to accept a verification statement if
the verification body is under investigation by the member of the International Accreditation Forum that accredited the verification body, or
the director believes on reasonable grounds that verifications performed by the verification body do not comply with this regulation or the standards of the member of the International Accreditation Forum that accredited the verification body.
A verification body that is under investigation by the member of the International Accreditation Forum that accredited it must immediately give notice of the investigation to the director and the operator of any industrial operation
in respect of which a verification of an emission report or compliance report is in progress, or
who requests that the verification body perform a verification.
Verification in Relation to Emission Reports of Reporting Operations
This Division applies to a reporting operation that is not a regulated operation in respect of any emission report submitted under section 3 [emission reports] of the Act for a reporting period in which the reporting operation has attributable emissions greater than or equal to 25 000 tonnes of carbon dioxide equivalent, not including carbon dioxide from biomass listed in item 1 of Schedule C.
Nothing in this Division requires the operator of an industrial operation to verify emissions that occur in a reporting period following a reporting period during which that operation ceased to be a reporting operation under section 9 (1) (a) or (b) [emissions below threshold].
Subject to this section, an emission report of a reporting operation to which this Division applies that is submitted under section 3 (1) [emission reports] of the Act must include a verification statement.
Information required under section 14 (3) (g) [content of emission reports] need not be verified in a verification statement under this Division.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 25.]
A supplementary emission report submitted under section 3 (3) of the Act that corrects inaccuracies in or omissions from an emission report of a reporting operation to which this Division applies, and for which a verification statement was required under section 28 or this section, must be accompanied by a verification statement if the difference between the following exceeds 5% of the total emissions attributable to the reporting operation for the reporting period, as reported in the emission report referred to in paragraph (a):
the total emissions attributable to the reporting operation for the reporting period as reported in the most recent emission report for that reporting period for which a verification statement was required;
the total emissions attributable to the reporting operation for that reporting period as reported in the revised report referred to in section 18 (1) (a) [supplementary emission reports].
A supplementary emission report submitted under section 3 (3) of the Act of a reporting operation to which this Division applies must be accompanied by a verification statement if
the most recent emission report submitted for the reporting period to which the supplementary report relates has not been verified in accordance with section 35 [requirement for verification of reports] of this regulation, and
the total emissions attributable to the reporting operation during that reporting period, as reported in the supplementary report, are greater than or equal to 25 000 tonnes of carbon dioxide equivalent, not including carbon dioxide from biomass listed in item 1 of Schedule C.
A corrected emission report submitted under section 3 (5.1) of the Act that corrects inaccuracies in or omissions from an emission report of a reporting operation to which this Division applies must, if required by the director, be accompanied by a verification statement verifying the information specified by the director.
Information required under section 14 (3) (g) [content of emission reports] need not be verified in a verification statement under this Division.
In this section, site visit means a site visit required under subsection (2) (d).
The verification process used to prepare a verification statement for an emission report of a reporting operation to which this Division applies must comply with the requirements of subsection (2), ISO 14064-3 and IAF MD4.
Despite section 2 [effect of amendments], the verification process described in subsection (1) is not required to comply with amendments to ISO 14064-3 until required to do so by the member of the International Accreditation Forum that accredited the verification body conducting the verification process.
A verification process referred to in subsection (1) must include the following:
a review by the verification body of records relevant to the verification of information included in the emission report, including, but not limited to,
inventory and stock records,
sales and purchase records,
onsite and offsite delivery records,
input purchase and delivery records,
fuel measurement records,
equipment rated capacity, power, run time and load factor records, as applicable, and
any other information that provides financial or direct measurement information about the emissions, product and energy data reported;
an assessment by the verification body of the sources and magnitude of potential errors, omissions and misstatements for the purposes of designing an appropriate verification plan;
preparation of a verification plan by the verification body, including an evidence gathering plan;
one or more site visits, as described in subsection (3), conducted by the verification body;
the procedures by the verification body that, in the professional judgment of the verification body, are required in the verification process, including, but not limited to,
conducting interviews with relevant operation and facility personnel, including those responsible for preparation and accounting of emissions, product and energy data,
making direct observations, in person or virtually, of equipment and elements of the facility and operation that are material for the verification process,
reviewing relevant financial transactions necessary to confirm the complete and accurate reporting of emissions, product, and energy data, and
conducting an appropriate number of data checks in accordance with an evidence-gathering plan that
identifies each facility in the reporting operation that has emissions attributable under section 3 for the reporting period,
focuses on the largest and most uncertain estimates of emission and energy data,
ensures the accuracy of calculations and allocations of emission and energy data,
enables the verification body to conclude with a reasonable level of assurance whether the emission report is free of material errors, omissions, or misrepresentations,
reviews meter and analytical instrumentation measurement accuracy and calibration for consistency with manufacturer's specifications, and
identifies and assesses the validity of any data substitutions in accordance with the directions of the director, or, if there are no directions, with best industry practice;
application by the verification body of verification procedures at a reasonable level of assurance;
an evaluation by the verification body of whether the emission report was prepared and the emissions reported in it quantified in accordance with the requirements of this regulation;
an assessment by the verification body of the materiality of any errors, omissions or misstatements identified;
an assessment by the verification body of
whether any data substitutions used in quantifying information in the emission report have been prepared in accordance with the requirements of section 15 (2) [methodologies for quantifying emissions], or, if no requirements are specified, whether any data substitutions used in quantifying information in the emission report have been prepared in accordance with best industry practice, and
whether the operator corrected any errors identified in the verification process that can be corrected within a reasonable time and reasonable effort.
A site visit must be conducted as follows:
in person, or
virtually;
for a single facility operation, a site visit must be made to the facility;
for a linear facilities operation,
for an operation that is not a regulated operation, at least one site visit must be made to each individual facility within the operation where emissions attributable under section 3 from the facility are greater than or equal to 25 000 tonnes of carbon dioxide equivalent, and
additional site visits must be made to sources within the operation if necessary to provide a reasonable level of assurance that the emission report is materially correct;
for an electricity import operation, a site visit must be made to the primary operations centre if necessary to provide a reasonable level of assurance that the emission report is materially correct.
A site visit may be conducted virtually only if all of the following apply:
all site visits by the verification body to the reporting operation for one of the 2 immediately preceding reporting periods were conducted in person;
the verification body determines that, since the most recent site visit to the reporting operation,
there have been no significant changes to processes or activities carried out at a facility that is all or part of the operation, and
there have been no significant physical changes to a facility that is all or part of the operation;
the verification body determines that the process flow diagram required by section 11.3 (2) (m), if applicable, is accurate and reliable for the purposes of the verification.
A site visit may not be carried out virtually if the verification body determines that an in person site visit is necessary to provide a reasonable level of assurance that the emission report is materially correct.
The director may require that a site visit be conducted in person if the director considers that
an emission report previously submitted by the reporting operation was not prepared in accordance with this regulation,
emissions reported in an emission report previously submitted by the reporting operation were not quantified in accordance with this regulation,
a verification previously performed by the verification body did not comply with
this regulation, or
the standards of the member of the International Accreditation Forum that accredited the verification body, or
it is otherwise necessary for the site visit to be conducted in person.
Subject to sections 28 (2) [requirement for verification of emission reports] and 29 (3) and (4) [requirement for verification of supplementary emission reports], a verification statement under this Division must include
a statement, based on the process and procedures used by the verification body, that it is the opinion of the verification body that
the assertions in the emission report are materially correct and are a fair and accurate representation of the reporting operation's total attributable emissions for the reporting period, and
the emission report was prepared and the emissions reported in it quantified in accordance with this regulation,
identification of the following:
information in the emission report that was corrected as a result of the verification process;
information in the emission report that was not reported or quantified in accordance with this regulation and was not corrected during the verification process;
the materiality of any errors, omissions or misstatements in the emission report, and
the information, if any, required by the director.
A verification body must not provide a statement referred to in subsection (1) (a) unless
the verification body is of the opinion that the verification statement contains as few qualifications as possible,
any errors, omissions and misstatements in the emission report have been corrected if possible in a reasonable amount of time at a reasonable effort,
the sum of all errors, omissions and misstatements do not result in a net overstatement or understatement of total emissions attributable under section 3 to the reporting operation during the reporting period, not including carbon dioxide from biomass listed in item 1 of Schedule C, that exceeds the lesser of
1 000 tonnes carbon dioxide equivalent, not including carbon dioxide from biomass listed in item 1 of Schedule C,
1% of the total emissions attributable to the reporting operation during the reporting period, not including carbon dioxide from biomass listed in item 1 of Schedule C, and
any single error, omission or misstatement does not result in a net overstatement or understatement of total emissions attributable under section 3 to the reporting operation during the reporting period, not including carbon dioxide from biomass listed in item 1 of Schedule C, that exceeds the lesser of
1 000 tonnes carbon dioxide equivalent, not including carbon dioxide from biomass listed in item 1 of Schedule C,
1% of the total emissions attributable to the reporting operation during the reporting period, not including carbon dioxide from biomass listed in item 1 of Schedule C, and
the verification body is of the opinion that the judgment of a reasonable person, having knowledge of the business and greenhouse gas accounting, evaluating an assertion required to be in the report, would not have been changed or influenced by one or more errors, omissions, or misstatements in the emission report.
For the purposes of subsection (2), the operator of a reporting operation must
exercise due diligence, including due diligence in respect of the matters referred to in section 42 [processes, documents and records], in order to minimize the potential for
qualifications to the verification statement, and
errors, omissions and misstatements in the emission report,
provide a verification body retained by the operator with full and timely access to all records relevant to the verification, and
if necessary and consistent with this regulation, make such revisions to emission reports as are needed to minimize or eliminate
qualifications to the verification statement, and
errors, omissions and misstatements in the emission report.
A verification statement must be submitted in the form and manner, if any, specified by the director.
For certainty, nothing in this regulation requires a verification body to express the opinion referred to in subsection (1) (a) (i) and (ii) or to exclude appropriate qualifications in a verification statement.
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 29.]
In this section, conflict of interest report means a report, prepared by a verification body for the purpose of documenting compliance with section 41 [conflict of interest], that includes
an assessment of threats to independence,
strategies for mitigating threats to independence, and
a report on the implementation of the strategies referred to in paragraph (b).
In addition to the requirements of section 31 [requirements of verification statement], a verification statement in relation to an emission report of a reporting operation to which this Division applies must include the following information:
the name and business address of the verification body;
the name, business email address and business telephone number of the lead verifier;
the name, business email address and business telephone number of the verifiers who assisted the lead verifier in performing the verification;
with respect to the reporting operation, the information referred to in sections 11.3 (2) (a) to (c) [operator's legal name] and 14 (2) (a) and (f) [reporting period and unique identification number];
with respect to a linear facilities operation, identification of each individual facility of the reporting operation that has attributable emissions in the reporting period that are
greater than or equal to 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C,
greater than or equal to 1 000 tonnes and less than 10 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C, or
less than 1 000 tonnes of carbon dioxide equivalent, not including carbon dioxide produced from biomass listed in item 1 of Schedule C;
the date the verification statement was completed;
the scope of the verification statement, including whether it relates to all the matters required to be verified under sections 28 [requirement for verification of emission reports] and 29 [requirement for verification of supplementary emission reports];
the amount referred to in section 14 (3) (a), with a subtotal setting out the total amount of reporting-only emissions;
with respect to a regulated operation, the total emissions attributable to the operation under section 4;
the name of the member of the International Accreditation Forum by which the verification body is accredited and any associated identification numbers, accompanied by the affirmation of the International Accreditation Forum that the accreditation status is in good standing;
a summary of the work the verification body performed as part of the verification, including a description of
the verification procedures used to test the data included in the emission report prepared by the reporting operation, and
additional information, not included in the emission report, that was directly or indirectly relied on by the verification body in the course of conducting the verification;
identification of each site visit made in the verification and the date the site visit was conducted;
if a site visit was conducted virtually, identification of
the technology used to carry out the site visit virtually,
any risks identified in accordance with IAF MD4, and
the mitigation strategies used to address the risks referred to in subparagraph (ii);
a signed declaration by the lead verifier on behalf of the verification body that
the lead verifier represents an accredited verification body,
the evidence obtained during the verification is sufficient and appropriate to support the verification opinion,
the verification statement is true, accurate and complete, and
the verification work documented in the statement was performed in accordance with this regulation;
a signed declaration from an independent peer reviewer that
the independent peer reviewer was not involved in the verification documented in the verification statement, other than by providing an independent peer review, and
the verification used to produce the verification statement was appropriate;
a conflict of interest report.
Verification in Relation to Emission Reports and Compliance Reports of Regulated Operations
This Division applies to a regulated operation in respect of
an emission report submitted under section 3 of the Act, and
a compliance report submitted under section 7 of the Act.
Information required under section 14 (3) (g) [content of emission reports] need not be verified in a verification statement under this Division.
A verification statement required by subsection (1) may be limited to a verification of the corrections contained in a supplementary report referred to in subsection (1).
Information required under section 14 (3) (g) [content of emission reports] need not be verified in a verification statement under this Division.
A supplementary emission report need not include a verification statement if
the difference between the amount of emissions most recently reported under section 14 (3) (a), (4) or (6) (a) and verified for a reporting period and the amount reported in the supplementary emission report for the reporting period is less than 250 tonnes of carbon dioxide equivalent.
A supplementary compliance report need not include a verification statement in relation to the following:
corrections referred to in subsection (2) that relate to the total emissions reported under section 23 (1) (e) [content of compliance reports] and verified if the difference between the amount of emissions most recently reported under that paragraph and verified for a compliance period and the amount reported in the supplementary compliance report for the compliance period is less than 250 tonnes of carbon dioxide equivalent;
corrections referred to in subsection (2) that relate to information reported under section 23 (1) (c.1) for a regulated product and verified if the difference between the quantity of the regulated product reported under that paragraph for a compliance period and verified and the quantity reported in the supplementary compliance report for the compliance period is less than 0.1%;
A corrected compliance report need not include a verification statement in relation to corrections to information reported under section 23.1.
Section 30 [verification of emission reports] applies in relation to
an emission report of a regulated operation, and
a compliance report, as if the compliance report were an emission report, of a regulated operation.
In addition to the requirements under section 30 (2), a verification process referred to in section 30 (1) in relation to the compliance report of a regulated operation must include
a review by the verification body of product records relevant to the verification of information included in the compliance report, and
an evaluation by the verification body of whether the compliance report and the methodologies used to quantify production data in the report are consistent with the requirements of this regulation.
In addition to the requirements under section 30 (3), at least one site visit must be made to each individual facility within a regulated operation where emissions are greater than or equal to 10 000 tonnes of carbon dioxide equivalent.
In addition to the requirements under section 30 (2), a verification process referred to in section 30 (1) in relation to the compliance report of a regulated operation must include
the procedures by the verification body that, in the professional judgment of the verification body, are required in the verification process, including an appropriate number of data checks in accordance with an evidence-gathering plan that
identifies the regulated products, if any, produced by each facility that has emissions attributable under section 4 [attribution of emissions for compliance purposes] for the reporting period,
focuses on the largest and most uncertain estimates of product data, and
ensures the accuracy of calculations and allocations of product data, and
an evaluation by the verification body of whether the compliance report and the methodologies used to quantify production data in the report are consistent with the requirements of this regulation.
Section 31 [requirements of verification statement] applies in relation to
an emission report of a regulated operation, and
a compliance report, as if the compliance report were an emission report, of a regulated operation.
In addition to the matters under section 31, a verification statement in relation to a compliance report for a regulated operation must include a statement, based on the process and procedures used by the verification body, that it is the opinion of the verification body that
the assertions in the compliance report are materially correct and are a fair and accurate representation of the matters set out in section 23 (1) (a) to (b) and (c.1) to (g) and (2) to (4) [content of compliance reports] in relation to the regulated operation for the compliance period, and
if the regulated operation produced more than one regulated product during the compliance period,
the allocation of emissions to the regulated products produced by the regulated operation under section 23 (1) (a.1) and (a.2) is materially correct, based on the allocation methodology used, and
the allocation methodology used was fair and reasonable.
A verification body must not provide a statement referred to in subsection (2) unless
the verification body is of the opinion that the verification statement contains as few qualifications as possible,
any errors, omissions and misstatements with respect to information required under section 23 (1) (a) to (b), (c.1) to (e.1) and (f.1) to (g) and (2) to (4) have been corrected if possible in a reasonable amount of time at a reasonable effort, and
the net effect of all errors, omissions and misstatements does not result in an overstatement or understatement that exceeds 0.1% of the amounts referred to in section 23 (1) (c.1) and (2) (b).
Section 33 [contents of verification statement] applies to a verification statement in relation to an emission report of a regulated operation to which this Division applies.
Section 33 (1) and (2) applies to a verification statement in relation to a compliance report of a regulated operation to which this Division applies.
A verification statement in relation to a compliance report must include the following:
the scope of the verification statement, including whether it relates to all the matters required to be verified under sections 35 [requirement for verification of reports] and 36 [requirement for verification of supplementary reports];
the information referred to in section 14 (2) (e) and (f) [name and unique identification number];
the information referred to in section 23 (1) (e), (f), (g) and (i) [content of compliance reports];
for each regulated product produced by the regulated operation, the quantity of product produced during the compliance period, including any quantity produced before the product became a regulated product, in units set out in column 4 of Table 2 of Schedule A.1 for the product, calculated in accordance with any directions of the director;
for a regulated operation or a part of a regulated operation referred to in section 23 (2) (a) or (b), the following information:
the operation's authorization date;
if applicable, the date of first shipment of the operation or the date of first commercial production of the part of the operation.
Despite sections 27 [application of Division 2] and 34 [application of Division 3], if a reporting operation becomes a regulated operation part way through a compliance period, Division 2 [Verification in Relation to Emission Reports of Reporting Operations] applies in relation to emissions attributable to the reporting operation before the date the first regulated product is produced.
Conflicts of Interest
Subject to subsection (2), a verifier, verification body, lead verifier or independent peer reviewer must, before performing a verification, ensure that it is free of or has in place procedures to mitigate any potential threat to independence in relation to the verification.
A verification body that is not free of any potential threat to independence in relation to a verification may verify the emission report or compliance report if, before making the verification, it establishes and documents procedures for mitigating any threat to independence, and during the verification process follows those procedures, such that a reasonable person would conclude that the potential for the threat to independence is insignificant.
Before providing a verification statement under section 31 [requirements of verification statement] or 38 [requirements of verification statement], a verification body must prepare a report that
includes
a description of an assessment of threats to independence in relation to the project report,
if applicable, procedures for mitigating threats to independence, and
if applicable, a report on implementation of the procedures referred to in subparagraph (ii), and
affirms that the verification body avoided any actual or potential conflicts of interest with the operator of the reporting operation or regulated operation.
A verification body that provides a verification statement must provide the report under subsection (3) with the verification statement.
Opted-In Operations
For the purposes of section 20.1 [opting in and out] of the Act, the operator of an industrial operation may apply to the director in accordance with this section for designation of the operation as
a reporting operation, or
a reporting operation and a regulated operation.
An application must be submitted, in the form and manner specified by the director,
if the application is for a designation that is intended to be effective for the 2024 reporting period, on or before July 31, 2024, or
if paragraph (a) does not apply, during the calendar year immediately preceding the reporting period for which the designation is intended to be effective.
An application must include the information required by the director for the purposes of determining the applicant's eligibility, under section 41.2, to be designated as a reporting operation, or as a reporting operation and a regulated operation, as applicable.
the operation has emissions that are attributable to the operation for the purposes of section 3 [emission reports] of the Act;
the operation is not an electricity import operation;
the operation is not a part of a single facility operation or a linear facilities operation;
the director does not have reason to believe that
the operator is incapable of fulfilling the obligations of an operator of a reporting operation under the Act and the regulations, or
designating the operation as a reporting operation is contrary to the public interest.
the criteria set out in subsection (1) (a) to (c) of this section;
the operation has emissions that are attributable to the operation for the purposes of section 6 [compliance obligation] of the Act;
the operation is not an operation whose primary economic activity is classified by NAICS as follows:
NAICS Code 11 — agriculture, forestry, fishing and hunting sector;
NAICS Code 22 — utilities sector;
NAICS Code 562 — waste management and remediation services subsector;
the operation produces a regulated product;
the director does not have reason to believe that
the operator is incapable of fulfilling the obligations of an operator of a reporting operation and a regulated operation under the Act and the regulations, or
designating the operation as a reporting operation and a regulated operation is contrary to the public interest.
An industrial operation that is a part of a single facility operation or a linear facilities operation may be designated as a reporting operation, or as a reporting operation and a regulated operation, if the industrial operation would be a regulated operation if one or both of the prohibitions in section 18.2 (5) (a) and (c) (ii) did not apply.
For the purposes of section 20.1 (2) of the Act, the director must be satisfied that the following criteria are met in order to designate an industrial operation described in subsection (3) of this section as a reporting operation and a regulated operation:
the criteria set out in subsections (1) (a) and (b) and (2) (b), (c) (i) and (iii), (d) and (e);
the designation is consistent with the objective of limiting to regulated operations that are emission-intensive and exposed to competition in international markets the application of any exemption from the payment of tax under the Carbon Tax Act, or any refund of tax paid under that Act, provided for in regulation made under section 84 (3) (n) of that Act.
For the purposes of subsection (5) (b) of this section, the director must consider
the extent to which the regulated products produced by the industrial operation are intended primarily for international markets or are subject to competition from international producers, and
whether the regulated products produced by the industrial operation are intended to be sold to wholesale purchasers or marine users.
The operator of an opted-in operation that ceases to meet any of the criteria for the designation of the operation as a reporting operation, or as a reporting operation and a regulated operation, as applicable, must notify the director without delay.
Repealed. [B.C. Reg. 96/2025, s. 4.]
The designation of an opted-in operation is effective as follows:
if the application is for a designation that is intended to be effective for the 2024 reporting period, on April 1, 2024;
if paragraph (a) does not apply, on January 1 of the reporting period for which the application for designation is made.
The designation of an opted-in operation remains in effect until the earliest of the following:
if the director revokes the designation, the date on which the revocation is effective under section 20.1 (5) [opting in and out] of the Act;
in the case of an opted-in operation that is designated as a reporting operation, the date the operation becomes a reporting operation under section 8 of this regulation;
The director may revoke the designation of an opted-in operation if the criteria for the designation under section 41.2 (1) or (2) [eligibility criteria], as applicable, are no longer met.
The operator of an opted-in operation may apply to the director in accordance with this section for the designation of the operation under section 20.1 [opting in and out] of the Act to be revoked.
An application must be submitted to the director
during the calendar year immediately preceding the reporting period for which the revocation is intended to be effective, and
in the form and manner specified by the director.
An application must include the following information:
a statement signed and dated by the operation representative requesting that the designation be revoked;
the compliance period for which the revocation is intended to be effective;
if the application is to have the revocation made during a compliance period after the 2025 compliance period, the applicable date for the purposes of the revocation, which must be January 1 or December 31 of the compliance period;
the date the application is submitted;
any identifier specified by the director in relation to the operator or the operation.
For the purposes of section 20.1 (4) of the Act, the director may revoke the operation's designation if the director does not have reason to believe that the revocation is contrary to the public interest.
Repealed. [B.C. Reg. 96/2025, s. 7.]
An operation to which section 4 (9) of this regulation applies is exempt from sections 3 (1) and (8) [emission reports] and 7 (1) and (2) [compliance reports] of the Act.
New Entrants
Repealed. [B.C. Reg. 47/2026, App. 1, s. 9 (a).]
An application for designation as a new entrant of all or part of an industrial operation must be made
on or after the authorization date of the operation or the part of the operation, and
on or before May 31 of the compliance period in which the first compliance report of the operation or the part of the operation is due if the designation is made.
An application for designation as a new entrant of all or part of an industrial operation must be in the form and manner specified by the director and include the following:
a statement signed and dated by a senior officer of the operator of the operation requesting the designation and attesting to the truth of the information provided in the application;
a statement specifying whether the operation is forecasted to have emissions attributable under section 3 exceeding 100 000 tonnes of carbon dioxide equivalent per year;
the date the application is submitted;
the information referred to in section 11.3 (2) (a) to (k) [registration requirements — reporting operations and potential reporting operations] in relation to the operator and the operation, as applicable;
the legal name, job title and position and business contact information, including mailing address, email address and telephone number, of the person primarily responsible for preparing and submitting the application;
an assertion that the operation is a reporting operation;
if the application is for all of an operation with a date of first shipment on or after April 1, 2024 requesting a new entrant period beginning before the date of first shipment,
assertions that
the date of first shipment has not occurred, and
the authorization date has occurred,
confirmation that the operator wishes the operation to become a regulated operation with a new entrant period beginning on the date of receipt of the application, and
a description of
the authorizations, including permits and approvals, required under an enactment or a municipal or regional district bylaw after completion of construction of the operation in order for the operation to begin operations, or
if no authorizations referred to in clause (A) are required, the operations that have begun;
an assertion as to the date of first shipment, if the application is for either of the following:
all of an operation with a date of first shipment on or before March 31, 2024 the application for which is submitted after the date of first shipment;
all of an operation with a date of first shipment on or after April 1, 2024 the application for which
is submitted after the date of first shipment, and
requests a new entrant period beginning on the date of first shipment;
if the application is for a part of an operation,
a description of the part of the operation,
an assertion as to the date of first commercial production, and
a description of how the operator will distinguish between the operation and the part of the operation when reporting under sections 3 and 7 of the Act;
any other information required by the director.
An application for designation as a new entrant of a proposed industrial operation must be made before the operation becomes a reporting operation.
An application for designation as a new entrant of a proposed industrial operation must be in the form and manner specified by the director and include the following:
the information referred to in subsection (4) (a) to (e) and (i);
an assertion that the operation will meet the criteria set out in section 41.9 (1) before the operation's new entrant period begins;
the date, if any, that the operation requests for its designation as a new entrant to begin, which date must be
on or after the operation's authorization date, and
before the operation's date of first shipment.
For the purposes of section 20.2 (2) [new entrant] of the Act, the director must be satisfied that the following criteria are met in order to designate an industrial operation as a new entrant:
the operation is a reporting operation;
the operation is not an opted-in operation;
the operation's date of first shipment, if any, is on or after January 1, 2022.
For the purposes of section 20.2 (2) of the Act, the director must, in order to designate a part of an industrial operation as a new entrant, be satisfied that
the operation meets the criteria set out in subsection (1) of this section, and
the part of the operation meets the following criteria:
the part of the operation is sufficiently distinguishable from the operation so that the emissions of the part of the operation can be reported under sections 3 and 7 of the Act;
the operation has produced a regulated product and its capacity to produce that product has increased by at least 80% as a result of the addition of the part of the operation.
In deciding whether to designate a part of an industrial operation as a new entrant, the director must consider the following factors:
whether there was or will be a significant financial investment in the part of the operation;
the cause of the operation's increase in production of a regulated product;
whether there will be volatility in emission intensity during the new entrant period of the part of the operation;
the operator's history of compliance with the Act and the regulations made under it;
the operator's likelihood of meeting its compliance obligation after the new entrant period of the part of the operation.
For the purposes of section 20.2 (2) of the Act, the director must, in order to designate a proposed industrial operation as a new entrant, be satisfied that the criteria set out in subsection (1) of this section will be met before the operation's new entrant period begins.
The new entrant period for an industrial operation with a date of first shipment on or before March 31, 2024 that is designated as a new entrant begins April 1, 2024.
The new entrant period for an industrial operation other than one referred to in subsection (1) that is designated as a new entrant begins on the earlier of the following:
the date on or after the operation's authorization date that the director receives an application under section 41.8 (3) for designation of the operation as a new entrant, if the application requests designation effective on receipt of the application;
the operation's date of first shipment.
The new entrant period for a part of an industrial operation that is designated as a new entrant begins on the date of first commercial production of the part of the operation.
The new entrant period for a proposed industrial operation that is designated as a new entrant begins on the earlier of the following:
the date, if any, that is requested under section 41.8 (6) (c);
the operation's date of first shipment.
The new entrant period for a new entrant ends as follows:
if the new entrant's date of first shipment is on or before March 31, 2024, at the end of second calendar year after the calendar year in which the date of first shipment occurred;
if the new entrant's date of first shipment is on or after April 1, 2024, at the end of second compliance period immediately following the compliance period in which the new entrant's new entrant period began.
Meeting a Compliance Obligation
For the purposes of the definition of "compliance obligation deadline" in the Act, the compliance obligation deadline for a compliance period is November 30 in the calendar year immediately following the compliance period.
For the purposes of section 6 (2) [compliance obligation] of the Act, the prescribed class is all regulated operations.
A monetary payment to the government under section 6 (2) or 6.1 (2) (a) or (d) (ii) [greenhouse gas emission correction] of the Act must be paid to the Minister of Finance in the manner specified by the director.
In this section, "project reduction" has the same meaning as in section 11 (1) of the Emission Offset Project Regulation.
The use of compliance units by the operator of a regulated operation to meet a compliance obligation for a compliance period under section 6 (2) (a) of the Act is subject to the following restrictions:
the maximum number of compliance units that may be used is the number required to meet the compliance obligation for each compliance period as follows:
for the 2024 compliance period, 50 percent of the excess emissions, rounded down to the nearest whole number of compliance units;
for the 2025 compliance period, 40 percent of the excess emissions, rounded down to the nearest whole number of compliance units;
for the 2026 compliance period and each subsequent compliance period, 30 percent of the excess emissions, rounded down to the nearest whole number of compliance units;
an offset unit may be used only if the end of the calendar year in which the project reduction for which the offset unit was issued occurred is less than 3 years before the beginning of the compliance period.
For the purposes of section 6.1 (2) (a) of the Act, the operator of the regulated operation must meet the additional compliance obligation as follows:
in the case of a supplementary compliance report,
if the report is submitted on or before the compliance obligation deadline, by the compliance obligation deadline, and
if subparagraph (i) does not apply,
the date specified by the director on receiving the supplementary compliance report, or
if no date is specified by the director, 30 days after the date the report is submitted to the director;
in the case of a corrected compliance report,
if the report is submitted on or before the compliance obligation deadline, by the compliance obligation deadline, and
if subparagraph (i) does not apply, the date the corrected report is due as specified by the director;
in the case of a determination by the director,
if the determination is given to the operator at least 30 days before the compliance obligation deadline, by the compliance obligation deadline, and
if subparagraph (i) does not apply, within 30 days after the determination is given to the operator.
Subsection (3) applies if
a correction described in section 6.1 of the Act is made in relation to a regulated operation for a compliance period before the operator has, under section 6 (2) [compliance obligation] of the Act, met a compliance obligation, or the director has, under section 12 (1) [earned credits] of the Act, issued earned credits to the operator in relation to the compliance period, and
the correction results in
an increased amount required to meet the compliance obligation of the regulated operation under section 6 (2) of the Act, or
an amount required to meet a compliance obligation of the regulated operation under section 6 (2) of the Act instead of credits to be issued to the regulated operation under section 12 of the Act.
If there is a change in operator of a regulated operation, or one or more facilities within a linear facility operation become a part of another regulated operation, in a compliance period,
the person who is the operator of the regulated operation on the last day of the compliance period is responsible for complying with section 6.1 of the Act and this section, and
any compliance unit or monetary refund issued under section 6.1 (2) (b) or (c) of the Act is to be issued to the person referred to in paragraph (a).
For the purposes of section 6.1 (2) (d) of the Act, the prescribed period for an operator is the applicable period set out in subsection (1).
The director may establish restrictions on the use of compliance units by an operator to meet an obligation under section 6.1 (2) (d) (i) of the Act.
An operator must ensure that compliance units are available as required under section 6.1 (2) (d) (i) of the Act in accordance with any restrictions established by the director.
General
The operator of a reporting operation must establish processes and procedures and maintain records that are designed to
allow an inspector or a verification body to determine that emission reports are materially correct and are a fair and accurate representation of the total emissions attributable to the reporting operation during each reporting period,
permit preparation of emission reports or supplementary emission reports in accordance with this regulation,
prevent or provide timely detection of errors, omissions and misstatements, and
in respect of records, accurately and fairly reflect the emissions attributable to the reporting operation.
In addition to the matters under subsection (1), the operator of a regulated operation must establish processes and procedures and maintain records that are designed to
allow an inspector or a verification body to determine that compliance reports are materially correct and are a fair and accurate representation of the matters set out in section 23 (1) to (4), as applicable [content of compliance reports],
permit preparation of compliance reports or supplementary compliance reports in accordance with this regulation, and
in respect of records, accurately and fairly reflect the matters referred to in paragraph (a).
The operator of a reporting operation must retain all records related to an emission report or a compliance report for a period of not less than 7 years after the date the emission report or compliance report is submitted to the director, including, but not limited to, the following:
all records used to quantify emissions required to be reported under section 14 (3) (a), (b), (c) or (d) [content of emission reports] or supporting other information reported under section 14 (3) (e), including monthly fuel purchase records, fuel meter output, continuous emissions monitoring system output, invoices and other activity data;
records of any calculations, methods and instrumentation used to quantify emissions;
records of all emission factors used to quantify emissions;
all records submitted to the director under this regulation, including the emission report or compliance report;
all records related to any calculations and methods used to substitute for data that has been lost or is missing;
names, job titles and contact information of the operation representative, the person primarily responsible for preparing and submitting each emission report and compliance report and other facility personnel involved in quantifying emissions or in quality assurance;
records indicating which tasks were performed by each individual referred to in paragraph (f);
a log that must be prepared for each reporting period and compliance period documenting any changes in calculations, methods and instrumentation used to quantify
emissions, and
in the case of a regulated operation, the matters set out in section 23 (1) (a.1), (a.2), (c.1), (d), (e), (f.1) and (f.2) [content of compliance reports];
documentation respecting any revisions and reasons for those revisions to an emission report or a compliance report;
all records related to the verification process for the emission report or compliance report;
all records referred to in section 42;
in relation to an electricity import operation, NERC E-tags, power contracts, settlements data and all other information needed to confirm the transactions and emissions;
in relation to a regulated operation,
all records relating to the information required under section 23 (1) (a.1), (a.2), (c.1), (d), (e), (f.1) and (f.2), and
records of the calculations used to determine the information referred to in subparagraph (i) and the methods used to quantify each regulated product produced by the operation.
In addition to the requirements of subsection (1), if an operator uses a direct measurement methodology to quantify emissions, the operator must retain, in paper or electronic form, all records related to that methodology for a period of not less than 7 years from the date the emission report or compliance report is submitted to the director, including, but not limited to, the following:
a list of all data sources monitored;
a detailed technical description of the direct measurement system;
raw and aggregated data from the direct measurement system;
a log book that must be prepared of all system downtimes, calibrations, servicing and maintenance of the direct measurement system;
documentation of any changes in the direct measurement system that occurred during the reporting period.
This section applies to a person described as the last operator of a reporting operation in section 12 (6) [duty to collect data and quantify emissions for emission reports] or of a regulated operation in section 22 (7) [duties in relation to compliance reports] as if that person were an operator of a reporting operation for the reporting period or of a regulated operation for the compliance period, as applicable.
The director must, on making a determination under section 7.1 (1) of the Act in relation to a regulated operation, give notice to the operator of the regulated operation.
For the purposes of section 42 (3) [confidentiality] of the Act, the greenhouse gas types set out in column 4 of Table 1 or Table 2 of Schedule A that are from a Schedule B category are prescribed as categories of sources.
The director may publish, in relation to a reporting operation or a facility referred to in section 14 (4) (a) [content of emission reports],
information referred to in sections 11.3 (2) (a) to (c), (e) to (i) and 14 (2) (a) and (f) [registration requirements — reporting operations and potential reporting operations],
information referred to in section 42 (3) (a) of the Act,
for the purpose of publishing information on emissions from a reporting operation, which information is comparable to information published by Environment Canada or other jurisdictions participating in the Western Climate Initiative, total emissions referred to in paragraph (b) excluding emissions associated with activities or source types that are not included in emissions totals published by Environment Canada or the other jurisdictions,
emissions from each prescribed category of source at each facility of a linear facilities operation, and
whether a verification statement has been received by the director;
whether the verification statement includes the opinions referred to in section 31 (1) (a) and (2) [requirements of verification statement];
whether the verification statement includes any qualifications in the verification statement;
information referred to in section 33 (2) (a), (e), (f), (h), (k) and (l) [contents of verification statement].
The director may publish, in relation to a regulated operation, in addition to the information referred to in subsection (2), the following information:
information respecting the matters referred to in section 23 (1) (b), (c) and (e) [content of compliance reports];
information referred to in section 39 (3) (a) [contents of verification statement];
whether a verification statement has been received by the director;
whether the verification statement includes any qualifications in the verification statement;
the information referred to in section 10 (1) (c) of the BC Carbon Registry Regulation;
whether the operation is in compliance with section 6 of the Act.
An operator may include within an emission report
a claim that disclosure of the information referred to in subsection (2) (a) to (d) would be prohibited under section 21 (1) [disclosure harmful to business interests of a third party] of the Freedom of Information and Protection of Privacy Act if a request for the information were received under that Act, and
a request that the information be kept confidential.
An operator of a regulated operation may include within a compliance report
a claim that disclosure of the information referred to in section 44 (3) (a) to (h) of this regulation or in section 10 (1) (c), 12 (d) (i) or (ii) or (f) (i) of the BC Carbon Registry Regulation would be prohibited under section 21 (1) [disclosure harmful to business interests of a third party] of the Freedom of Information and Protection of Privacy Act if a request for the information were received under that Act, and
a request that the information be kept confidential.
the specific information for which the operator requests confidentiality,
an explanation of
how publication of the information would reveal information referred to in section 21 (1) (a) of the Freedom of Information and Protection of Privacy Act, and
how publication of the information could reasonably be expected to cause the effects referred to in section 21 (1) (c) of the Freedom of Information and Protection of Privacy Act, and
if applicable, an assessment of whether aggregating information for which confidentiality is requested with other emissions information in relation to the operation would avoid
revealing the information referred to in paragraph (b) (i), or
causing the effect referred to in paragraph (b) (ii).
For the purposes of section 42 (4) (a) of the Act, the Carbon Tax Act and the regulations under that Act are prescribed.
In this section:
former Act means the Greenhouse Gas Reduction (Cap and Trade) Act;
former regulation means the Reporting Regulation, B.C. Reg. 272/2009.
This regulation applies to an industrial operation that was a reporting operation under the former Act as if the industrial operation were a reporting operation under the Act and, for that purpose,
a reference in this regulation to an emission report or verification statement in relation to a reporting operation includes an emission report or verification statement provided under the former Act in relation to the reporting operation, and
a reference in this regulation to a reporting period includes reporting periods under the former Act.
Despite the repeal of the former Act and the former regulation, the former Act, as it read immediately before its repeal, applies in relation to an industrial operation that under the former Act was a reporting operation for the 2015 reporting period and, for the purpose of reporting under section 4 of the former Act for that reporting period, the former regulation, as it read immediately before its repeal, applies.
Schedule A [am. B.C. Regs. 323/2021, ss. 5 to 8; 42/2022, ss. 5 and 6; 24/2024, Sch. 3, ss. 43 to 47; 185/2024, ss. 15 to 17; 47/2026, App. 1, ss. 13 and 14.] References to "fuel" in WCI.020 should be read as references to "fuel or waste". References to "fuel" in WCI.020 should be read as references to "fuel or waste". Table 3 Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 47.]
In the Schedules:
aluminum or alumina production includes
smelting of aluminum from alumina,
production of pre-baked anodes for use in aluminum smelting,
calcination of petroleum coke for use in aluminum smelting, and
production of alumina from bauxite ore;
compression and processing activity means an activity for the purpose of natural gas transmission, natural gas storage or oil and gas extraction and gas processing activities other than a non-compression and non-processing activity;
compression and processing combustion means combustion for the purpose of natural gas transmission, natural gas storage or oil and gas extraction and gas processing activities other than non-compression and non-processing combustion;
copper or nickel smelting includes
primary production through extraction of elemental copper or nickel from ores, and
secondary production, including recovery of copper and nickel or alloys from scrap, recycled metal or dross, and production of copper or nickel and alloys;
copper-equivalent means all marketable minerals of a regulated operation that mines, beneficiates or otherwise prepares copper as a primary metal, measured as the sum of
the tonnes of copper mined, beneficiated or otherwise prepared by the regulated operation, and
the tonnes of minerals other than copper mined, beneficiated or otherwise prepared by the regulated operation, if any, adjusted on the basis of average market price to the equivalent tonnes of copper;
critical mineral means a mineral listed in Table 2 of Schedule E.1;
critical mineral mining means the mining, beneficiation or other preparation of a mineral, or an ore of a mineral, by a regulated operation if the operation's primary mineral is a critical mineral;
crude oil battery means an arrangement of equipment grouped together in close proximity that is used to store, separate and measure crude oil that is received through pipelines from one or more crude oil wells;
custody transfer point means the physical point along a pipeline where control or ownership of crude oil or marketable natural gas transfers from one person to another;
disaggregated combustion emissions means emissions from combustion disaggregated into the following types:
carbon dioxide from non-biomass not listed in Schedule C.1;
carbon dioxide from non-biomass listed in Schedule C.1;
carbon dioxide from biomass listed in Schedule C;
carbon dioxide from biomass not listed in Schedule C;
methane from non-biomass not listed in Schedule C.1;
methane from non-biomass listed in Schedule C.1;
methane from biomass listed in Schedule C;
methane from biomass not listed in Schedule C;
nitrous oxide from non-biomass not listed in Schedule C.1;
nitrous oxide from non-biomass listed in Schedule C.1;
nitrous oxide from biomass listed in Schedule C;
nitrous oxide from biomass not listed in Schedule C;
electrical equipment means any substation, switch, transformer or other item containing sulphur hexafluoride that is associated with the generation, conversion, transmission, distribution or use of electricity;
electricity generation means production of electricity or electricity and heat at a stationary device;
electronics manufacturing means the manufacturing of electronic devices or semiconductors;
ferroalloy production means production of alloys consisting of iron and other elements, compounds or additives;
flaring emissions means emissions from the combustion of a gas or liquid for a purpose other than producing energy or reducing volumes of waste, including from combustion of waste petroleum, hazardous emission prevention systems, well testing, natural gas gathering systems, natural gas processing plants, crude oil production and pipeline operations;
fugitive emissions means the unintended or incidental emissions of greenhouse gases from the transmission, processing, storage, use or transportation of fossil fuels, greenhouse gases or other;
general stationary combustion means the combustion of fuel or waste in a boiler, combustion turbine, stationary engine, kiln, heater, incinerator, furnace, mobile crude oil compressor, or natural gas drilling rig while being used at a well site, or any other stationary device using combustion but does not include
to produce steam or heat or other forms of energy, or
to reduce volumes of waste,
the combustion of fuel to produce electricity,
refinery fuel gas combustion,
combustion by construction-related equipment temporarily used at a construction site,
combustion in generators used for emergency purposes only, or
emergency flaring;
glass manufacturing means the manufacturing of container, flat, fibre or specialty glass by melting a mixture of carbonate minerals;
gold-equivalent means all marketable minerals of a regulated operation that mines, beneficiates or otherwise prepares gold as a primary metal, measured as the sum of
the tonnes of gold mined, beneficiated or otherwise prepared by the regulated operation, and
the tonnes of minerals other than gold mined, beneficiated or otherwise prepared by the regulated operation, if any, adjusted on the basis of average market price to the equivalent tonnes of gold;
hydrofluorocarbons means greenhouse gases consisting of hydrogen, fluorine and carbon;
hydrogen production means production of hydrogen from hydrocarbon feedstock;
industrial process emissions means emissions from an industrial process that involves chemical or physical reactions other than combustion;
industrial wastewater processing means the processing of wastewater from an industrial facility other than an oil refinery, but does not include the processing of wastewater from a sanitary sewer system operated by or for a municipality;
lead production includes
primary production through extraction of elemental lead from ores and concentrates, and
secondary production, including recovery of lead or lead alloys from scrap, recycled metal or dross, and production of lead and lead alloys;
lime recovered by kiln means calcium oxide converted from calcium carbonate through a thermochemical reaction in a high-temperature rotary furnace that is used to produce chemical pulp;
line tracing means the generation and application of heat by an industrial operation that refines petroleum to pipes, terminal storage equipment, water treatment equipment or air compression equipment to prevent freezing;
the processing of natural gas for the production of LNG,
the production of LNG, and
the storage and loading of LNG,
magnesium production includes
primary production of magnesium metal from dolomite or magnesite,
secondary production, including recovery and recycling of magnesium, and
use of molten magnesium in alloying, casting, drawing, extruding, forming or rolling operations;
marketable natural gas means natural gas that
consists of at least 90% methane, and
meets the pipeline operator's gas quality specifications for transport;
natural gas battery means an arrangement of equipment grouped together in close proximity that is used to store, separate, compress, dehydrate and measure natural gas that is received from one or more natural gas wells prior to delivery to a custody transfer point or to an operation that carries out natural gas gathering;
natural gas distribution means the use of one or more pipelines to transport marketable natural gas from an operation that carries out natural gas transmission to consumers of marketable natural gas, but does not include natural gas storage or transmission;
natural gas liquid means liquid hydrocarbons, other than methane, extracted from natural gas;
natural gas processing plant means a plant in which and includes a natural gas battery and a natural gas straddle plant;
natural gas liquids are extracted from natural gas,
natural gas liquids are fractionated to natural gas products, or
contaminants such as carbon dioxide, sulphur compounds, nitrogen, helium and water are removed,
natural gas storage means storage of marketable natural gas but does not include storage associated with oil and gas extraction and gas processing activities;
in an underground location in a depleted natural gas reservoir, an aquifer or a salt cavern, or
in liquefied form,
natural gas straddle plant means a plant located near the beginning of a natural gas transmission pipeline, or between natural gas transmission pipelines, in which ethane, natural gas liquids and other substances are extracted from natural gas;
natural gas transmission means the use of one or more pipelines, including the use of any pumping or other equipment, to transport marketable natural gas from a natural gas processing plant or marketable natural gas gathering pipeline to an operation that carries out natural gas distribution or another natural gas transmission operation;
nitric acid manufacturing means manufacturing of nitric acid from ammonia;
non-compression and non-processing activity means an activity for the purpose of natural gas transmission, natural gas distribution, natural gas storage, carbon dioxide transportation or oil transmission, or an oil and gas extraction and gas processing activity that is carried out solely for purposes other than the processing of natural gas or the compression of natural gas or carbon dioxide;
non-compression and non-processing combustion means combustion for the purpose of natural gas transmission, natural gas distribution, natural gas storage, carbon dioxide transportation or oil transmission, or an oil and gas extraction and gas processing activity, carried out solely for purposes other than the processing of natural gas or the compression of natural gas or carbon dioxide for feeder or other pipelines;
oil transmission means the use of one or more pipelines to and includes terminals and pump stations that are controlled or directed by the operator of the pipeline;
transport oil from a crude oil battery to a refinery or terminal or from custody transfer points between those facilities, or
transport refined petroleum products from a refinery to a terminal or from custody transfer points between those facilities,
perfluorocarbons means the greenhouse gases consisting of carbon and fluorine;
petrochemical production means production of organic chemicals derived primarily from natural gas, crude oil or refined petroleum products;
petroleum refining means production of gasoline, aromatics, kerosene, distillate fuel oils, residual fuel oils, lubricants, asphalt or other products through distillation of petroleum or through redistillation, cracking, rearrangement or reforming of unfinished petroleum derivatives;
primary metal, in relation to a regulated operation that mines, beneficiates or otherwise prepares a metal or an ore of a metal, means
if the operation mines, beneficiates or otherwise prepares a single metal or an ore of a single metal, that metal, and
if the operation mines, beneficiates or otherwise prepares more than one metal or an ore of more than one metal, the metal that yields the highest revenue for the operation on the basis of average market price;
primary mineral, in relation to a regulated operation that mines, beneficiates or otherwise prepares a mineral or an ore of a mineral, means
if the operation mines, beneficiates or otherwise prepares a metal or an ore of a metal, the primary metal of the operation, and
in any other case, the mineral mined, beneficiated or otherwise prepared by the operation that yields the highest revenue for the operation on the basis of average market price;
pulp and paper production means production of pulp, paper, paperboard, uncoated mechanical paper or any other paper product;
refinery fuel gas combustion means combustion, for the purpose of producing steam, heat or other form of energy production, other than electricity, of a gaseous hydrocarbon generated at a petroleum refinery as a by-product of the refining of petroleum or petroleum products;
terminal means a facility that receives crude oil, synthetic crude oil, bitumen diluted with hydrocarbon liquid, liquefied petroleum gas, heating oil, gasoline or any refined petroleum products by pipeline for storage and subsequent transportation or distribution;
venting emissions means controlled or intended emissions that occur due to the design of equipment, or due to pressure beyond the capacity of manufacturing or processing equipment, and includes emissions from but does not include
releases of casing gas, a gas associated with a liquid, solution gas, treater, stabilizer or dehydrator off-gas or blanket gas,
releases from pneumatic devices that use natural gas as a driver,
releases from compressor start-ups, pipelines and other blowdowns, and
releases from metering and regulation station control loops,
emissions from combustion,
industrial process emissions, or
fugitive emissions;
well means a hole made or being made to obtain natural gas or crude oil and includes exploration, injection and production wells;
zinc production includes
primary production through extraction of elemental zinc from ore, and
secondary zinc production, including recovery of zinc or zinc alloys from scrap, recycled metal or dross, and production of zinc and zinc alloys.
For the purposes of the definitions of copper-equivalent and gold-equivalent in subsection (1), the tonnes of marketable minerals other than copper or gold, as applicable, mined, beneficiated or otherwise prepared by a regulated operation are to be adjusted on the basis of average market price to the equivalent tonnes of copper or gold using, in accordance with any directions of the director,
the average price of each mineral on the London Metals Exchange over the 3-year period specified by the director within the preceding 5 years, or
if there is no price for a mineral on the London Metals Exchange, the average price of the mineral on a comparable index over the period referred to in paragraph (a).
For the purposes of the definitions of primary metal and primary mineral in subsection (1), the metal or mineral, as applicable, that yields the highest revenue for a regulated operation on the basis of average market price is to be determined using, in accordance with any directions of the director,
the amount of each metal or mineral mined, beneficiated or otherwise prepared by the operation during the 3-year period specified by the director within the preceding 5 years, and
the average price of each metal or mineral on the London Metals Exchange over the period referred to in paragraph (a) or, if there is no price for the metal or mineral on the London Metals Exchange, the average price on a comparable index over that period.
The following formula must be used to calculate the emissions in relation to open pit coal mining: where
Schedule A.1 [en. B.C. Reg. 24/2024, Sch. 3, s. 48; am. B.C. Regs. 185/2024, Sch. 4, s. 18; 47/2026, App. 1, s. 15.] Ultra-high severity hydrotreating. Conventional naphta hydrotreating. Measurement occurring at the inlet of the process. Measurement occurring at the outlet of the process. Measurement occurring at the outlet of the process at the rate of C5+Alkylate. Barrels per day. Thousands of standard cubic feet per day. Long tons per day.
In this Schedule,
BC-specific refinery complexity throughput means the amount of refined petroleum products produced by a regulated operation that refines petroleum, measured as the sum of the products obtained by multiplying, for each processing unit listed in column 2 of Table 1,
the amount of average daily production of the processing unit for a compliance period, measured in the units listed in column 4 for a compliance period, on the basis listed in column 3 for the processing unit,
the BC refining complexity factor listed in column 5 opposite the processing unit, and
the number of days in the compliance period;
C5+Alkylate means an alkylate containing hydrocarbons with at least 5 carbon atoms;
saleable, in relation to a product, means that the product is produced for the purposes of sale and, for certainty, is not a byproduct or intermediate product produced during the production of a product for the purposes of sale.
Schedule B [en. B.C. Reg. 24/2024, Sch. 3, s. 49; am. B.C. Reg. 185/2024, Sch. 4, s. 19.] Categories of Emissions
In this Schedule, a category of emissions listed in column 2 means the total emissions of the greenhouse gases referred to in column 3 of this Schedule opposite the category that are from source types listed in the items of Table 1 or 2 of Schedule A that are referred to in column 3 of this Schedule opposite the category.
Schedule C [am. B.C. Regs. 24/2024, Sch. 3, ss. 50 and 51; 185/2024, Sch. 4, s. 20; 47/2026, App. 1, s. 16.] Biomass Exclusions
In this Schedule,
biodiesel means a substance that is made up of mono-alkyl esters of long chain fatty acids derived from plant or animal matter;
digester gas means a gas produced in a digester from organic waste decomposition or wastewater treatment in the absence of oxygen;
environmental attribute means any credit, benefit, greenhouse gas emissions reduction, offset or allowance attributable to
the production and use of renewable natural gas, and
the displacement, by the production and use described in paragraph (a), of the production and use of natural gas derived from fossil fuels;
renewable diesel means hydrogenation-derived renewable diesel fuel;
renewable natural gas means natural gas purchased from a utility if the utility customer has, in relation to a specific quantity of natural gas purchased, purchased the environmental attributes of an amount of digester gas, landfill gas or other methane from non-fossil sources that is equal in energy content to the quantity purchased;
solid byproduct means fuels derived from the dried sludge of wastewater treatment plants.
Schedule C.1 [en. B.C. Reg. 24/2024, Sch. 3, s. 52.]
In this Schedule,
e-waste means the non-metal component of electronics waste that is combusted during the process of recovering metals from the electronics;
explosive means a commercially prepared explosive and does not include ammonium nitrate-fuel oil (ANFO) prepared by the operator from light fuel oil;
lubricant means an oil used to lubricate a diesel or internal combustion engine that is combusted when being used for that purpose;
SMR PSA tail gas means the residual gas from the steam methane reforming, pressure swing adsorption process of producing hydrogen from natural gas.
Schedule D [en. B.C. Reg. 42/2022, s. 7; am. B.C. Reg. 24/2024, Sch. 3, s. 53.] Information and Quantification of Electricity Emissions
In this Schedule:
Canadian entitlement power means imported electricity that is a downstream power benefit to which Canada is entitled as described in Articles V (1) and VII of the Columbia River Treaty and determined in accordance with that treaty;
Columbia River Treaty means the treaty between Canada and the United States of America relating to the Cooperative Development of the Water Resources of the Columbia River Basin, including its Annexes A and B, signed at Washington, District of Columbia, United States of America on the seventeenth day of January, 1961, and the Protocol brought into force by the exchange of instruments of ratification and an exchange of notes on September 16, 1964;
electricity transaction means the purchase, sale, import, export or exchange of electric power;
electricity wheeled through British Columbia means electricity that is imported into British Columbia but simultaneously the same amount of electricity is exported out of British Columbia;
plant information summary means the plant information table included in the Final Default Emissions Factor Calculator most recently published by the Western Climate Initiative and made available by the director;
specified export means,
subject to paragraph (b), electricity exported by an electricity import operation that the operation can identify as being generated at a specified electricity generating facility or sub-facility because
the facility or sub-facility is identified, in the power contract under which the electricity was exported, as the source of the exported electricity, and the electricity is scheduled for delivery directly from a point of receipt associated with the facility or sub-facility to a point outside of British Columbia, or
the operator of the electricity import operation
is the owner of the facility or sub-facility and the electricity is scheduled for delivery directly from a point of receipt associated with the facility or sub-facility to a point outside of British Columbia, or
reports, under the rules or regulations of the importing jurisdiction, that the electricity is generated by and delivered from the facility or sub-facility, and the electricity is traceable to the facility or sub-facility by a NERC E-tag or other information or records submitted in accordance with section 2, and
electricity exported as described in paragraph (a) does not include electricity wheeled through British Columbia;
specified import means
subject to paragraph (b), imported electricity that the electricity import operation can identify as being generated at a specified electricity generating facility or sub-facility because
the operation is controlled by the owner of the facility or sub-facility, or
the facility or sub-facility is identified in the power contract under which the electricity was imported, and
imported electricity as described in paragraph (a) does not include Canadian entitlement power and electricity wheeled through British Columbia;
specified source, in relation to an electricity transaction respecting specified imports and specified exports, means
a sub-facility,
if the director specifies an emission factor in relation to the sub-facility, or
if the director does not specify an emission factor in relation to the sub-facility or the facility related to the sub-facility and the plant information summary identifies emissions and net generation for that sub-facility, or
if paragraph (a) does not apply, the facility related to the sub-facility;
sub-facility means any electrical generating unit or group of electrical generating units within a facility;
unspecified export means exported electricity that is not a specified export and is not electricity wheeled through British Columbia;
unspecified import means imported electricity, other than Canadian entitlement power, that is not a specified import and is not electricity wheeled through British Columbia;
unspecified source means the pool, balancing authority or other source of electricity that is not a specified source.
For the purposes of the definition of "specified export", the director may accept information or records that the director considers satisfactory to confirm the electricity is traceable to the facility or sub-facility.
The emissions reported for each specified source under section 5 (a) (vi) and (c) (iv) of this Schedule must be calculated in accordance with the following equation:
The emissions reported for each unspecified source under section 5 (b) (ii) and (d) (ii) of this Schedule must be calculated in accordance with the following equation:
For the purpose of section 14 (5) (b) of this regulation, the emission report of an electricity import operation must include the following:
for each specified source of electricity imported by the electricity import operation during the reporting period,
if the specified source is a facility, the name of that facility,
if the specified source is a sub-facility, the name of the facility that includes the specified source,
if the specified source is a sub-facility, the identification provided in the plant information summary for the sub-facility, if any,
for imported electricity generated by the specified source and imported by the reporting operation during the reporting period, amounts of that electricity as measured at the first point of delivery in British Columbia, in mega-watt hours, and
the amount of emissions attributable to the electricity import operation associated with the production of electricity referred to in subparagraph (v) and calculated in accordance with section 3;
for each unspecified source of electricity imported by the electricity import operation during the reporting period,
the amount of electricity imported as measured at the first point of delivery in British Columbia, in megawatt-hours, and
the amount of emissions attributable to the electricity import operation associated with the production of electricity referred to in subparagraph (i) and calculated in accordance with section 4;
for each specified source of electricity exported by the electricity import operation during the reporting period,
if the specified source is a facility, the name of that facility,
if the specified source is a sub-facility, the name of the facility that includes the specified source,
the amount of specified exports from the specified source as measured at the final point of delivery in British Columbia, in mega-watt hours, and
the amount of emissions from the production of electricity referred to in subparagraph (iii) and calculated in accordance with section 3;
for each unspecified source of electricity exported by the electricity import operation during the reporting period,
the amount of unspecified exports as measured at the final point of delivery in British Columbia, in mega-watt hours, and
the amount of emissions from the production of electricity referred to in subparagraph (i) and calculated in accordance with section 4;
electricity wheeled through British Columbia, during the reporting period, that is owned by the electricity import operation as measured at the first point of delivery in British Columbia, in megawatt-hours;
Canadian entitlement power, in megawatt-hours, supplied to the British Columbia electrical transmission grid during the reporting period.
The director must publish the emission intensity factor that represents, for the reporting period for each electrical transmission grid in British Columbia, the carbon dioxide equivalent tonnes per megawatt-hour averaged for the 4 calendar years preceding the reporting period, calculated in accordance with the following steps in the following order:
GHG generation;
GHG SI;
GHG SE;
GHG UI;
GHG UE;
for each of the following values in the formula in paragraph (d), add the total megawatt-hours for each value for the 4 calendar years preceding the reporting period:
MWh generation;
MWh SI;
MWh SE;
MWh UI;
MWh UE;
determine the value GHG UT in accordance with the following formula:
determine the emission intensity factor in accordance with the following formula:
Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 53.]
Schedule E Repealed. [B.C. Reg. 42/2022, s. 7.]
Schedule E.1 [en. B.C. Reg. 24/2024, Sch. 3, s. 54; am. B.C. Regs. 185/2024, Sch. 4, ss. 21 to 23; 96/2025, s. 9; 47/2026, App. 1, ss. 17 and 18.] Emission Limits
Subject to this section, the emission limit for a regulated operation for a compliance period must be determined in accordance with the following formula:
For the purposes of the equation under subsection (1), if the result obtained from the following portion of the equation is negative, the value to be used for the portion is zero:
Schedule F Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 55.]
Schedule G [en. B.C. Reg. 24/2024, Sch. 3, s. 56; am. B.C. Regs. 185/2024, Sch. 4, s. 24; 96/2025, s. 10.]
For the 2024 compliance period, the emissions attributable to a regulated operation under section 4 must be determined in accordance with the following formula:
Schedule H [en. B.C. Reg. 96/2025, s. 11.]
For the 2025 compliance period, the emissions attributable under section 4 to a regulated operation referred to in section 4 (6) must be determined in accordance with the following formula: