249/2015

O.C. 805/2015

December 18, 2015

January 1, 2016

Greenhouse Gas Industrial Reporting and Control Act

Greenhouse Gas Emission Reporting Regulation

[Last amended April 1, 2026 by B.C. Reg. 47/2026]

249_2015_pit

Interpretation and Application

Definitions and

interpretation

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

iii

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

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,

but does not include on-road vehicles, aircraft or marine vessels.

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

iii

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.

designated operator means a person designated under subsection (7), by the multiple operators, as referred to in subsection (6), of an industrial operation, as the operator of the industrial operation;

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

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,

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;

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.

5.1

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

the person or persons who own the industrial operation, and

the person or persons who control and direct the industrial operation,

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.

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.

[am. B.C. Regs. 231/2019, App. 1, s. 1; 294/2020, s. 1; 323/2021, s. 1; 24/2024, Sch. 3, s. 1; 185/2024, Sch. 4, s. 1; 47/2026, App. 1, s. 1.]

Effect of amendments

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.

[am. B.C. Reg. 294/2020, s. 2.]

Attribution of emissions for reporting purposes

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 2.]

Attribution of emissions for compliance purposes

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;

b) to (d

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.

[am. B.C. Regs. 24/2024, Sch. 3, s. 3; 96/2025, s. 1; 47/2026, App. 1, s. 2.]

Public sector organizations

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.

[am. B.C. Reg. 42/2022, s. 1.]

Application — landfill gas emissions

Emissions of landfill gas, as defined in the Landfill Gas Management Regulation, are not attributable to a reporting operation.

Reporting emissions

All emissions reported under this regulation must be reported in tonnes of carbon dioxide equivalent.

Reporting Greenhouse Gas Emissions

Reporting operations

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.

1.1

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.

[am. B.C. Regs. 231/2019, App. 1, s. 2; 24/2024, Sch. 3, s. 4.]

Emissions below threshold

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 5.]

Reporting period

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.

Registration of potential reporting operations

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.

2.1

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.

3) and (4

Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 6 (f).]

[am. B.C. Regs. 24/2024, Sch. 3, s. 6; 185/2024, Sch. 4, s. 2.]

Director may request information

11.1

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).

[en. B.C. Reg. 42/2022, s. 2.]

Registration of reporting operations

11.2

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:

subject to subsection (3), in the case of an operator of an operation referred to in subsection (1) (a), on or before May 31, 2025;

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.

A person who becomes an operator of an industrial operation referred to in subsection (1) after the registration required under subsection (2) (

a) or (

b) is made must, within 30 days after becoming the operator of the operation, register in accordance with

section 11.3.

[en. B.C. Reg. 24/2024, Sch. 3, s. 7; am. B.C. Reg. 185/2024, Sch. 4, s. 3.]

Registration requirements — reporting operations and potential reporting operations

11.3

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,

iii

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;

section 1 (7) [definitions and

interpretation] applies,

the information required under paragraphs (

a) to (

f) for each of the multiple operators, and

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;

iii

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,

iii

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

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,

includes the following information:

iii

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;

iii

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;

iii

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;

iii

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,

the information referred to in paragraphs (a), (b) (i), (c) (

i) and (

e) in relation to the person to whom the facility or operation was divested, and

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;

vii

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 7; am. B.C. Reg. 185/2024, Sch. 4, s. 4.]

Change to registration information

11.4

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 7; am. B.C. Reg. 185/2024, Sch. 4, s. 5.]

Emission Reporting Requirements

Duty to collect data and quantify emissions for emission reports

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.

2.1

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.

4) and (5

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 8.]

Timing and form of emission reports

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.

1.1

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

accept submission of an emission report that does not include information required under

section 14 or a verification statement in accordance with

section 28 (1), 29 (1) or (3), 35 (1) or 36 (1), and

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.

[am. B.C. Regs. 74/2020, s. 1; 294/2020, s. 3; 24/2024, Sch. 3, s. 9; 185/2024, Sch. 4, s. 6; 47/2026, App. 1, s. 3.]

Content of emission reports

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

iii

for transfer off-site;

a verification statement, if required under

Part 5 [verification] .

Except for a reporting operation referred to in subsection (6) and an electricity import operation, in addition to the information required under subsection (2), the following information must be included in the emission report of a reporting operation for a reporting period:

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.

3.1

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.

In the case of a reporting operation that is a linear facilities operation, other than a reporting operation referred to in subsection (6), or a reporting operation that is a regulated operation, in addition to the information required under subsection (2), the emission report must include

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.

4.1

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.

4.2

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.

4.3

For the purposes of subsections (4.1) and (4.2) (a), emissions must be allocated to products in accordance with

section 23 (1) (a.1) and (a.2) [content of compliance reports] .

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.

[am. B.C. Regs. 42/2022, s. 3; 24/2024, Sch. 3, s. 10.]

Methodologies for quantifying emissions

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

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 the reporting operation must use one of those methodologies to quantify the amount of emissions from that source type or activity, as applicable.

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.

Subsections (2), (5), (6) and (7) do not apply to electricity import operations.

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 operator of a reporting operation may quantify attributable emissions from one or more units, processes, activities or operations for which particular methodologies are specified under subsections (2) and (5) by using a replacement methodology not referred to in subsection (2) if

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.

[am. B.C. Regs. 42/2022, s. 4; 24/2024, Sch. 3, s. 11; 185/2024, Sch. 4, s. 7.]

Choice between direct measurement and mass balance-based methodology

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

under subsection (2), unless paragraph (

a) or (

b) of that subsection applies, or

under subsection (3), unless paragraph (a), (b), (

c) or (

d) of that subsection applies.

[am. B.C. Reg. 24/2024, Sch. 3, s. 12.]

Instrumentation

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.

Supplementary emission reports

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

iii

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

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,

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).

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

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,

does not exceed the lesser of the following:

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

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,

exceeds the lesser of the following:

iii

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).]

4.1

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 13.]

Corrected emission reports

18.1

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:

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;

iii

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,

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).

[en. B.C. Reg. 24/2024, Sch. 3, s. 14.]

3.1

Regulated Operations

Regulated operations

18.2

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.

4.1

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;

iii

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] .

An operator of a regulated operation described in subsection (6) may choose that the operation not be a regulated operation by notifying the director in writing within the first, second or third reporting period in which the operation has emissions of less than the amount set out in

section 8 (1).

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 15; am. B.C. Regs. 185/2024, Sch. 4, s. 8; 96/2025, s. 2; 47/2026, App. 1, s. 4.]

Emission limit

18.3

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 15.]

Compliance Reporting Requirements

Timing and form of compliance reports

Subject to subsection (2), a compliance report under

section 7 (1) [reporting emissions] of the Act must be submitted to the director, in the form and manner specified by the director,

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.

Despite subsection (1) (

a) and sections 23 [content of compliance reports] , 35 (1) [requirement for verification of reports] and 36 (1) [verification of supplementary reports] , in the circumstances set out in subsection (3),

the director may

accept submission of a compliance report that does not include information required under

section 23 or a verification statement in accordance with

section 35 (1) or 36 (1), and

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.

[am. B.C. Regs. 74/2020, s. 2; 294/2020, s. 4; 24/2024, Sch. 3, s. 16; 47/2026, App. 1, s. 5.]

Repealed

20-21

Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 17.]

Duties in relation to compliance reports

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.

5) and (6

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 18.]

Compliance report

22.1

For the purposes of

section 7 (1) [compliance reports] of the Act, the operator of a regulated operation must ensure that a report including the information set out in

section 23 of this regulation is submitted to the director in the form and manner specified by the director.

[en. B.C. Reg. 24/2024, Sch. 3, s. 19.]

Content of compliance reports

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;

a.1

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

iii

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;

a.2

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;

c.1

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,

iii

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;

c.2

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;

e.1

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;

f.1

the calculations used to determine the emission limit in accordance with the equation set out in

Schedule E.1, including any supporting calculations;

f.2

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.

In addition to the information required under subsection (1), a compliance report required under

section 22.1 for the following must include the information set out in subsection (3):

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.

Subject to subsection (4), a compliance report referred to in subsection (2) must include the following:

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);

iii

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

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,

as if production during those periods 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.

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.

In addition to the information required under subsections (1) and (3), the compliance report required under

section 22.1 of an operator of a regulated operation or a part of a regulated operation referred to in subsection (2) must include the following:

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,

iii

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.

The operator of a regulated operation or a part of a regulated operation must submit an additional compliance report for a compliance period including the information required under subsections (3) and (5) if

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.

In addition to the information required under subsection (1), a compliance report required under

section 22.1 for an industrial operation that becomes a regulated operation part way through a compliance period must include the following:

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.

[am. B.C. Regs. 187/2023, Sch., s. 12; 24/2024, Sch. 3, s. 20; 185/2024, Sch. 4, s. 9; 47/2026, App. 1, s. 6.]

Compliance report — excess emissions

23.1

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 21.]

Supplementary compliance reports

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

iii

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,

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).

1.1

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.

Inaccuracies, omissions or changes relating to information reported under

section 23 (1) (c.1) are considered to be immaterial for the purposes of

section 7 (5) of the Act if the difference between the following quantities does not exceed 0.1%:

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.

Subject to subsection (5), inaccuracies, omissions or changes are considered to be immaterial for the purposes of

section 7 (5) of the Act if the difference between

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,

does not exceed the lesser of the following:

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 22.]

Corrected compliance reports

24.1

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

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

iii

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,

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).

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 23.]

Verification

Interpretation

Definitions

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,

iii

greenhouse gas reporting system, or

data management or information systems on which the systems or inventory described in subparagraphs (

i) to (iii) rely;

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.

[am. B.C. Regs. 294/2020, s. 5; 76/2022, s. 11.]

Verification bodies

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.

1.1

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.

[am. B.C. Reg. 323/2021, s. 2.]

Verification in Relation to Emission Reports of Reporting Operations

Application of Division 2

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.

Subject to subsection (3), this Division continues to apply to a reporting operation described in subsection (1), in respect of any emission report submitted under

section 3 of the Act, for the 3 consecutive reporting periods following a reporting period referred to in subsection (1).

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] .

[am. B.C. Reg. 24/2024, Sch. 3, s. 24.]

Requirement for verification of emission reports

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.

3) and (4

Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 25.]

[am. B.C. Regs. 294/2020, s. 6; 24/2024, Sch. 3, s. 25.]

Requirement for verification of supplementary emission reports

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.

Subject to subsection (4), a verification statement required by subsection (1) may be limited to verification of the corrections contained in the supplementary report.

3.1

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 26.]

Verification of emission reports

0.1

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.

1.1

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,

iii

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

vii

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;

d.1

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,

iii

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:

subject to subsections (4) to (6), a site visit must be conducted

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 single facility operations and linear facilities operations, at least one site visit must be made to the head office, regional office or other location of central data management, if different from the facilities visited under paragraph (

b) or (c);

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.

[am. B.C. Regs. 74/2020, s. 3; 294/2020, s. 7; 323/2021, s. 3; 24/2024, Sch. 3, s. 27.]

Requirements of verification statement

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;

iii

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

iii

an amount specified by the director that is less than the lesser of the amounts in subparagraph (

i) or (ii),

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

iii

an amount specified by the director that is less than the lesser of the amounts in subparagraph (

i) or (ii), 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.

[am. B.C. Regs. 294/2020, s. 8; 323/2021, s. 4; 24/2024, Sch. 3, s. 28; 185/2024, Sch. 4, s. 10.]

Repealed

Repealed. [B.C. Reg. 24/2024, Sch. 3, s. 29.]

Contents of verification statement

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] ;

d.1

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

iii

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;

g.1

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;

j.1

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

iii

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,

iii

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.

[am. B.C. Regs. 294/2020, s. 9; 24/2024, Sch. 3, s. 30; 47/2026, App. 1, s. 7.]

Verification in Relation to Emission Reports and Compliance Reports of Regulated Operations

Application of Division 3

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.

[en. B.C. Reg. 24/2024, Sch. 3, s. 31.]

Requirement for verification of reports

Subject to subsection (2), an emission report required under

section 13 (1) [emission report] and a compliance report required under

section 22.1 [compliance report] for a regulated operation 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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 32.]

Requirement for verification of supplementary reports

Subject to subsections (4) and (5), a supplementary emission report submitted under

section 3 (3) of the Act, and a supplementary compliance report submitted under

section 7 (3) of the Act, by a regulated operation must include a verification statement in accordance with 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 corrections referred to in subsection (2) are in relation to the total emissions reported under

section 14 (3) (a), (4) or (6) (

a) for a regulated operation, and

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%;

corrections referred to in subsection (2) to information reported under

section 23.1 [compliance report — excess emissions] .

Subject to subsection (7), a corrected compliance report submitted under

section 7 (5.1) of the Act must be accompanied by a verification statement if required by the director.

A corrected compliance report need not include a verification statement in relation to corrections to information reported under

section 23.1.

[am. B.C. Reg. 24/2024, Sch. 3, s. 33.]

Verification of reports

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

iii

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.

[am. B.C. Reg. 24/2024, Sch. 3, s. 34.]

Requirements of verification statement

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).

[am. B.C. Reg. 24/2024, Sch. 3, s. 35.]

Contents of verification statement

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 st