As part of Ontario’s commitment to ensure large industrial emitters are held accountable for their greenhouse gas emissions, certain types of businesses and industrial facilities are required to report and verify their greenhouse gas emissions annually to the Ministry of the Environment, Conservation and Parks.

The new program is tough but fair, cost-effective and flexible to the needs and circumstances of our province. It is also a made-in-Ontario solution that recognizes the unique circumstances of Ontario’s economy. Ontario’s Emissions Performance Standards (EPS) considers specific industry and facility conditions while allowing for economic growth. 

The law

The Greenhouse Gas Emissions: Quantification, Reporting and Verification Regulation (O. Reg. 390/18) under the Environmental Protection Act requires some facilities to report annual greenhouse gas emissions to the ministry.

This includes specific facilities, covered under the Emissions Performance Standards (EPS) program (O. Reg. 241/19).

Effective October 21, 2021, Ontario amended the Greenhouse Gas Emissions: Quantification, Reporting and Verification to:

  • align the performance standard for the electricity sector with the federal output-based pricing standard to avoid unnecessary administrative costs and maintain stability in the electricity market
  • help ensure Ontario industrial facilities are not double-charged by the federal fuel charge and the EPS
  • support the ability of registered facilities to maintain their exemption from the federal fuel charge
  • reduce unnecessary regulatory burden on industry

Complementary amendments were also made to the Emissions Performance Standards regulation.

Annual reporting and verification thresholds

Facilities must submit a report if they:

  • import greater than zero megawatt hours of electricity per year (O. Reg. 390/18)
  • emit 10,000 tonnes or more of carbon dioxide equivalent (CO2) per year (O. Reg. 390/18)

Facilities that registered, or are required to register, under the Greenhouse Gas Emissions Performance Standards regulation must have their report verified. Please refer to EPS webpage for more information

Which law applies to you

Use the following table to determine which version of the guideline to follow when quantifying and reporting for a given year.

Summary table of current and past greenhouse gas reporting regulations and guidelines

Reporting yearActRegulationRegulation nameGuideline version
2021 and onwardEnvironmental Protection Act, 1990O. Reg. 390/18Greenhouse Gas Emissions: Quantification, Reporting and VerificationGuideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions – October 2021
2019 and 2020Environmental Protection Act, 1990O. Reg. 390/18Greenhouse Gas Emissions: Quantification, Reporting and VerificationGuideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - February 2020
2018Environmental Protection Act, 1990O. Reg. 390/18Greenhouse Gas Emissions: Quantification, Reporting and VerificationGuideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - April 2019
2017 (if report was submitted after August 1, 2018)Environmental Protection Act, 1990O. Reg. 390/18Greenhouse Gas Emissions: Quantification, Reporting and VerificationGuideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - 2017
2017 (if report was submitted before August 1, 2018)Climate Change Mitigation and Low-carbon Economy Act, 2016O. Reg. 143/16Quantification, Reporting and Verification of Greenhouse Gas EmissionsGuideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - 2017
2016Environmental Protection Act, 1990O. Reg. 452/09Greenhouse Gas Emissions ReportingGuideline for Greenhouse Gas Emissions Reporting - December 2015
2015Environmental Protection Act, 1990O. Reg. 452/09Greenhouse Gas Emissions Reporting

Guideline for Greenhouse Gas Emissions Reporting – February 2012

or

Guideline for Greenhouse Gas Emissions Reporting - December 2015

2012-2014Environmental Protection Act, 1990O. Reg. 452/09Greenhouse Gas Emissions ReportingGuideline for Greenhouse Gas Emissions Reporting – February 2012

What to report

The list of activities below is identified under the Greenhouse Gas Emissions: Quantification, Reporting, and Verification regulation. If you engage in activities outlined in this list and meet or exceed any applicable reporting thresholds, you must use the standard quantification method listed.

Standard Quantification Methods (SQM)

ActivityStandard Quantification MethodAppendix in Guideline
Adipic acid productionON.50 – ON.551
Aluminium productionON.70 – ON.752
Ammonia productionON.80 – ON.853
Base metal productionON.260 – ON.2654
Carbonate useON.180 –ON.1855
Cement productionON.90 – ON.956
Coal storageON.100 – ON.1057
Electricity and heat generationON.40 – ON.458
Fuel combustion and flaringON.20 – ON.2610
Glass productionON.140 – ON.14511
HCFC-22 production and HFC-23 destructionON.120 – ON.12512
Hydrogen productionON.130 – ON.13513
Iron, steel and ferroalloy productionON.150 – ON.15514
Lime productionON.170 – ON.17515
Magnesium productionON.290 – ON.29516
Nitric acid productionON.310 – ON.31517
Operation of equipment for a transmission system or a distribution system (electricity)ON.230 – ON.23518
Operation of natural gas pipeline systemON.350 – ON.35719
Other emissions (reporting is required and other standard quantification methods (SQM) for Schedule 2 activities do not apply)ON.190 – ON.19520
Petrochemical productionON.300 - ON.30521
Petroleum refiningON.200 – ON.20522
Phosphoric acid productionON.340 – ON.34523
Pulp and paper productionON.210 – ON.21524
Soda ash productionON.220 – ON.22525
Wastewater processingON.270 – ON.27526
Electricity importationON.60 – ON.659

When to report

If you engage in activities outlined above and meet the reporting threshold, you must submit a report every year by June 1 for the previous year.

For example, you must submit the report by June 1, 2022 for the 2021 reporting year.

See: Greenhouse gas emissions reporting by facility for a dataset that summarizes reports submitted to the ministry in prior years.

How to submit a report

You must submit the report using Environment and Climate Change Canada’s Single Window System.

This system allows you to submit, view and update your information using Environment and Climate Change Canada applications.

Verify a report

Verification

Facilities that registered, or are required to register, under the Greenhouse Gas Emissions Performance Standards regulation must have their report verified. Read the Emissions performance standards program for more information

Verification is a systematic, independent and transparent process for evaluating the information contained in the report. This process is undertaken by an independent, third-party accredited verification body (AVB) using internationally recognized standards.

The result is a statement signed by the AVB that indicates whether the report:

  • contains a material error
  • was prepared in accordance with the regulation

This process could include:

  • reviewing your operations and activities
  • reviewing your documentation
  • reviewing your data controls and information management systems
  • visiting your facility, headquarters or other locations
  • developing a verification report

See: O. Reg. 390/18ISO 14064-3 and ISO 14065

Who can verify

Accredited verification bodies are accredited by a member of the International Accreditation Forum.  For lists of accredited verification bodies in North America, visit:

Submit proof of verification

Once your report has been verified, you must submit the verification statement and verification report you get from the accredited verification body by September 1 for the previous year.

For example, you must submit the verification statement and verification report by September 1, 2022 for the 2021 reporting year.

You must submit this information using Environment and Climate Change Canada’s Single Window System.

Verification rules

Accredited verification bodies must:

  • submit a completed Compromised Impartiality Assessment Form (CIAF) for every  report being verified
  • include a mitigation plan if  the CIAF indicates that there may be a conflict of interest
  • provide their client with a verification statement and a verification report detailing the verification process and results

Submit a Compromised Impartiality Assessment Form

All accredited verification bodies must complete and submit this form before completing the verification of a report. The accredited verification body is required to assess the potential for any compromised impartiality in conducting the verification and report it to the ministry in accordance with section 17 of O. Reg. 390/18.

Get the Compromised Impartiality Assessment Form for the current reporting year.

This form is tailored for each reporting year.  To request  prior year CIAFs, please email ghgverification@ontario.ca.

Submit mitigation plans

Accredited verification bodies must be impartial when reviewing a report.

If the accredited verification body determines that a conflict of interest exists related to a report being verified, it must submit a mitigation plan to the ministry in accordance with section 17 of O. Reg. 390/18

For the verifier to proceed with the verification, the mitigation plan must be approved by the ministry, as outlined in section 22 of  O. Reg. 390/18.

To submit a Compromised Impartiality Assessment Form, including a mitigation plan if applicable, email ghgverification@ontario.ca.

Complete the verification statement and verification report

Accredited verification bodies must provide their clients with a verification statement and verification report detailing the verification process and results. This requirement is outlined in sections 18 and 21 of O. Reg. 390/18.

AVBs must use the Verification Statement Template provided by the ministry.

Get the verification statement for the current reporting year.

This template is tailored for each reporting year. To request prior year Verification Statement Templates, email ghgverification@ontario.ca.

There is no template for the verification report. It is up to the accredited verification body to determine how it would like to format the report, but it must include, at a minimum, the information set out in section 21 of O. Reg. 390/18.

For more information

If you have questions about greenhouse gas emissions reporting, please contact:

Please email ghgverification@ontario.ca to request prior year verification forms (CIAF and Verification Statement).