As part of Ontario’s Made-in-Ontario Environment Plan 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 (GHG) emissions annually to the Ministry of the Environment, Conservation and Parks.

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 GHG emissions to the ministry.

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

Effective February 11, 2020, Ontario amended the reporting regulation Greenhouse Gas Emissions: Quantification, Reporting and Verification to:

  • harmonize reporting requirements with federal requirements
  • reduce unnecessary costs and regulatory burden for reporters

This means that businesses and industrial facilities only need to gather and input data once to generate reports for both the federal and provincial government.

Annual reporting and verification thresholds

Facilities must submit a GHG 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 (CO2e) 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 by a third-party.

Which law applies to you

Use the following table to determine which version of the guideline to follow when quantifying and reporting the GHG emissions your facility emitted in a given year.

Summary table of current and past GHG reporting regulations and guidelines
Reporting year Act Regulation Regulation name Guideline version
2019 and onward Environmental Protection Act, 1990 O. Reg. 390/18 Greenhouse Gas Emissions: Quantification, Reporting and Verification Guideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - February 2020
2018 Environmental Protection Act, 1990 O. Reg. 390/18 Greenhouse Gas Emissions: Quantification, Reporting and Verification Guideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - April 2019
2017 (if report was submitted after August 1, 2018) Environmental Protection Act, 1990 O. Reg. 390/18 Greenhouse Gas Emissions: Quantification, Reporting and Verification Guideline 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, 2016 O. Reg. 143/16 Quantification, Reporting and Verification of Greenhouse Gas Emissions Guideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions - 2017
2016 Environmental Protection Act, 1990 O. Reg. 452/09 Greenhouse Gas Emissions Reporting Guideline for Greenhouse Gas Emissions Reporting - December 2015
2015 Environmental Protection Act, 1990 O. Reg. 452/09 Greenhouse Gas Emissions Reporting

Guideline for Greenhouse Gas Emissions Reporting – February 2012

or

Guideline for Greenhouse Gas Emissions Reporting - December 2015

2012-2014 Environmental Protection Act, 1990 O. Reg. 452/09 Greenhouse Gas Emissions Reporting Guideline 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 report these greenhouse gas emissions using the standard quantification method listed.

Standard Quantification Methods (SQM)
Source of Greenhouse Gas Standard Quantification Method Appendix in Guideline
Adipic acid production ON.50 - ON.55 1
Aluminium production ON.70 – ON.75 2
Ammonia production ON.80 – ON.85 3
Base metal production ON.260 – ON.265 4
Carbonate use ON.180 –ON.185 5
Cement production ON.90 – ON.95 6
Coal storage ON.100 – ON.105 7
Electricity and heat generation ON.40 – ON.45 8
Fuel combustion and flaring ON.20 – ON.26 10
Glass production ON.140 – ON.145 11
HCFC-22 production and HFC-23 destruction ON.120 – ON.125 12
Hydrogen production ON.130 – ON.135 13
Iron, steel and ferroalloy production ON.150 – ON.155 14
Lime production ON.170 – ON.175 15
Magnesium production ON.290 – ON.295 16
Nitric acid production ON.310 – ON.315 17
Operation of equipment for a transmission system or a distribution system (electricity) ON.230 – ON.235 18
Operation of natural gas pipeline system ON.350 – ON.357 19
Other emissions (reporting is required and other standard quantification methods (SQM) for Schedule 2 activities do not apply) ON.190 – ON.195 20
Petrochemical production ON.300 - ON.305 21
Petroleum refining ON.200 – ON.205 22
Phosphoric acid production ON.340 – ON.345 23
Pulp and paper production ON.210 – ON.215 24
Soda ash production ON.220 – ON.225 25
Wastewater processing ON.270 – ON.275 26
Electricity Importation – Section 8 of the Regulation
Source of Greenhouse Gas Standard Quantification Method Appendix in Guideline
Electricity importation ON.60 - ON.65 9

When to report

If you meet the GHG reporting threshold, you must submit a GHG report every year by June 1 for the previous year’s reporting period.

For example, you must submit a GHG report by June 1, 2021 for the 2020 reporting year.

See: past GHG emissions report

How to submit a report

You must submit the annual GHG 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 an annual report

GHG verification

GHG verification is a quality assurance process, completed by an independent third-party accredited verification body (AVB) that provides confidence that GHG emissions data meets the requirements set out in the reporting regulation.

Third-party verification

The AVB will evaluate your report to determine if:

  • any errors in emissions due to measurements or calculations are fewer than 5%
  • any errors in production data are fewer than 0.1% (starting in 2017)
  • the report was prepared according to the rules and guidelines under the law

This could include:

  • 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. 390/18, ISO 14064-3 and ISO 14065

Who can verify

You can find a list of eligible AVBs that can verify emissions reports at:

Submit proof of verification

Once your GHG report has been verified, you must submit the verification statement and a verification report you get from the third party verifier.

You submit this information for your GHG report through Environment and Climate Change Canada’s Single Window System.

Deadline for verification statements and verification reports

You must submit verification statements and verification reports for your GHG report by September 1 for the previous year reporting period.

For example, you must submit verification statements and verification reports on September 1, 2021 for the 2020 reporting year.

Verification rules for third-party verifiers

As the AVB verifying a GHG report, you must:

  • submit an assessment form the Compromised Impartiality Assessment Form (CIAF) for every GHG report you review
  • include a mitigation plan if your CIAF indicates that there may be a conflict of interest
  • provide your client with a verification statement and a verification report to confirm that you have reviewed their GHG report

Submit a CIAF form

All AVBs must submit this form before completing the verification of an emissions report. The AVB is required to assess the potential for any compromised impartiality in conducting the verification and report it to the Director in accordance with section 17 of O. Reg. 390/18.

Get the CIAF for the current reporting year.

To request CIAFs for previous reporting years, please email ghgverification@ontario.ca.

Complete the verification statement and verification report

As the AVB, you must provide your client with a verification statement and verification report to confirm you have reviewed their GHG report. This requirement is outlined in sections 18 and 21 of O. Reg. 390/18.

To properly complete a verification statement, you must use the applicable Verification Statement Template.

Download the Verification Statement Template for the current reporting year.

You can also request a Verification Statement Template for the current reporting year or previous reporting years by emailing ghgverification@ontario.ca.

There is no template for the verification report. It is up to the third-party verifier to determine how they would like to format the report but the report must include at a minimum the information set out in the reporting regulation.

Submit mitigation plans

You must be impartial when reviewing a GHG report.

If you determine that a conflict of interest exists related to a GHG report you are verifying, you must submit a mitigation plan to the Ministry of the Environment, Conservation and Parks.

Submit mitigation plans by email to ghgverification@ontario.ca.

For more information

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

Please email ghgreporting@ontario.ca to request previous versions of the Guideline for Quantification, Reporting and Verification of Greenhouse Gas Emissions.

Please email ghgverification@ontario.ca to request annual GHG reporting forms (CIAF and Verification Statement).

Updated: August 16, 2021
Published: December 09, 2013