Report greenhouse gas (GHG) emissions

The law

The Greenhouse Gas Emissions: Quantification, Reporting and Verification Regulation (O. Reg. 390/18) under the Environmental Protection Act requires facilities, including large industrial GHG emitters and some others 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).

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)
• are registered, or required to register, under the EPS regulation

Facilities that registered, or are required to register, under the EPS 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.

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)

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, 2024 for the 2023 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. 390/18, ISO 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:

• Standards Council of Canada (SCC)
• ANSI National Accreditation Board (ANAB)

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, 2024 for the 2023 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:

• Tel: 416-314-5352
• Toll-free: 1-888-217-3326
• Email: ghgreporting@ontario.ca

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