Archived: Reporting greenhouse gas emissions data, technical guidance 2017: chapter 2

2. Reporting criteria

2.1 Reporting threshold

The reporting threshold under the new greenhouse gas (GHG) reporting requirements is 10 kilotonnes (kt) of carbon dioxide equivalent (CO₂ eq). A facility is subject to the reporting requirements if its total emissions of GHGs meet or exceed the reporting threshold.

To complete this assessment, it is necessary for a facility to calculate its total emissions for the relevant calendar year for the GHGs and emission sources covered. Total emissions are calculated as the sum total mass of each of the gases or gas species multiplied by their respective global warming potential (GWP) (see Equation 1).

CO₂ emissions from biomass materials must not be included in the threshold calculation. However, if a report is required, CO₂ emissions from biomass combustion must be quantified and reported separately as part of the reportable GHG information (see Section 4). Methane (CH₄) and nitrous oxide (N₂O) emissions from biomass-related sources must be included in the reporting threshold calculation and reported as part of the GHG emission totals, if a report is required.

Emissions of individual species of hydrofluorcarbons (HFCs) and perfluorocarbons (PFCs) must be quantified separately and then multiplied by their GWPs. Only the emissions of HFCs, PFCs and sulphur hexafluoride (SF₆) that fall within the definitions of industrial processes and industrial product use must be included in the calculations (see Section 4.3).

Equation 1

where:

E = total emissions of a particular gas or gas species from the facility (tonnes);

GWP = global warming potential of the same gas or gas species (see Section 2.4);

i = each emission source.

If the person who operates a facility changes during the calendar year, the facility operator on December 31st shall report for the entire calendar year. If facility operations terminate during the calendar year, the last operator shall report for the portion of the calendar year where operations occurred.

2.2 Lime, cement, aluminium, iron and steel manufacturing

Facilities involved in the industrial activities listed below are subject to the 10-kt threshold reporting requirements, expanded reporting requirements, and are to apply specific quantification methods presented in Canada’s Greenhouse Gas Quantification Requirements^{Footnote 7}  document:

• lime manufacturing
• cement manufacturing
• aluminium manufacturing
• iron and steel manufacturing

Facilities must determine their emissions by gas and by emission source category, following each source category’s respective requirements, and then calculate if the total of emissions meets or exceeds the 10-kt threshold:

• stationary fuel combustion: report using the expanded requirements (schedule 7)
• industrial processes: report using the expanded requirements applicable for each sector (schedule 8 to 11)
• fugitive (venting, leakage): report using the basic requirements (schedule 5)
• fugitive (flaring): report using the expanded requirements (schedule 7)
• on-site transportation: report using the expanded requirements (schedule 7)
• waste: report using the basic requirements (schedule 5)
• wastewater: report using the basic requirements (schedule 5)

Any facility engaged in more than one activity listed above shall report emissions for each activity separately.

2.3 Reporting carbon capture, transport and storage activities

Environment and Climate Change Canada is now collecting information on the quantities of CO₂ captured and fugitive CO₂ losses from capture systems, transportation infrastructure, injection equipment and geologic storage sites, including oil and gas operations using CO₂ for enhanced recovery of oil, natural gas and coal bed methane.

The GHG reporting requirements apply to facilities that were engaged in CO₂ capture, CO₂ transport, CO₂  injection or CO₂  storage in the 2014, 2015, 2016 or 2017 calendar years. No reporting threshold applies to the requirements related to these carbon capture, transport and storage (CCTS) activities. A facility is subject to the reporting requirements identified for CCTS activities (schedule 6) when involved in any part of these CCTS activities.

Any other emission source categories of this same CCTS facility that are not identified in schedule 6 are subject to the 10-kt threshold and to the basic emissions reporting requirements. Therefore, a facility, even if involved in CCTS activities, is subject to the reporting requirements if its total emissions of GHGs (not related to its CCTS activities) meet or exceed the reporting threshold.

If the person who operates a facility, where CCTS activities occurred, changed during the 2014, 2015, 2016 or 2017 calendar years, the facility operator on December 31st of any given year shall report for the entire calendar year. If facility operations terminated during the 2014, 2015, 2016 or 2017 calendar years, the last facility operator shall report for the portion of the year where operations occurred.

2.4 Greenhouse gases subject to reporting

The GHGs that are subject to mandatory reporting are listed in Table 1. The GWP and Chemical Abstracts Service Registry Number (CAS Number) for each of these GHGs are also listed in the table. The GWPs listed in Table 1 are taken from the Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report. These GWP values were applied starting with the reporting of 2013 data under the Greenhouse Gas Reporting Program (GHGRP) and will continue into future years. For years prior to 2013, facilities should refer to the Canada Gazette notices previously published for the list of GWP values to use (available on the GHGRP website^{Footnote 8} ) in determining if they meet the reporting requirements, if applicable.

Reporting facilities are required to report the emissions of each individual GHG, expressed in units of tonnes for each. For example, a reporter would report 100 tonnes of nitrous oxide (N₂O) rather than 29 800 tonnes of CO₂ eq units for N₂O.

However, when a potential reporter is assessing whether he or she needs to submit a report for a particular facility, he or she will need to convert the emissions to CO₂ eq units to compare them with the reporting threshold.

Table 1a: greenhouse gases and gas species subject to mandatory reporting

Table 1b: greenhouse gases and gas species subject to mandatory reporting, hydrofluorocarbons

Table 1c: greenhouse gases and gas species subject to mandatory reporting, perfluorocarbons