Marine spark-ignition engine regulations: technical guidance, appendix B

Appendix B: Recommended Template for End of Model Year Report

• Part I: Emissions from Marine Spark-Ignition Engines and Vessels
• Part II: Emissions from Off-Road Recreational Vehicles

End of Model Year Report
for the <insert model year> Model Year

Marine Spark-Ignition Engine, Vessel and
Off-Road Recreational Vehicle Emission Regulations
Canadian Environmental Protection Act, 1999

Submitted by:

<insert company name>

<insert signature of authorized official>
_______________________________________
<insert name of authorized official>
<insert title of authorized official>

<insert date of submission>

Part I: Emissions from Marine Spark-Ignition Engines and Vessels

Explanatory note:

In this part, the company reports, for the applicable model year, the emission performance of its marine engines and vessels that were manufactured in Canada, or imported into Canada, for the purpose of sale to the first retail purchaser.

STEP 1) If applicable, state that the manufacture of all marine engines of the 2012 model year was completed before the coming into force date (subsection 33(6) of the Regulations).

Explanatory note:

For the 2012 model year only, if applicable, a company may make the statement that all of its engines of a particular class were manufactured prior to the coming into force date of the Regulations. In this case, the company does not have to complete any further steps in this part for that class of marine engine.

Text for report:

"The manufacture of every <insert applicable class: outboard and personal watercraft engine and/or conventional inboard engine> of the 2012 model year was completed before the coming into force date of the Regulations."

STEP 2) Provide a statement of conformity with emission standards (subsections 33(2) and 33(4) of the Regulations).

Explanatory note:

Under subsection 33(2) of the Regulations, a company must make a statement to indicate, for outboards and personal watercraft engines and conventional inboard engines, its choice of one of the three options for conformity to the engine emission standards that are available under subsection 11(1) of the Regulations. It must also indicate, for high-performance inboard engines and evaporative emissions from vessels and outboards, its choice of one of the two options for conformity to the standards that are available under paragraphs 11(1)(a), (b) and (c) of the Regulations.

Option 1: Paragraph 11(1)(a) states that engines must conform to the applicable standards set out in sections 13 to 17 of the Regulations, or that vessels and outboards with installed fuel lines or fuel tanks must conform to the applicable standards set out in section 19 of the Regulations. In either case, the company makes the statement referred to in paragraph 33(2)(a) of the Regulations that, for each class of engine, every engine of a particular class conforms to paragraph 11(1)(a) and, if applicable, makes the statement that every vessel and outboard conforms to paragraph 11(1)(a). In making the statement, the company does not have to complete any further steps in this part for that class of marine engine or for its vessels and outboards.

Option 2: Paragraph 11(1)(b) states that engines that are sold concurrently in Canada and the United States, and that are covered by an EPA certificate, must conform to the emission standards or FELs set out in the EPA certificate. Paragraph 11(1)(c) states that vessels or outboards that are sold concurrently in Canada and the United States, and whose fuel lines or fuel tanks are covered by one or more EPA certificates, must have fuel lines and fuel tanks that conform to the emission standards or FELs set out in the EPA certificates. In either of these cases, the company makes the statement referred to in paragraph 33(2)(a) of the Regulations that every engine of a particular class conforms to paragraph 11(1)(b) or every vessel and outboard conforms to paragraph 11(1)(c). As specified in subsection 33(4), a company whose engines meet the requirements of paragraph 11(1)(b), that makes the statement under paragraph 33(2)(a), and that imports less than 100 marine engines or off-road recreational vehicles in the model year, does not have to complete any further steps in this part for that class of marine engine. A company that makes this statement concerning engines and imports 100 or more marine engines or off-road recreational vehicles in the model year must complete steps 5 to 8 of this part, in order to report the information in paragraphs 33(3)(b) and (c) as if those engines were a fleet. This information is reported for the purpose of monitoring the environmental performance of engines. There are no further steps to complete in this part in respect of evaporative emissions from vessels and outboards.

Option 3: Paragraph 11(1)(d) states that the engines must conform to FELs and comply on the basis of fleet averaging. In this case, the company makes the statement referred to in paragraph 33(2)(b) of the Regulations that the outboards and personal watercraft engines and conventional inboard engines are grouped into fleets that conform to paragraph 11(1)(d). A company that makes this statement must complete steps 3 to 12 of this part. Under paragraph 33(2)(b), the company must also indicate whether it has made the exclusion under subsection 24(4) (i.e., whether engines covered by an EPAcertificate that are sold in greater numbers in the United States than Canada were included or excluded from the fleet) (see step 3).

Text for report:

For each applicable class, report one of the following:

"In accordance with paragraph 33(2)(a) of the Regulations, <insert company name> states that every <insert applicable class: outboard and personal watercraft engine, conventional inboard engine, and/or high-performance inboard engine> conforms to paragraph <insert 11(1)(a) or 11(1)(b), as applicable> of the Regulations and every <insert applicable class: vessel and/or outboard> conforms to paragraph <insert 11(1)(a) or 11(1)(c), as applicable> of the Regulations."

or

"In accordance with paragraph 33(2)(b) of the Regulations, <insert company name> states that all <insert applicable engine class: outboards and personal watercraft engines and/or conventional inboard engines> are grouped into (a) fleet(s) that conform(s) to paragraph 11(1)(d) of the Regulations."

STEP 3) If applicable, state whether the company is making the election to exclude, from the fleet averaging calculations, the marine engines that are covered by an EPA certificate and that are sold in greater numbers in the United States than Canada (subsection 24(4) and paragraph 33(2)(b) of Regulations).

Explanatory note:

If a company chooses to comply by using paragraph 11(1)(d) of the Regulations (i.e., using fleet averaging), subsection 24(4) of the Regulations specifies that a company has the option to exclude, from any of its fleets, its marine engines that are covered by an EPA certificate and that are sold in greater numbers in the United States than Canada. The consequences of this voluntary exclusion are set out in subsection 25(3) of the Regulations and state that the company forfeits all previously obtained credits for that fleet and does not obtain any credits for that fleet for that model year. If choosing this option, the company must also complete step 12, in which it must include in its report a second set of the information that is specified in paragraphs 33(3)(b) and (c) (i.e., steps 5 to 8), but with modifications so as to include these engines as if they were in a fleet.

Text for report:

"<Insert company name> is making the election under subsection 24(4) of the Regulations to exclude from its fleet(s) of <insert applicable fleet(s) of marine engines> all of the engines that are covered by an EPA certificate, all of which are sold in greater numbers in the United States than in Canada."

STEP 4) If applicable, state whether the company is making the election to not calculate fleet average emission credits or deficits (subsection 25(4) and paragraph 33(3)(g) of the Regulations).

Explanatory note:

A company may choose to make the election described in subsection 25(4) of the Regulations, which states that a company may elect to not calculate fleet average emission credits or deficits for a fleet of marine engines for any emission type if every engine in that fleet conforms to a FEL that is equal to or less than the standard that is applicable to marine engines for that model year (referred to in sections 13 and 14 of the Regulations). A company that elects to not calculate the fleet average emission credits or deficits under this provision must make a statement indicating for which fleet(s) and emission type(s) the election was made, and is not required to report the information specified in paragraph 33(3)(b) of the Regulations (i.e., step 6) in relation to that fleet and emission type. The fleet average emission credits are deemed to be zero in this case.

Text for report:

"<Insert company name> elects to not calculate fleet average emission credits or deficits for <insert HC+NO_xemissions and/or CO emissions> for its fleet(s) of <insert applicable fleet(s) of marine engines>, and states that every engine in this/these fleet(s) conform(s) to a family emission limit that is equal to or less than the standards that are applicable to the marine engines."

STEP 5) State the applicable emission standards (paragraph 33(3)(a) of the Regulations).

Explanatory note:

A company must report the applicable standard for each fleet and emission type. Information on the exhaust emission standards is summarized in section 6.6 of this document.

Text for report:

"The applicable exhaust standards for marine engines are as indicated in Table 1. The applicable crankcase emission standard is that crankcase emissions must not be discharged directly into the ambient atmosphere."

^a report result of equation used to determine the applicable standard.

Note: repeat rows as needed for each emission family.

STEP 6) State the fleet average emission credits or deficits and the family emission credits or deficits; and, for each model, state the values used to calculate the family emission credits (subparagraph 33(3)(b)(i) of the Regulations).

Explanatory note:

For each model, all the values used in calculating the family emission credits or deficits for each emission family in each fleet are to be reported. These are the values that are used in the formula in subsection 26(2) of the Regulations for calculating the family emission credit or deficits (see section 7.14.2 of this document). The family emission credits or deficits that are calculated must also be reported along with the fleet average emission credits or deficits that are calculated by totalling the family emission credits or deficits for each fleet.

Text for report:

"The values used to calculate the family emission credits or deficits for each emission family in the fleets of marine engines are as indicated in Table 2, except for the applicable emission standard, which is reported in Table 1. The resultant family emission credits or deficits for each emission family, which is totalled to determine the fleet average emission credits or deficits for each fleet, are also reported in Table 2. The fleet average emission credits and/or deficits for each fleet are indicated in Table 3."

^a Report the family emission credits or deficits as calculated. Offsetting of deficits between corresponding jet boat emission families is reported in Step 7.

Note: repeat rows as needed for each emission family.

STEP 7) For jet boat engines described by CFR 1045.660(a) and (c), report¹ the offsetting of family emission deficits for those jet boat engines by family emission credits from outboards and personal watercraft engines (identical to those jet boat models) (subsection 27(4) of the Regulations).

Explanatory note:

A company must state the offsetting of family emission deficits for jet boat conventional inboard engines (with engines identical to outboard or personal watercraft engine models) with family emission credits for outboards and personal watercraft engines (identical to those jet boat models) on a per-emission-family basis. Repeat the first sentence of "Text for Report" as often as necessary for each emission family and emission type. The balance of family emission credits and deficits must then be reported in the table.

Text for report:

"<Insert number of deficits and units> of family emission deficits for jet boat conventional inboard engines for emission family <insert emission family name> are offset by the same number of family emission credits for outboards and personal watercraft engines (identical to those jet boat models) in relation to <insert emission type> the emission type. The balance of family emission credits and deficits after the offsetting is indicated in Table 4."

STEP 8) State the total number of marine engines in the fleet (paragraph 33(3)(c) of the Regulations).

Explanatory note:

State the total number of engines in each fleet.

Text for report:

"The total number of outboards and personal watercraft engines in the fleet is <insert number>. The total number of conventional inboard engines in the fleet is <insert number>. The total number of outboards or personal watercraft engines (that are identical to jet boat engine models) is <insert number>. The total number of jet boat engines (that are identical to outboard or personal watercraft engine models) is <insert number>."

STEP 9) State information concerning the transfer of any fleet average emission credits between the reporting company and any other company (paragraph 33(3)(d) and subparagraph 33(3)(d)(i) of the Regulations).

Explanatory note:

Fleet average emission credits may be transferred to and from another company in order to offset deficits, if the credits used to offset the deficits are in respect of the same type of fleet, the same emission type and the same standard, expressed in the same units. Paragraph 33(3)(d) requires that information be reported on the transfer of any fleet average emission credits, including information regarding the other company, since the submission of the previous end of model year report. If there has been a transfer of credits with more than one company, repeat text for the report and table as necessary. If there has been no transfer of credits between the reporting company and another company, Steps 9 and 10 do not need to be completed.

Text for report:

"Fleet average emission credits were transferred <insert "to" or "from" and name of the other company> as indicated in Table 5. <insert other company name> is located at <insert complete street address> with a mailing address of <insert complete mailing address if different than street address or insert "the same">."

STEP 10) Include a signed statement from the other company to which, or from which, credits were transferred (subparagraph 33(3)(d)(ii) of the Regulations).

Explanatory note:

If credits were transferred between the reporting company and any other company, a signed statement from a person who is authorized to act on behalf of the other company must be included in the end of model year report. The information required in the statement is shown below. One statement from each company with which there have been transactions must be submitted.

Text for signed statement:

"<Insert name of other company making this statement> states that fleet average emission credits were transferred <insert "to" or "from" and name of the reporting company> as indicated in Table 6.

STEP 11) State the balance of fleet average emission credits to be banked or deficits carried over (paragraphs 33(3)(e) and (f) of the Regulations).

Explanatory note:

The company must report the balance of fleet average emission credits that it would like to bank for future use. The balance is determined by calculating fleet average emission credits or deficits of the company's fleets for each emission type for the reporting model year, adding any fleet average emission credits banked in the previous model year (or subtracting any remaining fleet average emission deficits from the 2012 model year), and adding any credits transferred to the company from any other company or subtracting any credits transferred from the company to any other company. For a company using the provisions in subsection 27(4) of the Regulations, remaining family emission credits for outboards and personal watercraft engines that are identical to jet boat models are either added to the fleet average emission credits for outboards and personal watercraft engines or reported separately as banked family emission credits for the corresponding jet boat conventional inboard engines.

For the 2012, 2013 and 2014 end of model year reports only, the company must report any fleet average emission deficits in relation to the 2012 model year that are remaining under paragraph 27(3)(a). These deficits must be offset no later than the day on which the company submits the end of model year report for the 2014 model year.

Text for report:

"The balance of fleet average emission credits to be banked for each fleet and emission type is indicated in Table 7. The balance of fleet average emission deficits remaining in relation to the 2012 model year is indicated in Table 8."

^a Report the end of model year balance of CO exhaust fleet average emission credits for outboards and personal watercraft engines and the CO exhaust family emission credits for jet boat conventional inboard engines described by CFR 1045.660(a) and (c), and note that the credits cannot be carried over from a previous model year or transferred to another company and are cancelled upon receipt of the end of model year report.

^b Repeat row for each emission family. Report family emission credits in place of fleet average emission credits.

^a Repeat row for each emission family. Report family emission credits in place of fleet average emission credits.

STEP 12) State information from paragraphs 33(3)(b) and (c) for excluded engines under subsection 24(4) (subsection 33(5) of the Regulations).

Explanatory note:

As specified in subsection 33(5) of the Regulations, if the company has made the election under subsection 24(4) of the Regulations (to exclude its marine engines that are covered by an EPA certificate and that are sold in greater numbers in the United States than Canada from any of its fleets), it must also include in its report a second set of the information that is specified in paragraphs 33(3)(b) and (c) (i.e., steps 5 to 8), but with modifications so as to include those engines as if they were part of the fleet.

Part II: Emissions from Off-Road Recreational Vehicles

Explanatory note:

In this part, the company reports, for the applicable model year, the emission performance of its off-road recreational vehicles that were manufactured in Canada, or imported into Canada, for the purpose of sale to the first retail purchaser.

STEP 1) If applicable, state that the main assembly of all off-road recreational vehicles of the 2012 model year was completed before the coming-into-force date (subsection 33(6) of the Regulations).

Explanatory note:

For the 2012 model year only, if applicable, a company may make the statement that all of its vehicles of a particular class (i.e. snowmobiles, off-road motorcycles, ATVs and UVs) had their main assembly completed prior to the coming-into-force date of the Regulations. In this case, the company does not have to complete any further steps in this part for that class of off-road recreational vehicle.

Text for report:

"The main assembly of every <insert applicable class: snowmobile, off-road motorcycle, ATV and/or UV> of the 2012 model year was completed before the coming-into-force date of the Regulations."

STEP 2) Statement of conformity with emission standards (subsections 33(2) and (4) of the Regulations).

Explanatory note:

Under subsection 33(2) of the Regulations, a company must make a statement to indicate, for each class of vehicle, its choice of the three options for conformity with the standards that are available under subsection 11(1) of the Regulations.

Option 1: Paragraph 11(1)(a) states that vehicles must conform to the applicable standards set out in sections 20, 21 and 22 of the Regulations. In this case, the company makes the statement referred to in paragraph 33(2)(a) of the Regulations that, for each class of vehicle, every vehicle of a particular class conforms to paragraph 11(1)(a). In making this statement, the company does not have to complete any further steps in this part for that class of vehicle.

Option 2: Paragraph 11(1)(b) states that vehicles that are sold concurrently in Canada and the United States, and that are covered by an EPA certificate, must conform to the emission standards or FELs set out in the EPA certificate. In this case, the company makes the statement referred to in paragraph 33(2)(a) of the Regulations that every vehicle of a particular class conforms to paragraph 11(1)(b). As specified in subsection 33(4), a company that makes this statement and imports less than 100 marine engines or off-road recreational vehicles in the model year does not have to complete any further steps in this part for that class of vehicle. A company that makes this statement and imports 100 or more marine engines or off-road recreational vehicles in the model year must complete steps 5 to 7 of this part to report the information in paragraphs 33(3)(b) and (c) as if those vehicles were a fleet. This information is reported for the purpose of monitoring the environmental performance of all vehicles.

Option 3: Paragraph 11(1)(d) states that the vehicles must conform to FELs and comply on the basis of fleet averaging. In this case, the company makes the statement referred to in paragraph 33(2)(b) of the Regulations that snowmobiles, off-road motorcycles, ATVs and/or UVs are grouped into fleets that conform to paragraph 11(1)(d). A company that makes this statement must complete steps 3 to 11 of this part. Under paragraph 33(2)(b), the company must also indicate whether it has made the exclusion under subsection 24(4) (i.e., whether vehicles covered by an EPA certificate that are sold in greater numbers in the United States than Canada were included or excluded from the fleet; see step 3).

The company must be clear and consistent in its statements, and in the following tables, about whether it is choosing to group together its ATVs and UVs or to keep them separate. The template shows ATVs and UVs grouped together, but the company may change this if those vehicles are in two separate fleets.

Text for report:

For each vehicle class, report either:

"In accordance with paragraph 33(2)(a) of the Regulations, <insert company name> states that every <insert applicable class: snowmobile, off-road motorcycle, ATVs and/or UV> conforms to paragraph <insert 11(1)(a) or (b), as applicable> of the Regulations."

or

"In accordance with paragraph 33(2)(b) of the Regulations, <insert company name> states that all <insert applicable vehicle class: snowmobiles, off-road motorcycles, ATVs and/or UVs> are grouped into(a) fleet(s) that conform(s) to paragraph 11(1)(d) of the Regulations."

STEP 3) If applicable, state whether the company is making the election to exclude from the fleet averaging calculations the off-road recreational vehicles that are covered by an EPA certificate and that are sold in greater numbers in the United States than Canada (subsection 24(4) and paragraph 33(2)(b) of the Regulations).

Explanatory note:

If a company chooses to comply by using paragraph 11(1)(d) of the Regulations (i.e., using fleet averaging), subsection 24(4) of the Regulations specifies that a company has the option to exclude from its fleets its vehicles that are covered by an EPA certificate and that are sold in greater numbers in the United States than Canada. The consequences of this voluntary exclusion are set out in subsections 30(2) of the Regulations and state that the company forfeits all previously obtained credits for that fleet and does not obtain any credits for that fleet for that model year. If choosing this option, the company must also complete step 12, in which it must include in its report a second set of the information that is specified in paragraphs 33(3)(b) and (c) (i.e., steps 5 to 7), but with modifications so as to include these vehicles as if they were in a fleet.

Text for report:

"<Insert company name> is making the election under subsection 24(4) of the Regulations to exclude from its fleet(s) of <insert applicable fleet(s) of vehicles> all of the vehicles that are covered by an EPA certificate, all of which are sold in greater numbers in the United States than Canada."

STEP 4) If applicable, state whether the company is making the election to not calculate a fleet average emission value (subsection 28(3) and paragraph 33(3)(g) of the Regulations).

Explanatory note:

A company may choose to make the election described in subsection 28(3) of the Regulations, which states that a company may elect to not calculate a fleet average emission value for a fleet of vehicles for any emission type if every vehicle in that fleet conforms to a FEL that is equal to or less than the standard that is applicable to vehicles for that model year referred to in sections 20 to 22. A company that elects to not calculate a fleet average emission value under this provision must make a statement indicating for which fleet(s) and emission types(s) the election was made, and is not required to report the information specified in paragraph 33(3)(b) of the Regulations (i.e., step 6) in relation to that fleet and emission type. In this case, the fleet average emission value is deemed to be equivalent to the applicable standard.

Text for report:

"<Insert company name> elects to not calculate a fleet average emission value for <insert HC+NO_xand/or CO emissions> for its fleet(s) of <insert applicable fleet(s) of vehicles>, and states that every vehicle in this/these fleet(s) conform(s) to a family emission limit that is equal to or less than the standards that are applicable to the vehicles."

STEP 5) State the applicable emission standards (paragraph 33(3)(a) of the Regulations.)

Explanatory note:

A company must report the applicable standard for each fleet and emission type. Information on the exhaust and evaporative emission standards is summarized in sections 6.6 and 6.7, respectively, of this document.

Text for report:

"The applicable exhaust and evaporative standards for the vehicles are as indicated in Tables 1 and 2, respectively. The applicable crankcase emission standard is that crankcase emissions must not be discharged directly into the ambient atmosphere."

^a Report result of equation as described in CFR1051.103(a).

n/a: not applicable.

STEP 6) State the fleet average emission values, all values used to calculate the values for each model, and the fleet average emission credits or deficits (subparagraph 33(3)(b)(ii) of the Regulations).

Explanatory note:

All values used in calculating the fleet average emission values for each vehicle model in each fleet and for each emission type are to be reported. These are the values used in the formula in section 29 of the Regulations for calculating fleet average emission values (see section 7.15.2 of this document). The fleet average emission values that are calculated must also be reported, along with the fleet average emission credits or deficits that are calculated using the formula in subsection 30(3) of the Regulations (see section 7.15.4 of this document).

Text for report:

"The values used to calculate the fleet average emission value for each model of vehicle are indicated in Table 3. The fleet average emission value for each fleet and emission type is indicated in Table 4. The fleet average emission credits and/or deficits for each fleet and emission type are indicated in Table 5."

Note: repeat rows as needed for multiple models.

STEP 7) State the total number of off-road recreational vehicles in the fleet (paragraph 33(3)(c) of the Regulations).

Explanatory note:

State the total number of vehicles in each fleet. ATVs and UVs may be grouped together in a fleet or kept as two separate fleets.

Text for report:

"The total number of snowmobiles in the fleet is <insert number>.

The total number of off-road motorcycles in the fleet is <insert number>.

The total number of small engine displacement off-road motorcycles in the fleet is <insert number>.

The total number of ATVs and UVs in the fleet is <insert number>.

The total number of small engine displacement ATVs and UVs in the fleet is <insert number>.

The total number of ATVs and UVs that are certified to the alternative engine-based standard in the fleet is <insert number>."

STEP 8) State information concerning the transfer of any fleet average emission credits between the reporting company and any other company (paragraph 33(3)(d) and subparagraph 33(3)(d)(i) of the Regulations).

Explanatory note:

Fleet average emission credits may be transferred to and from another company in order to offset deficits, if the credits used to offset the deficits are in respect of the same type of fleet, the same emission type and the same standard, expressed in the same units. Paragraph 33(3)(d) requires that information be reported on the transfer of any fleet average emission credits, including information regarding the other company, since the submission of the previous end of model year report. If there has been a transfer of credits with more than one company, repeat text for report and table as necessary. If there has been no transfer of credits between the reporting company and another company, steps 8 and 9 do not need to be completed.

Text for report:

"Fleet average emission credits were transferred <insert "to" or "from" and name of the other company> as indicated in Table 6. "<Insert other company name> is located at <insert complete street address> with a mailing address of <insert complete mailing address if different than street address or insert "the same">."

STEP 9) Include a signed statement from the company to which, or from which, credits were transferred (subparagraph 33(3)(d)(ii) of the Regulations).

Explanatory note:

If credits were transferred between the reporting company and another company, a signed statement from a person who is authorized to act on behalf of the other company must be included in the end of model year report. The information required in the statement is shown below. One statement from each company with which there have been transactions must be submitted.

Text for signed statement:

"<Insert name of other company making this statement> states that fleet average emission credits were transferred <insert "to" or "from" and name of the reporting company> as indicated in Table 7.

STEP 10) State the balance of fleet average emission credits to be banked or deficits to be carried over (paragraphs 33(3)(e) and (f) of the Regulations).

Explanatory note:

The company must report the balance of fleet average emission credits that it would like to bank for future use. The balance is determined by calculating fleet average emission credits or deficits of the company's fleets for each emission type for the reporting model year, adding any fleet average emission credits banked in the previous model year (or subtracting any remaining fleet average emission deficits from the 2012 model year), and adding any credits transferred to the company from any other company or subtracting any credits transferred from the company to any other company.

For the 2012, 2013 and 2014 end of model year reports only, the company must report any fleet average emission deficits in relation to the 2012 model year that are remaining under paragraphs 31(4)(a) and (b). These deficits must be offset no later than the day on which the company submits the end of model year report for the 2014 model year.

Text for report:

"The balance of fleet average emission credits to be banked for each fleet and emission type is indicated in Table 8. The balance of fleet average emission deficits remaining in relation to the 2012 model year is indicated in Table 9."

STEP 11) State information from paragraphs 33(3)(b) and (c) for excluded vehicles under subsection 24(4) (subsection 33(5) of the Regulations).

Explanatory note:

As specified in subsection 33(5) of the Regulations, if the company has made the election under subsection 24(4) of the Regulations (to exclude its vehicles that are covered by an EPA certificate and that are sold in greater numbers in the United States than Canada from any of its fleets), it must also include in its report a second set of the information that is specified in paragraphs 33(3)(b) and (c) (i.e., steps 5 to 7), but with modifications so as to include those vehicles as if they were part of the fleet.

¹ This step is only applicable to a company that wishes to offset a deficit for jet boat engines by using credits from their corresponding outboards or personal watercraft engines in accordance with subsection 27(4) of the Regulations.