Emission factors and reference values

Version 3.0
October 2025

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Document revision history

Version number	Publication date	Summary of changes
3.0	October 24, 2025	Addition of emission factors and other reference values applicable to the Reducing Enteric Methane Emissions from Beef Cattle federal offset protocol Update of emission factors and other reference values in alignment with the National Inventory Report 1990–2023: Greenhouse Gas Sources and Sinks in Canada
2.0	May 6, 2024	Addition of reference values applicable to the Improved Forest Management on Private Land federal offset protocol Update of emission factors and other reference values in alignment with the National Inventory Report 1990 – 2022: Greenhouse Gas Sources and Sinks in Canada Addition of rules on the timing applicability of emission factors and other reference values Changes to clarify the structure and facilitate the use of the document
1.1	June 13, 2023	Update of information and emission factors in alignment with the April 2023 publication of the National Inventory Report 1990 – 2021: Greenhouse Gas Sources and Sinks in Canada
1.0	June 8, 2022	Initial version

1.0 Introduction

Canada's Greenhouse Gas (GHG) Offset Credit System is established under Part 2 of the Greenhouse Gas Pollution Pricing Act to provide an incentive to implement projects that result in domestic GHG reductions that would not have been generated in the absence of the project, that go beyond legal requirements and that are not subject to carbon pollution pricing mechanisms.

Canada's GHG Offset Credit System consists of:

the Canadian Greenhouse Gas Offset Credit System Regulations (the Regulations), which establish the system, implement the operational aspects and set the general requirements applicable to all project types
federal offset protocols, included in the Compendium of Federal Offset Protocols (the Compendium), each containing requirements for project implementation and methods for quantifying GHG reductions for a given project type, and
the Credit and Tracking System (CATS) to register offset projects, issue and track offset credits, and share key information through Canada's GHG Offset Credit System Public Registry

The Regulations apply to a proponent of a project which is of a type for which a protocol has been included in the Compendium; that aims to generate GHG reductions by preventing GHG emissions or removing GHGs from the atmosphere; and with respect to which the GHG reductions are real, additional, quantified, verified, unique and permanent. Offset credits will be issued to a proponent of a project for the period covered by a project report in the amount determined in accordance with subsection 29(2) of the Regulations if requirements of subsection 29(1) of the Regulations are met.

As per subsection 19(1) of the Regulations, this document provides emission factors and other reference values that a proponent must use in conjunction with a federal offset protocol to quantify the GHG reductions generated by a project. It also specifies timing applicability for the emission factors and other reference values that are to be used for the quantification of GHG reductions occurring in a given calendar year.

This document is categorized into general emission factors and other reference values that are applicable to more than one federal offset protocol, and protocol-specific emission factors and other reference values. For all emission factors and other reference values, it is specified which parameter in a given protocol the emission factors or other reference values correspond to. The proponent may need to convert the units of the emission factors and other reference values provided in this document to align with the units presented in the quantification methodology of the relevant federal offset protocol.

Emission factors and other reference values are subject to periodic updates when a new federal offset protocol is included in the Compendium, or when updated versions of the sources referenced in this document are published. As per subsection 1(2) of the Regulations, proponents must use the latest version of this document.

2.0 Abbreviations and acronyms

The following abbreviations and acronyms are used in this document:

Act: Greenhouse Gas Pollution Pricing Act
CH₄: methane
CO₂: carbon dioxide
CO₂e: carbon dioxide equivalent
g: gram
kg: kilogram
kWh: kilowatt hour
L: litre
m³: cubic meter
N₂O: nitrous oxide
SF₆: sulfur hexafluoride
t: metric tonne

Emission factors and other reference values contained in this document are often sourced from the annual National inventory reports for GHG sources and sinks in Canada (NIR), published by Environment and Climate Change Canada (ECCC). To simplify references to these reports in the footnotes, a short form citation is used. The complete citation of “Environment and Climate Change Canada. (year x). National Inventory Report 1990–year y: Greenhouse Gas Sources and Sinks in Canada” is replaced by “ECCC. (year x). NIR 1990–year y.” The short form citation in the footnotes also includes the relevant part number of the report, table number and table title corresponding to the emission factor or other reference value.

3.0 General

3.1 Global warming potentials

Global warming potentials to be used for the quantification of GHG reductions are the ones published in Schedule 3 to the Act at the time GHG reductions occur.

4.0 General emission factors and other reference values

Emission factors and other reference values in Section 4.0 may be applicable to more than one federal offset protocol.

4.1 Fossil fuel combustion

Emission factors contained in Tables 1.1, and 1.2, and 1.3 correspond to the parameter EF_CO₂,j in applicable protocols.

Emission factors contained in Table 1.1 are to be used for the quantification of GHG reductions occurring in calendar years 2023 and 2024.

Table 1.1: CO₂ emission factors for natural gas (g CO₂/m³ natural gas) for 2023 and 2024
Province / Territory	Marketable^{Footnote 1} *	Non-marketable^{Footnote 2} **
British Columbia	1 966	2 162
Alberta	1 962	2 109
Saskatchewan	1 920	2 441
Manitoba	1 915	2 401
Ontario	1 921	2 401
Quebec	1 926	-
New Brunswick	1 919	2401
Nova Scotia	1 919	2494
Prince Edward Island	1 919	-
Newfoundland and Labrador	1 919	2 202
Yukon	1 966	2 401
Northwest Territories	1 966	2 466
Nunavut	1 966	-

* The term "marketable" applies to the fuel consumed by the Utility, Industry, Residential, Commercial, and Transport subsectors.

** The term "non-marketable" applies to raw/unprocessed gas consumption, mainly by natural gas producers.

Emission factors contained in Table 1.2 are to be used for the quantification of GHG reductions occurring in calendar year 2025.

Table 1.2: CO₂ emission factors for natural gas (g CO₂/m³ natural gas) for 2025
Province / Territory	Marketable^{Footnote 3}	Non-marketable^{Footnote 4}
British Columbia	1 966	2 162
Alberta	1 962	2 113
Saskatchewan	1 920	2 441
Manitoba	1 915	2 401
Ontario	1 921	2 401
Quebec	1 926	-
New Brunswick	1 919	2 401
Nova Scotia	1 919	2 494
Prince Edward Island	1 919	-
Newfoundland and Labrador	1 919	2 340
Yukon	1 966	2 401
Northwest Territories	1 966	2 466
Nunavut	1 966	-

Emission factors contained in Table 1.3 are to be used for the quantification of GHG reductions occurring in calendar year 2026.

Table 1.3: CO₂ emission factors for natural gas (g CO₂/m³ natural gas) for 2026
Province / Territory	Marketable^{Footnote 5}	Non-marketable^{Footnote 6}
British Columbia	1 966	2 162
Alberta	1 962	2 112
Saskatchewan	1 920	2 441
Manitoba	1 915	2 401
Ontario	1 921	2 401
Quebec	1 926	-
New Brunswick	1 919	2 401
Nova Scotia	1 919	2 494
Prince Edward Island	1 919	-
Newfoundland and Labrador	1 919	2 260
Yukon	1 966	2 401
Northwest Territories	1 966	2 466
Nunavut	1 966	-

Emission factors contained in Tables 2.1, 2.2, and 2.3 correspond to the parameters EF_CH4 or EF_N2O in applicable protocols.

Emission factors contained in Table 2.1 are to be used for the quantification of GHG reductions occurring in calendar years 2023 and 2024.

Table 2.1: CH₄ and N₂O emission factors for natural gas (g GHG/m³ natural gas)^{Footnote 7} for 2023 and 2024
Source	CH₄	N₂O
Electric Utilities	0.490	0.049
Industrial	0.037	0.033
Producer Consumption (Non-marketable)	6.4	0.060
Producer Consumption (Non-marketable) – Newfoundland and Labrador	0.490	0.060
Pipelines	1.900	0.050
Cement	0.037	0.034
Manufacturing Industries	0.037	0.033
Residential, Construction, Commercial/Institutional, Agriculture	0.037	0.035

Emission factors contained in Table 2.2 are to be used for the quantification of GHG reductions occurring in calendar year 2025.

Table 2.2: CH₄ and N₂O emission factors for natural gas (g GHG/m³ natural gas)^{Footnote 8} for 2025
Source	CH₄	N₂O
Electric Utilities	0.490	0.049
Industrial	0.037	0.033
Producer Consumption (Non-marketable) – Newfoundland and Labrador	0.490	0.060
Producer Consumption (Non-marketable) – British Columbia	8.83^{Footnote 9}	0.060
Producer Consumption (Non-marketable) – Alberta	8.22^{Footnote 9}	0.060
Producer Consumption (Non-marketable) – Saskatchewan	4.64^{Footnote 9}	0.060
Producer Consumption (Non-marketable) – Other provinces and territories	6.4	0.060
Pipelines	1.900	0.050
Cement	0.037	0.034
Manufacturing Industries	0.037	0.033
Residential, Construction, Commercial/Institutional, Agriculture	0.037	0.035

Emission factors contained in Table 2.3 are to be used for the quantification of GHG reductions occurring in calendar year 2026.

Table 2.3: CH₄ and N₂O emission factors for natural gas (g GHG/m³ natural gas)^{Footnote 10} for 2026
Source	CH₄	N₂O
Electric Utilities	0.490	0.049
Industrial	0.037	0.033
Producer Consumption (Non-marketable) – Newfoundland and Labrador	0.490	0.060
Producer Consumption (Non-marketable) – British Columbia	9.20^{Footnote 11}	0.060
Producer Consumption (Non-marketable) – Alberta	8.22^{Footnote 11}	0.060
Producer Consumption (Non-marketable) – Saskatchewan	4.20^{Footnote 11}	0.060
Producer Consumption (Non-marketable) – Other provinces and territories	6.4	0.060
Pipelines	1.900	0.050
Cement	0.037	0.034
Manufacturing Industries	0.037	0.033
Residential, Construction, Commercial/Institutional, Agriculture	0.037	0.035

Emission factors contained in Tables 3.1, 3.2, and 3.3 correspond to the parameters EF_CO2, EF_CH4 or EF_N2O in applicable protocols.

Emission factors contained in Table 3.1 are to be used for the quantification of GHG reductions occurring in calendar years 2023 and 2024.

Table 3.1: Emission factors for natural gas liquids (g GHG/L fuel)^{Footnote 12} for 2023 and 2024
Fuel	CO₂	CH₄	N₂O
Propane - Residential	1 515	0.027	0.108
Propane - All Other Uses	1 515	0.024	0.108
Ethane	986	0.024	0.108
Butane	1 747	0.024	0.108

Emission factors contained in Table 3.2 are to be used for the quantification of GHG reductions occurring in calendar year 2025.

Table 3.2: Emission factors for natural gas liquids (g GHG/L fuel)^{Footnote 13} for 2025
Fuel	CO₂	CH₄	N₂O
Propane - Residential	1 515	0.027	0.108
Propane - All Other Uses	1 515	0.024	0.108
Ethane	986	0.024	0.108
Butane	1 747	0.024	0.108

Emission factors contained in Table 3.3 are to be used for the quantification of GHG reductions occurring in calendar year 2026.

Table 3.3: Emission factors for natural gas liquids (g GHG/L fuel)^{Footnote 14} for 2026
Fuel	CO₂	CH₄	N₂O
Propane - Residential	1 515	0.027	0.108
Propane - All Other Uses	1 515	0.024	0.108
Ethane	986	0.024	0.108
Butane	1 747	0.024	0.108

Emission factors contained in Tables 4.1, 4.2, and 4.3 correspond to the parameters EF_CO2, EF_CH4 or EF_N2O in applicable protocols.

Emission factors contained in Table 4.1 are to be used for the quantification of GHG reductions occurring in calendar years 2023 and 2024.

Table 4.1: Emission factors for refined petroleum products (g GHG/L fuel)^{Footnote 15} for 2023 and 2024
Fuel	CO₂	CH₄	N₂O
Light Fuel Oil - Electric Utilities	2 753	0.18	0.031
Light Fuel Oil - Industrial	2 753	0.006	0.031
Light Fuel Oil - Producer Consumption	2 670	0.006	0.031
Light Fuel Oil - Residential	2 753	0.026	0.006
Light Fuel Oil - Forestry, Construction, Public Administration and Commercial/Institutional	2 753	0.026	0.031
Heavy Fuel Oil - Electric Utilities	3 156	0.034	0.064
Heavy Fuel Oil - Industrial	3 156	0.12	0.064
Heavy Fuel Oil - Producer Consumption	3 190	0.12	0.064
Heavy Fuel Oil - Residential, Forestry, Construction, Public Administration and Commercial/Institutional	3 156	0.057	0.064
Kerosene - Electric Utilities	2 560	0.006	0.031
Kerosene - Industrial	2 560	0.006	0.031
Kerosene - Producer Consumption	2 560	0.006	0.031
Kerosene - Residential	2 560	0.026	0.006
Kerosene - Forestry, Construction, Public Administration and Commercial/Institutional	2 560	0.026	0.031
Diesel - Refineries and Others	2 681	0.078	0.022
Diesel - Upgraders	2 681	0.078	0.022
Petroleum Coke - Refineries and Others	3 877^{Footnote 16}	0.12	27.5 g/m³^{Footnote 17}
Petroleum Coke - Upgraders	3 494^{Footnote 16}	0.12	24.0 g/m³^{Footnote 17}
Still Gas - Refineries and Others	1 755 g/m³^{Footnote 16}	0.032 g/m³^{Footnote 18}	0.00002
Still Gas - Upgraders	2 140 g/m³^{Footnote 16}	0.000039	0.00002
Motor Gasoline	2 307	0.100	0.02

Emission factors contained in Table 4.2 are to be used for the quantification of GHG reductions occurring in calendar year 2025.

Table 4.2: Emission factors for refined petroleum products (g GHG/L fuel)^{Footnote 19} for 2025
Fuel	CO₂	CH₄	N₂O
Light Fuel Oil - Electric Utilities	2 753	0.18	0.031
Light Fuel Oil - Industrial	2 753	0.006	0.031
Light Fuel Oil - Producer Consumption	2 670	0.006	0.031
Light Fuel Oil - Residential	2 753	0.026	0.006
Light Fuel Oil - Forestry, Construction, Public Administration and Commercial/Institutional	2 753	0.026	0.031
Heavy Fuel Oil - Electric Utilities	3 156	0.034	0.064
Heavy Fuel Oil - Industrial	3 156	0.12	0.064
Heavy Fuel Oil - Producer Consumption	3 190	0.12	0.064
Heavy Fuel Oil - Residential, Forestry, Construction, Public Administration and Commercial/Institutional	3 156	0.057	0.064
Kerosene - Electric Utilities	2 560	0.006	0.031
Kerosene - Industrial	2 560	0.006	0.031
Kerosene - Producer Consumption	2 560	0.006	0.031
Kerosene - Residential	2 560	0.026	0.006
Kerosene - Forestry, Construction, Public Administration and Commercial/Institutional	2 560	0.026	0.031
Diesel - Refineries and Others	2 681	0.078	0.022
Diesel - Upgraders	2 681	0.078	0.022
Petroleum Coke - Refineries and Others	3 776^{Footnote 20}	0.12	27.5 g/m³^{Footnote 21}
Petroleum Coke - Upgraders	3 494^{Footnote 20}	0.12	24.0 g/m³^{Footnote 21}
Still Gas - Refineries and Others	1 780 g/m³^{Footnote 20}	0.032 g/m³^{Footnote 22}	0.00002
Still Gas - Upgraders	2 140 g/m³^{ootnote 20}	0.000039	0.00002
Motor Gasoline	2 307	0.100	0.02

Emission factors contained in Table 4.3 are to be used for the quantification of GHG reductions occurring in calendar year 2026.

Table 4.3: Emission factors for refined petroleum products (g GHG/L fuel)^{Footnote 23} for 2026
Fuel	CO₂	CH₄	N₂O
Light Fuel Oil - Electric Utilities	2 753	0.18	0.031
Light Fuel Oil - Industrial	2 753	0.006	0.031
Light Fuel Oil - Producer Consumption	2 670	0.006	0.031
Light Fuel Oil - Residential	2 753	0.026	0.006
Light Fuel Oil - Forestry, Construction, Public Administration and Commercial/Institutional	2 753	0.026	0.031
Heavy Fuel Oil - Electric Utilities	3 156	0.034	0.064
Heavy Fuel Oil - Industrial	3 156	0.12	0.064
Heavy Fuel Oil - Producer Consumption	3 190	0.12	0.064
Heavy Fuel Oil - Residential, Forestry, Construction, Public Administration and Commercial/Institutional	3 156	0.057	0.064
Kerosene - Electric Utilities	2 560	0.006	0.031
Kerosene - Industrial	2 560	0.006	0.031
Kerosene - Producer Consumption	2 560	0.006	0.031
Kerosene - Residential	2 560	0.026	0.006
Kerosene - Forestry, Construction, Public Administration and Commercial/Institutional	2 560	0.026	0.031
Diesel - Refineries and Others	2 681	0.078	0.022
Diesel - Upgraders	2 681	0.078	0.022
Petroleum Coke - Refineries and Others	3 254^{Footnote 24}	0.12	23.6 g/m³^{Footnote 25}
Petroleum Coke - Upgraders	2 717^{Footnote 24}	0.12	18.7 g/m³^{Footnote 25}
Still Gas - Refineries and Others	1 773 g/m³^{Footnote 24}	0.032 g/m³^{Footnote 26}	0.00002
Still Gas - Upgraders	2 140 g/m³^{Footnote 24}	0.000039	0.00002
Motor Gasoline	2 307	0.100	0.02

4.2 Grid electricity consumption

A ‘consumption intensity’ indicator is derived to reflect the GHG emissions intensity of electricity as it is delivered to the consumer.

Emission factorsReference values contained in Tables 5.1, 5.2, and 5.3 correspond to the parameter EF_EL,GHGin applicable protocols.

Emission factorsReference values contained in Table 5.1 are to be used for the quantification of GHG reductions occurring in calendar years 2023 and 2024.

Table 5.1: Electricity consumption intensities (g CO₂e/kWh electricity consumed)^{Footnote 27} for 2023 and 2024
Province / Territory	Consumption intensity^{Footnote 28}
British Columbia	15
Alberta	540
Saskatchewan	730
Manitoba	2.0
Ontario	30
Quebec	1.7
New Brunswick	300
Nova Scotia	690
Prince Edward Island^{Footnote 29}	300
Newfoundland and Labrador	17
Yukon	80
Northwest Territories	170
Nunavut	840

Emission factors contained in Table 5.2 are to be used for the quantification of GHG reductions occurring in calendar year 2025.

Table 5.2: Electricity consumption intensities (g CO₂e/kWh electricity consumed)^{Footnote 30} for 2025
Province / Territory	Consumption intensity^{Footnote 31}
British Columbia	15
Alberta	490
Saskatchewan	670
Manitoba	1.4
Ontario	38
Quebec	1.7
New Brunswick	350
Nova Scotia	700
Prince Edward Island^{Footnote 32}	350
Newfoundland and Labrador	18
Yukon	70
Northwest Territories	190
Nunavut	820

Emission factors contained in Table 5.3 are to be used for the quantification of GHG reductions occurring in calendar year 2026.

Table 5.3: Electricity consumption intensities (g CO₂e/kWh electricity consumed)^{Footnote 33} for 2026
Province / Territory	Consumption intensity^{Footnote 34}
British Columbia	18
Alberta	438
Saskatchewan	631
Manitoba	2.5
Ontario	59
Quebec	1.9
New Brunswick	234
Nova Scotia	581
Prince Edward Island^{Footnote 35}	234
Newfoundland and Labrador	17
Yukon	74
Northwest Territories	420
Nunavut	800

4.3 Biogas combustion

Biogas includes landfill gas.

Emission factors contained in Tables 6.1, 6.2, and 6.3 correspond to the parameter EF_LFG,N₂O in applicable protocols.

Emission factors contained in Table 6.1 are to be used for the quantification of GHG reductions occurring in calendar years 2023 and 2024.

Table 6.1: N₂O emission factors for biogas combustion (kg N₂O/t CH₄)^{Footnote 36} for 2023 and 2024
Description	N₂O
Combustion of biogas for energy through a boiler, turbine, internal combustion engine or station for natural gas network	0.005
Flaring of biogas^{Footnote 37}	0

Emission factors contained in Table 6.2 are to be used for the quantification of GHG reductions occurring in calendar year 2025.

Table 6.2: N₂O emission factors for biogas combustion (kg N₂O/tonne CH₄)^{Footnote 38} for 2025
Description	N₂O
Combustion of biogas for energy through a boiler, turbine, internal combustion engine or station for natural gas network	0.005
Flaring of biogas^{Footnote 39}	0.005

Emission factors contained in Table 6.3 are to be used for the quantification of GHG reductions occurring in calendar year 2026.

Table 6.3: N₂O emission factors for biogas combustion (kg N₂O/t CH₄)^{Footnote 40} for 2026
Description	N₂O
Combustion of biogas for energy through a boiler, turbine, internal combustion engine or station for natural gas network	0.005
Flaring of biogas^{Footnote 39}	0.005

5.0 Protocol-specific emission factors and other reference values

Emission factors and other reference values in Section 5.0 are only applicable to the federal offset protocol specified.

5.1 Improved forest management on private land

Reference values contained in Tables 7 and 8 are to be used for the quantification of GHG reductions generated by projects implemented following the Improved Forest Management on Private Land protocol and occurring from calendar year 2024 onwards.

Reference values contained in Table 7 correspond to the parameter PC_i,C in the protocol.

Table 7: Percentage of harvest by wood product class^{Footnote 41}
Wood product class	Percentage of harvest (%)
Softwood lumber	37.76
Hardwood lumber	0.38
Pulp and paper	34.60
Panels (plywood and oriented strandboard)	12.42
Other industrial roundwood	3.55
Fuelwood	11.29

Reference values contained in Table 8 correspond to the parameter SF_j in the protocol.

Table 8: 100-year storage factor by wood product class^{Footnote 42}
Wood product class	100-year storage factor
Softwood lumber	0.213
Hardwood lumber	0.156
Softwood plywood	0.215
Oriented strandboard	0.285
Non-structural panels	0.174
Other industrial roundwood	0.149
Fuelwood	0
Pulp and paper	0

5.2 Reducing enteric methane emissions from beef cattle

Emission factors and other reference values contained in Tables 9 to 12 are to be used for the quantification of GHG reductions generated by projects implemented following the Reducing Enteric Methane Emissions from Beef Cattle protocol and occurring from calendar year 2025 onwards.

Reference values contained in Table 9 correspond to the parameter Y_m in the protocol.

Table 9: Enteric CH₄ conversion factors based on diet composition and quality^{Footnote 43}
Diet description	Enteric CH₄ conversion factor (Y_m)
Diets of more than 75% low to medium quality forage containing < 60% total digestible nutrients	0.07
Diets of more than 75% high quality forage containing ≥ 60% total digestible nutrients	0.063
Mixed diets with forage content of 15 to 75% and the total diet is mixed with grain	0.063
All other grains with 0 to 15% forage	0.04
Steam-flaked corn and ionophore supplement with 0 to 10% forage	0.03

Emission factors contained in Table 10 correspond to the parameter EF_lip in the protocol.

Table 10: Emission factors for the addition of supplemented lipid determined by the percentage of total dry weight of feed delivered
Supplemented lipid added (%)	Emission factor (EF_lip)
< 1.0	1.0
1.0 to 1.99	0.96
2.0 to 2.99	0.92
3.0 to 3.99	0.88
4.0 to 4.99	0.84
≥ 5.0	0.80

Emission factors and other reference values contained in Table 11 correspond to the parameters MCF, EF_MS, Frac_v, and Frac_L in the protocol.

Table 11: Emission factors and other reference values for manure CH₄ and N₂O based on manure storage system
Manure storage system^{Footnote 44}	CH₄ conversion factor (MCF)^{Footnote 45}	Emission factor for direct N₂O emissions (EF_MS)^{Footnote 46}	Fraction of nitrogen (N) excreted in manure that volatilizes (Frac_v)^{Footnote 47}	Fraction of N excreted in manure leached (Frac_L)^{Footnote 48}
Solid storage and dry lot	0.02	0.02	0.3	0.03
Liquid, slurry or pit storage below confinements	0.2	0.001	0.4	0
Other manure storage system	0.01	0.005	0.24^{Footnote 48}	0.05

Emission factors contained in Table 12 correspond to the parameter EF_V in the protocol.

Table 12: Emission factors for indirect N₂O emissions from volatilization of manure by ecozone^{Footnote 49}
Ecozone	Emission factor for indirect N₂O emissions from volatilization of manure (EF_V)
Taiga Plains	0.005
Boreal Shield	0.014
Atlantic Maritime	0.014
Mixedwood Plains	0.014
Boreal Plains	0.005
Prairies	0.005
Pacific Maritime	0.014
Montane Cordillera	0.005

Footnote 1

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-1, “CO₂ Emission Factors for Marketable Natural Gas”

Return to footnote1 referrer

Footnote 2

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-2, “CO₂ Emission Factors for Non-Marketable Natural Gas”

Return to footnote2 referrer

Footnote 3

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-1, “CO₂ Emission Factors for Marketable Natural Gas”

Return to footnote3 referrer

Footnote 4

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-2, “CO₂ Emission Factors for Non-Marketable Natural Gas”

Return to footnote4 referrer

Footnote 5

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.1-1, “CO₂ Emission Factors for Marketable Natural Gas”

Return to footnote5 referrer

Footnote 6

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.1-2, “CO₂ Emission Factors for Non-Marketable Natural Gas”

Return to footnote6 referrer

Footnote 7

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-3, “CH₄ and N₂O Emission Factors for Natural Gas”

Return to footnote7 referrer

Footnote 8

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-3, “CH₄ and N₂O Emission Factors for Natural Gas”

Return to footnote8 referrer

Footnote 9

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-4, “CH₄ Emission Factors for Natural Gas Producer Consumption in Western Provinces”

Return to footnote9 referrer

Footnote 10

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.1-3, “CH₄ and N₂O Emission Factors for Natural Gas”

Return to footnote10 referrer

Footnote 11

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.1-4, “CH₄ Emission Factors for Natural Gas Producer Consumption in Western Provinces”

Return to footnote11 referrer

Footnote 12

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-4, “Emission Factors for Natural Gas Liquids”

Return to footnote12 referrer

Footnote 13

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-5, “Emission Factors for Natural Gas Liquids”

Return to footnote13 referrer

Footnote 14

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.1-5, “Emission Factors for Natural Gas Liquids”

Return to footnote14 referrer

Footnote 15

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-5, “Emission Factors for Refined Petroleum Products”

Return to footnote15 referrer

Footnote 16

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-6, ”CO₂ Emission Factors for Petroleum Coke and Still Gas”

Return to footnote16 referrer

Footnote 17

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-7, “N₂O Emission Factors for Petroleum Coke”

Return to footnote17 referrer

Footnote 18

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.1-8, “CH₄ Emission Factors for Still Gas (Refineries and Others)”

Return to footnote18 referrer

Footnote 19

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-6, “Emission Factors for Refined Petroleum Products”

Return to footnote19 referrer

Footnote 20

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-7, ”CO₂ Emission Factors for Petroleum Coke and Still Gas”

Return to footnote20 referrer

Footnote 21

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-8, “N₂O Emission Factors for Petroleum Coke”

Return to footnote21 referrer

Footnote 22

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.1-9, “CH₄ Emission Factors for Still Gas (Refineries and Others)”

Return to footnote22 referrer

Footnote 23

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.1-6, “Emission Factors for Refined Petroleum Products”

Return to footnote23 referrer

Footnote 24

ECCC. (2025). NIR 1990-2023. Part 2, Table A6.1-7, ”CO₂ Emission Factors for Petroleum Coke and Still Gas”

Return to footnote24 referrer

Footnote 25

ECCC. (2025). NIR 1990-2023. Part 2, Table A6.1-8, “N₂O Emission Factors for Petroleum Coke”

Return to footnote25 referrer

Footnote 26

ECCC. (2025). NIR 1990-2023. Part 2, Table A6.1-9, “CH₄ Emission Factors for Still Gas (Refineries and Others)”

Return to footnote26 referrer

Footnote 27

ECCC. (2023). NIR 1990-2021, Part 3, Tables A13-2 to A13-14

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Footnote 28

Consumption intensity values are impacted by unallocated energy and SF₆ transmission emissions.

Return to footnote28 referrer

Footnote 29

Due to the high level of imports from New Brunswick, Prince Edward Island takes New Brunswick’s value.

Return to footnote29 referrer

Footnote 30

ECCC. (2024). NIR 1990-2022, Part 3, Tables A13-2 to A13-14

Return to footnote30 referrer

Footnote 31

Consumption intensity values are impacted by unallocated energy and SF₆ transmission emissions.

Return to footnote31 referrer

Footnote 32

Due to the high level of imports from New Brunswick, Prince Edward Island takes New Brunswick’s value.

Return to footnote32 referrer

Footnote 33

ECCC. (2025). NIR 1990-2023, Part 3, Tables A13-2 to A13-14

Return to footnote33 referrer

Footnote 34

Consumption intensity values are impacted by unallocated energy and SF₆ transmission emissions.

Return to footnote34 referrer

Footnote 35

Due to the high level of imports from New Brunswick, Prince Edward Island takes New Brunswick’s value.

Return to footnote35 referrer

Footnote 36

ECCC. (2023). NIR 1990-2021, Part 2, Table A6.6-2, “Emission Factors for Landfill Gas Combustion”

Return to footnote36 referrer

Footnote 37

This emission factor is currently reported as “not estimated” in Canada’s National Inventory Report. A value of zero has been assigned to this emission factor for the purposes of the quantification of GHG reductions.

Return to footnote37 referrer

Footnote 38

ECCC. (2024). NIR 1990-2022, Part 2, Table A6.6-2, “Emission Factors for Landfill Gas Combustion”

Return to footnote38 referrer

Footnote 39

This emission factor is currently reported as “not estimated” in Canada’s National Inventory Report. To be conservative, the emission factor applicable to combustion of biogas for energy is applied to flaring of biogas.

Return to footnote39 referrer

Footnote 40

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.6-2, “Emission Factors for Landfill Gas Combustion”

Return to footnote40 referrer

Footnote 41

Values are based off the national average harvested wood product production ratios developed by the Food and Agriculture Organization (FAO) based on a reference period of 1990-2020. Ratio of softwood lumber to hardwood lumber for harvested industrial roundwood was based on a reference period of 2014-2021 from Statistics Canada (Table 16-10-0017-01 Lumber production, shipments, and stocks by species, monthly (x 1,000).

Return to footnote41 referrer

Footnote 42

Hoover et al. (2014). Chapter 6: quantifying greenhouse gas sources and sinks in managed forest systems. M., D. Pape, M. Flugge, R. Steele, D. Man, M. Riley‐Gilbert, and S. Biggar, (Eds.). Greenhouse Gas Fluxes in Agriculture and Forestry: Methods for Entity‐Scale Inventory (Technical Bulletin Number 1939). US Department of Agriculture.

Return to footnote42 referrer

Footnote 43

Reference values from Table 9 are adapted from International Panel on Climate Change. (2019). Chapter 10: Agriculture, Forestry and Other Land Use. Calvo Buendia, E., Tanabe, K., Kranjc, A., Baasansuren, J., Fukuda, M., Ngarize S., Osako, A., Pyrozhenko, Y., Shermanau, P. and Federici, S. (eds). in 2019 refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Table 10.12.

Return to footnote43 referrer

Footnote 44

Description of each type of manure storage system can be found in International Panel on Climate Change. (2019). 2019 refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories Volume 4, Chapter 10 Emissions from Livestock and Manure Management, Table 10.18.

Return to footnote44 referrer

Footnote 45

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.4-4, “Methane Conversion Factors (MCF) by Animal Category and Manure Management System”

Return to footnote45 referrer

Footnote 46

ECCC. (2025). NIR 1990-2023, Part 2, Table A6.4-10, “Emission Factors (EF) for Manure Nitrogen (N) Lost as N₂O-N by Animal Category and Animal Waste Management Systems”

Return to footnote46 referrer

Footnote 47

ECCC. (2025). NIR 1990-2023, Part 2, Table A3.4-27, “Total N, NH₃- and NOx-N Losses Associated with Various Livestock and Manure Management Systems”

Return to footnote47 referrer

Footnote 48

ECCC. (2025). NIR 1990-2023, Part 2, Table A3.4-28, “Total N, NH₃- and NOx-N Losses Associated with Manure Management Systems for Dairy Cattle”

Return to footnote48 referrer

Footnote 49

ECCC. (2025). NIR 1990-2023, Part 2, Table A3.4-26, “Application of Emission Factor EF₄ from the 2019 Refinement to the 2006 IPCC Guidelines, by Ecozone”

Return to footnote49 referrer

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2025-10-24

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Emission factors and reference values

Document revision history

1.0 Introduction

2.0 Abbreviations and acronyms

3.0 General

3.1 Global warming potentials

4.0 General emission factors and other reference values

4.1 Fossil fuel combustion

4.2 Grid electricity consumption

4.3 Biogas combustion

5.0 Protocol-specific emission factors and other reference values

5.1 Improved forest management on private land

5.2 Reducing enteric methane emissions from beef cattle

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