Emission factors and reference values

Version 4.0
September 2026

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Document revision history

Version number Publication Date Summary of changes
4.0 September 9, 2026

Addition of emission factors and other reference values applicable to the Reducing Manure Methane Emissions federal offset protocol

Addition of reference values applicable to protocols with methane destruction and displacement of fossil fuels

Update of emission factors and other reference values in alignment with the National Inventory Report 1990–2024: Greenhouse Gas Sources and Sinks in Canada

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 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 factor or other reference value corresponds 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:

Many emission factors and other reference values contained in this document are 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 report part number, 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.

3.2 Timing applicability of emission factors and other reference values

Many emission factors and other reference values contained in this document are sourced from Canada’s NIR, which is submitted annually to the United Nations Framework Convention on Climate Change by April 15 of each year. The NIR covers GHG emissions from 1990 to two calendar years prior to publication (e.g., the NIR published in April 2026 contains the national inventory of GHG emissions for 2024).

To reflect the emission factors and other reference values from the most recently published NIR, this document is published each year. Given the difference between the year of NIR publication and the last year included in the GHG emission inventory, as well as the need to provide project proponents time to obtain and apply emission factors and other reference values to their project after this document is published, the following general approach is used for the timing applicability of emission factors and other reference values in this document:

This approach is only applicable for projects in Canada’s GHG Offset Credit System. It is not applicable to the national GHG inventory or other pricing mechanisms for GHG emissions.

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, 1.2, 1.3, and 1.4 correspond to the parameter EFCO2 in applicable protocols.

Emission factors contained in Table 1.1 must 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 MarketableFootnote 1 a Non-marketableFootnote 2 b
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 2 401
Nova Scotia 1 919 2 494
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 -

a The term “marketable” applies to fuel consumed by the Utility, Industry, Residential, Commercial, and Transport subsectors.

b The term “non-marketable” applies to raw/unprocessed gas consumption, mainly by natural gas producers.

Emission factors contained in Table 1.2 must 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 MarketableFootnote 3   Non-marketableFootnote 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 must 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 MarketableFootnote 5 Non-marketableFootnote 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 Table 1.4 must be used for the quantification of GHG reductions occurring in calendar year 2027.

Table 1.4: CO2 emission factors for natural gas (g CO2/m3 natural gas) for 2027
Province / Territory MarketableFootnote 7 Non-marketableFootnote 8
British Columbia 1 966 2 199
Alberta 1 962 2 115
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 2 290
Yukon 1 966 2 401
Northwest Territories 1 966 2 466
Nunavut 1 966 -

Emission factors contained in Tables 2.1, 2.2, 2.3, and 2.4 correspond to the parameters EFCH4 or EFN2O in applicable protocols.

Emission factors contained in Table 2.1 must 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 9  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 must 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 10  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 8.83Footnote 11 0.060

Producer Consumption (Non-marketable) –

Alberta

8.22Footnote 11 0.060

Producer Consumption (Non-marketable) –

Saskatchewan

4.64Footnote 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 Table 2.3 must 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 12  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 9.20Footnote 13 0.060
Producer Consumption (Non-marketable) – Alberta 8.22Footnote 13 0.060
Producer Consumption (Non-marketable) – Saskatchewan 4.20Footnote 13 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 2.4 must be used for the quantification of GHG reductions occurring in calendar year 2027.

Table 2.4: CH4 and N2O emission factors for natural gas (g GHG/m3 natural gas)Footnote 14  for 2027
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 9.35Footnote 15 0.060
Producer Consumption (Non-marketable) – Alberta 8.14Footnote 15 0.060
Producer Consumption (Non-marketable) – Saskatchewan 4.10Footnote 15 0.060
Producer Consumption (Non-marketable) – Other provinces and territories 6.4 0.060
Pipelines 1.9 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, 3.3, and 3.4 correspond to the parameters EFCO2, EFCH4 or EFN2O in applicable protocols.

Emission factors contained in Table 3.1 must 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 16 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 must 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 17 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 must 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 18 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 Table 3.3 must be used for the quantification of GHG reductions occurring in calendar year 2027.

Table 3.4: Emission factors for natural gas liquids (g GHG/L fuel)Footnote 19 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, 4.3, and 4.4 correspond to the parameters EFCO2, EFCH4 or EFN2O in applicable protocols.

Emission factors contained in Table 4.1 must 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 20   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 877Footnote 21   0.12 27.5 g/m3Footnote 22
Petroleum Coke – Upgraders 3 494Footnote 21   0.12 24.0 g/m3Footnote 22
Still Gas – Refineries and Others 1 755 g/m3Footnote 21 0.032 g/m3Footnote 23 0.00002
Still Gas – Upgraders 2 140 g/m3 Footnote 21 0.000039 0.00002
Motor Gasoline 2 307 0.100 0.02

Emission factors contained in Table 4.2 must 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 24  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 776Footnote 25 0.12 27.5 g/m3Footnote 26
Petroleum Coke – Upgraders 3 494Footnote 25 0.12 24.0 g/m3Footnote 26
Still Gas – Refineries and Others 1 780 g/m3Footnote 25 0.032 g/m3Footnote 27 0.00002
Still Gas – Upgraders 2 140 g/m3Footnote 25 0.000039 0.00002
Motor Gasoline 2 307 0.100 0.02

Emission factors contained in Table 4.3 must 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 28  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 254Footnote 29 0.12 23.6 g/m3Footnote 30
Petroleum Coke – Upgraders 2 717Footnote 29 0.12 18.7 g/m3Footnote 30
Still Gas – Refineries and Others 1 773 g/m3Footnote 29 0.032 g/m3Footnote 31 0.00002
Still Gas – Upgraders 2 140 g/m3Footnote 29 0.000039 0.00002
Motor Gasoline 2 307 0.100 0.02

Emission factors contained in Table 4.3 must be used for the quantification of GHG reductions occurring in calendar year 2027.

Table 4.4: Emission factors for refined petroleum products (g GHG/L fuel)Footnote 32 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 319Footnote 33 0.12 23.4 g/m3Footnote 34
Petroleum Coke – Upgraders 2 703Footnote 33 0.12 18.6 g/m3Footnote 34
Still Gas – Refineries and Others 1 790 g/m3Footnote 33 0.033 g/m3Footnote 35 0.00002
Still Gas – Upgraders 2 140 g/m3Footnote 33 0.000039 0.00002
Motor Gasoline 2 307 0.100 0.02

4.2 Grid electricity consumption

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

Emission factors contained in Tables 5.1, 5.2, 5.3, and 5.4 correspond to the parameter EFEL,GHG in applicable protocols.

Emission factors contained in Table 5.1 must 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 36  for 2023 and 2024
Province / Territory Consumption intensityc
British Columbia 15
Alberta 540
Saskatchewan 730
Manitoba 2.0
Ontario 30
Quebec 1.7
New Brunswick 300
Nova Scotia 690
Prince Edward IslandFootnote 37 300
Newfoundland and Labrador 17
Yukon 80
Northwest Territories 170
Nunavut 840

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

Emission factors contained in Table 5.2 must 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 38  for 2025
Province / Territory Consumption intensity
British Columbia 15
Alberta 490
Saskatchewan 670
Manitoba 1.4
Ontario 38
Quebec 1.7
New Brunswick 350
Nova Scotia 700
Prince Edward IslandFootnote 39 350
Newfoundland and Labrador 18
Yukon 70
Northwest Territories 190
Nunavut 820

Emission factors contained in Table 5.3 must 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 40   for 2026
Province / Territory Consumption intensity
British Columbia 18
Alberta 438
Saskatchewan 631
Manitoba 2.5
Ontario 59
Quebec 1.9
New Brunswick 234
Nova Scotia 581
Prince Edward IslandFootnote 41 234
Newfoundland and Labrador 17
Yukon 74
Northwest Territories 420
Nunavut 800

Emission factors contained in Table 5.4 must be used for the quantification of GHG reductions occurring in calendar year 2027.

Table 5.4: Electricity consumption intensities (g CO2e/kWh electricity consumed)Footnote 42   for 2026
Province / Territory Consumption intensity
British Columbia 18
Alberta 346
Saskatchewan 581
Manitoba 3.0
Ontario 73
Quebec 2.6
New Brunswick 375
Nova Scotia 628
Prince Edward Island 265
Newfoundland and Labrador 17
Yukon 134
Northwest Territories 490
Nunavut 760

4.3 Biogas combustion

Biogas includes landfill gas and biogas from manure.

Emission factors contained in Tables 6.1, 6.2, 6.3, and 6.4 correspond to the parameter EFLFG,N2O or EFBG,N2O in applicable protocols.

Emission factors contained in Table 6.1 must 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 43    for 2023 and 2024
Biogas combustion type N2O
Combustion for energy generation through a boiler, turbine, internal combustion engine or station for natural gas network 0.005
FlaringFootnote 44 0

Emission factors contained in Table 6.2 must 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 45   for 2025
Description N2O
Combustion for energy generation through a boiler, turbine, internal combustion engine or station for natural gas network 0.005
FlaringFootnote 46 0.005

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

Table 6.3: N2O emission factors for biogas combustion (kg N2O/tonne CH4)Footnote 47  for 2026
Description N2O
Combustion for energy generation through a boiler, turbine, internal combustion engine or station for natural gas network 0.005
FlaringFootnote 48 0.005

Emission factors contained in Table 6.4 must be used for the quantification of GHG reductions occurring in calendar year 2027.

Table 6.4: N2O emission factors for biogas combustion (kg N2O/tonne CH4)Footnote 49  for 2027
Description N2O
Combustion for energy generation through a boiler, turbine, internal combustion engine or station for natural gas network 0.005
FlaringFootnote 50 0.005

4.4 CH4 destruction by eligible destruction device

Default CH4 destruction efficiencies by eligible destruction device contained in Table 7 correspond to the parameter DECH4 in applicable protocols.

These CH4 destruction efficiencies must be used for GHG reductions occurring from calendar year 2022 onwards, as applicable.

Table 7: Default CH4 destruction efficiencies by eligible destruction deviceFootnote 51
Eligible destruction device CH4 destruction efficiency (DECH4)
Open flare 0.96
Enclosed flare 0.995
Boiler 0.98
Turbine (micro or large) 0.995
Internal combustion engine (stationary or mobile) 0.936
Station for direct injection of upgraded biogas into a natural gas network 0.98
Station for compression or liquefaction of upgraded biogas prior to transport and injection into a natural gas network 0.95

4.5 Displacement of fossil fuels

Higher heating values (HHV) of fuels contained in Table 8 correspond to the parameters HHVBG or HHVFF in applicable protocols.

These higher heating values must be used for GHG reductions occurring from calendar year 2026 onwards.

Table 8: Higher heating values (HHV) of fuels (MJ/m3)Footnote 52
Fuel type HHV
Biogas d 18.61
Renewable natural gas (RNG), gaseous 38.39
Renewable natural gas (RNG), liquid 23 640.92
Natural gas, gaseous 38.39
Natural gas, liquid 23 640.92
Diesel 38 351.95
Gasoline 33 452.32
Heavy fuel oil 42 501.77
Light fuel oil 38 801.69

d HHV of biogas assumes a 50/50 ratio of CH4/CO2.

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 9 and 10 must 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 9 correspond to the parameter PC in the protocol.

Table 9: Percentage of harvest by wood product classFootnote 53
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 10 correspond to the parameter SF in the protocol.

Table 10: 100-year storage factor by wood product classFootnote 54
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 11 to 14 must 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 11 correspond to the parameter Ym in the protocol.

Table 11: Enteric CH4 conversion factors based on diet composition and qualityFootnote 55
Diet description Enteric CH4 conversion factor (Ym)
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 12 correspond to the parameter EFlip in the protocol.

Table 12: Emission factors for the addition of supplemented lipid determined by the percentage of total dry weight of feed delivered
Supplemented lipid added (%) Emission factor (EFlip)
< 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 13 correspond to the parameters MCF, EFMS, Fracv, or FracL in the protocol.

Table 13: Emission factors and other reference values for manure CH4 and N2O based on manure storage system
Manure storage systemFootnote 56 CH4 conversion factor (MCF)Footnote 57 Emission factor for direct N2O emissions (EFMS)Footnote 58 Fraction of nitrogen (N) excreted in manure that volatilizes (Fracv)Footnote 59 Fraction of N excreted in manure leached (FracL)Footnote 60
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 0.24Footnote 60 0.05

Emission factors contained in Table 14 correspond to the parameter EFV in the protocol.

Table 14: Emission factors for indirect N2O emissions from volatilization of manure by ecozoneFootnote 61
Ecozone Emission factor for indirect N2O emissions from volatilization of manure (EFV)
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

5.3 Reducing manure methane emissions

Emission factors and other reference values contained in Tables 15 to 17 must be used for the quantification of GHG reductions generated by projects implemented following the Reducing Manure Methane Emissions protocol and occurring from calendar year 2026 onwards.

Reference values contained in Table 15 correspond to the parameters VSrate or B0 in the protocol.

Table 15: Volatile solids (VS) excretion rates (kg VS/head/day) and maximum CH4 producing potentials (m3 CH4/kg VS) by livestock type

Livestock type Livestock type description VS excretion rate (VSrate)Footnote 62  Maximum CH4 producing potential(B0)Footnote 63
Dairy cow Female cattle 1 year or older which have calved at least once and are used for dairy production 6.51 0.24
Dairy heifer Female cattle 1 year or older which have never calved and are used for dairy herd replacement 3.59 0.19
Beef cow Female cattle 1 year or older which have calved at least once and are used for the reproduction of beef calves 6.16 0.19
Bull Male cattle 1 year or older which have not been castrated and are kept for breeding purposes or fed for slaughter 6.38 0.19
Beef heifer – bred Female cattle 1 year or older which have never calved and are used for beef herd replacement 4.43 0.19
Beef heifer – slaughter Female cattle 1 year or older fed for slaughter 2.94 0.19
Steer Castrated male cattle 1 year or older fed for slaughter 2.66 0.19
Calve Cattle of either sex under 1 year old 2.21 0.19
Swine (<20 kg) Swine under 20 kg such as weaner 0.10 0.48
Swine (20-60 kg) Swine from 20 to 60 kg fed for slaughter 0.19 0.48
Swine (>60 kg) Swine over 60 kg fed for slaughter 0.42 0.48
Breeding swine Mature sows or boars used for breeding 0.31 0.48
Chicken – Layers Chickens raised for egg production 0.02 0.39
Poultry All other poultry including those raised for meat production 0.02 0.36
Sheep Sheep of any size, sex or purpose 0.60 0.19
Goat Goats of any size, sex or purpose 0.72 0.18
Horse Horses of any size, sex or purpose 3.50 0.30

Reference values contained in Table 16 correspond to the parameter CFMCF in the protocol. The “MCF correction factor” is a modifier applied to the methane conversion factor (MCF) determined in accordance with the protocol.

Table 16: MCF correction factors by storage type for liquid treated manure
Storage type MCF correction factor (CFMCF)
Anaerobic storage, non acidified 1
Anaerobic storage, acidified 0.05

Emission factors contained in Table 17 correspond to the parameters EFTM,CH4 or EFTM,N2O in the protocol.

Table 17: Storage emission factors (kg GHG/t treated manure, wet weight) by storage type for solid treated manure
Storage type Storage CH4 emission factor (EFTM,CH4) Storage N2O emission factor (EFTM,N2O)
Static pile or other compostingFootnote 64  3.54 0.18
Deep beddingFootnote 65  0 0

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2026-09-09