Emission factors and reference values
Version 4.0
September 2026
Download the alternative format
(PDF format, 674 KB, 30 pages)
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 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 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:
- 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
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:
- Emission factors and other reference values from an NIR published in a given year apply to the quantification of GHG reductions that occur in the subsequent calendar year. For clarity and ease of reference, this document contains a table applicable to each calendar year for any emission factor or other reference value, regardless of whether the factor or other value has changed compared with the previous NIR.
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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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.
| 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 |